Accounting Systems And Procedures Design: Supporting Business Process and Internal Control of a Small Service Business in Special Region of Yogyakarta

Abstract

For businesses engaged in the service sector, the problem faced is how companies can provide output with high service quality standards to meet customer satisfaction. During the Covid-19 pandemic, accounting information systems and good procedures are very important to support management in implementing business processes and evaluating the delivery of their service products. A community service activity aims to design accounting systems and procedures for a small business in Yogyakarta so that these service businesses can have the guidelines and accurate information bases for decision making. In addition, this system can improve the financial recording process that supports the consistency of business processes, as well as the application of a good internal control system. The implementation method includes an initial survey to collect information from the business, observation, and problem identification, followed by an evaluation of the accounting aspects and the development of a system design as a solution proposed by the community service team to be implemented in target partner organizations. The system flowchart, detailed operational system guidelines, and procedures resulting from this project made a positive contribution to the organization, as shown by the results of the evaluation with the director and business management at the final stage of the activity implementation.