The Analysis of Using an IPOS 4.0 Accounting Information System (AIS) on Micro, Small and Medium Enterprises (MSMEs) in Jember Indonesia

Abstract

This study aimed to analyze the practice of the use of Accounting Information Systems (AIS) using IPOS 4.0 application on Micro, Small and Medium Enterprises (MSMEs) in Jember. It can be seen from the aspect of business, scale of business, company age, education owner or manager of the company, lead times, and accounting training followed by the owner of the company. This research is a descriptive using qualitative approach. This research was conducted by asking questions to the owner of company by distributing questionnaires. The primary research subject sampling method used is purposive sampling. Questionnaires were distributed to 40 owners MSMEs in Jember. The results showed that the some of MSMEs in Jember have been using A.I.S using IPOS 4.0 application in its operational activities. Manufacturing companies, medium-sized companies, the company that is older than 10 years, the owners of companies whose educational background Senior High School led the company for more than 10 years, the owner or manager of a company and get an accounting training the majority of use accounting information more intensively.