IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN BUSINESS MICRO SMALL AND MEDIUM ENTERPRISES (CASE STUDY ON MSMEs UTOPIA BODYSOAP)

Abstract

This study examines how Accounting Information Systems (AIS) are integrated into Micro, Small and Medium Enterprises (MSMEs), with a particular focus on UTOPIA Bodysoap. The findings of this study reveal that the implementation of AIS is an important first step in the digital evolution of business administration. Prior to the implementation of AIS, financial documentation relied on manual methods, which led to a number of issues including duplicate entries, data omissions, and delayed reporting, which hampered performance assessment and created challenges in securing external funding. After the implementation of a Microsoft Excel-based record-keeping system, UTOPIA Bodysoap began to experience benefits such as more organized, uniform, and easily traceable financial records. However, the current system is still incomplete, lacks integration with other business functions, and cannot automatically generate financial reports. Key challenges faced include limited digital literacy and reliance on a single employee. Thus, this study advocates investment in cloud-based solutions and human resource training, along with assistance from the government and relevant organizations to enable MSMEs to fully utilize the benefits of AIS. In this way, AIS not only improves efficiency and transparency but also enhances the management and competitiveness of MSMEs in the digital era