PENERAPAN AKUNTANSI KEUANGAN BERBASIS TEKNOLOGI DENGAN MENGGUNAKAN APLIKASI MIND YOUR OWN BUSINESS (MYOB) PADA USAHA MIKRO YUDI MOTOR SURABAYA

Abstract

This  is  a financial  accounting  study  using  the  application  of  MYOB accounting  in  Yudi  Motor micro  business.  The  study  aims  to  produce  quality financial  report  according  to  the  accounting  principles. It  uses  descriptive qualitative  method  regarding  the  application  of  MYOB  accounting  through condensation  data,  presentation,  conclusion,  and  verification.  There  are  two informants in the analysis from the company owner and the financial staff. The results  indicate  that  the  informants  have  some  difficulties  in  understanding accounting and applying MYOB accounting. Furthermore, the accounting cycle starts from general journal, ledger, and it produces financial report consisting of trial balance report, balance report, income statements and cash flow report. The finding  concludes  that  two  informants  haven’t  understood  MYOB  accounting manually and automatically. For this reason, the researcher educates them in compiling theoretical and practical accounting manually and automatically. As the result, two informants are able to understand the application well after the second assistance. Moreover, the study suggests the use of MYOB accounting application to process the financial data effectively and efficiently, and to produce quality financial report according to the accounting principles.