Abstract
<p><em>One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure. Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system. The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018. By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries. Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a very competitive business environment. </em></p>
Highlights
The existence of cooperatives in Indonesia is inseparable from the concept of populist economy which was encouraged by the founders of Indonesia, namely an economic system that favors the indigenous population, to improve the economic welfare of the society which is characterized by the life of the people's business (Suyono et al, 2016a)
The Village Unit Cooperative (VUC) selected as sample are VUC Tri Murti in Kembaran District, VUC Tani Maju in East Purwokerto Distrcit, Mustika VUC in Sumbang District, VUC Patikraja located in Patikraja District, VUC Bahtera in Baturaden District, and VUC Endah located in Kedung Banteng District
RESULT AND DISCUSSION After carrying out a long process to identify the needs of the system that is most suitable for VUC financial management, this study develops an accounting system that can be used by VUC in Banyumas region in running its business
Summary
The existence of cooperatives in Indonesia is inseparable from the concept of populist economy which was encouraged by the founders of Indonesia, namely an economic system that favors the indigenous population, to improve the economic welfare of the society which is characterized by the life of the people's business (Suyono et al, 2016a). This research conducted through a community service scheme intends to revitalize several VUCs in Banyumas region by designing and implementing an integrated information system so that VUC administrators can supervise all business activities of units owned from the head office By implementing such an accounting system, the VUC’s managers will become more professional in managing the business so that it will be able to survive and compete with other types of businesses. Suyono et al (2016b) implemented a computer-based accounting information system for managing the microfinance institutions such as Baitul Maal wa Tamwil (BMT) in Banyumas Region, Indonesia The study designed both models of manual and computerized accounting information systems to increase the professionalism of BMT’s managers in managing the business. The VUCs selected as sample are VUC Tri Murti in Kembaran District, VUC Tani Maju in East Purwokerto Distrcit, Mustika VUC in Sumbang District, VUC Patikraja located in Patikraja District, VUC Bahtera in Baturaden District, and VUC Endah located in Kedung Banteng District
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