PENERAPAN APLIKASI AKUNTANSI BERBASIS ANDROID SIAPIK (Studi pada UMK Kerupuk Ikan Surabaya)

Abstract

This research aimed to analyze the implementation of the application of android base Si Apik to the UMKM, therefore UMKM can be fulfilled the accounting system needs in the preparation activity of the financial statement. Furthermore, the research object used UMK Kerupuk Ikan located in Bulak District Surabaya, it had an android smartphone min. ram 3 GB and UMK have been established for at least 3 years, have or did not have manual financial records. The research was descriptive-analytic. Furthermore, the research data collection technique and information used observation technique, interview, and documentation with analysis technique from Miles and Huberman consisted of four stages i.e., data collection, data reduction, data presentation, and conclusion and verification. Based on the research result showed that the implementation of the UMK application was able to record a transaction and financial report easy and simple with the application of SI APIK also this application was able to use daily, besides the application of SI APIK the UMK people were able to conduct the financial statement by the standard, therefore it made easier for the UMK people to apply for capital loans to financial institutions, and used the SI APIK application could assist UMK people in archiving sales transaction evidence and purchase transactions properly on the SI APIK database.