ACCOUNTING SYSTEM DESIGN FOR SMALL AND MEDIUM AQUACULTURE BUSINESS IN WEST JAVA. A CASE STUDY AT SANGKURIANG SITU MUKTI

• Main Author: Risyad Effendhy, Ibrahim
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/78591
• Institution: Institut Teknologi Bandung

Sangkuriang Situ Mukti is a company that runs its business catfish cultivation industry. The production site and the office also located in Villa Padjajaran, Kampung Nyalindung, Cileunyi Wetan, Kabupaten Bandung. It was founded in 2012 and established legally in 2013. Sangkuriang Situ Mukti sell fresh catfish from its own production activity directly to its end consumer, catfish vendor in traditional market and restaurant in Jatinangor. The demand just from traditional market in Jatinangor and Cileunyi is very big hence it is outreach the company production capability. On designing accounting system for Sangkuriang Situ Mukti, the author using direct participation, observation, and literature study methodology of research. The author joined the company as director of finance since the early of 2015. Because of that experience the author know well the financial and accounting problem of company. Discussions conducted with several company’s stakeholders to know their hope towards a better Sangkuriang Situ Mukti financial and accounting system. Besides that, the author collected all supporting documents starting from related company’s accounting documents, documents describing Sangkuriang Situ Mukti accounting process system, accounting related text book, ED SAK EMKM ( Exposure Draft Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah), as well as other literature related with the topic. Accounting system the author made for Sangkuriang Situ Mukti are transaction recording, accounting policies, arrangement of financial statements accounts, accounting information system, and financial statments format. The author not only design accounting system, but also make the implementation plan so that the research finding applicable for Sangkuriang Situ Mukti.