The Psychological Understanding of Accounting Information System for Pharmacy on Urban Area

Abstract

The accounting information system is an important component in determining business success, including for micro, small and medium enterprises (MSMEs). The MSME business sector is generally divided into three types, namely MSME engaged in services, trade and manufacturing. Pharmacy is one of the businesses engaged in trade. The Pharmacy business has different characteristics compared to other trading businesses, namely in recording every event or transaction such as recording drug prescriptions, doctor and customer data. Merchandise inventory for the Pharmacy business in the form of medicines has different characteristics compared to merchandise inventory for the trading business in general. The manual accounting system is proven to be ineffective and inefficient when applied to the Pharmacy business. The purpose of this study was to identify the accounting information perspectives of Pharmacy business actors in North Sumatra. The data collection method is using the observation method with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the accounting perspectives of Pharmacy business actors. The results of the study show that the Pharmacy business actors in North Sumatra do not understand and utilize accounting information as a basis for making business financial decisions. The results of the study show that Pharmacy business actors in North Sumatra have not been able to provide detailed input regarding what kind of financial management information system is needed due to limited knowledge and understanding of accounting.