Integrated Information System to Revitalize the Cooperatives in Banyumas

Abstract

Nowadays, cooperatives, in general, have experienced many obstacles in running their businesses so that very few cooperatives have good financial performance. This condition also occurs in several Village Unit Cooperative (VUC) in Indonesia generally and in Banyumas region particularly. Constraints, in general, are in the form of limited financial and non-financial resources. Limited financial resources can be seen from the phenomenon that many cooperatives experience cash flow difficulties to sustain their business either because of the difficulty of competing in selling their products with the competitors from big businesses or also the difficulties in gaining access to financial resources. While non-financial limitations can be seen such as from the quality of human resources and the limitations of business networks that are very far behind when compared to big business. This study proposes a model of the application of accounting information systems in an integrated manner both manually and computer-based to improve the professionalism of cooperative management so that it is expected to be able to survive amid the intense business competition with modern business. In order to achieve research objectives, qualitative approach is implemented on this study where data is collected through in-depth interview, observation, and focus group discussion during 2018 period with 6 VUCs in Banyumas as a sample.