Implementation of an Android-Based Accounting Information System to Enhance the Operational Efficiency of Micro, Small, and Medium Enterprises (MSMEs)

Abstract

Manual transaction recording at Lentera Bibit Pertanian makes it difficult to retrieve data for preparing financial information and monitoring inventory. This condition prompted a community service initiative introducing an Android-based accounting application to support structured business recordkeeping. The methods included observing recordkeeping processes, interviewing the partner, preparing materials based on business transactions, and providing training and assistance in using the application. During practical sessions, participants entered seedling data, purchases, sales, cash receipts, and cash payments. They then traced the recorded entries through journals, ledgers, and reporting menus with the team’s assistance. Observations showed that participants could operate the application’s main features and retrieve previously recorded transaction information. The inventory feature helped participants view seedling quantities and production stages, while interconnected features helped them understand how transactions are processed into financial reports. Although these findings demonstrate initial application skills, the initiative did not measure time savings, reductions in recording errors, or usage frequency after training. Therefore, efficiency improvements require evaluation by comparing recordkeeping processes across periods and reconciling inventory balances with physical stock. Sustained implementation requires complete transaction recording, separation of business and personal funds, and review of account classifications. This initiative demonstrates that assistance based on partner transactions supports MSMEs in developing initial capabilities to implement digital accounting information systems for financial and inventory management.