SME (Small and Medium Enterprise) or also known as UKM (Usaha Kecil dan Menengah) in Indonesia plays an important role to develop our economy, however, as we found not too many studies have been performed to improve its information management such as the knowledge management system, which we believe would facilitate new joiners to start up and also existing SMEs to grow their business, hence since 2013 the team has started to conduct a research in this area. This article will share our experience when we implemented the KMS for SME in several IT SMEs in Jakarta. We learned that choosing the right implementation approach, such as involving SMEs association, vendors/suppliers and professional to develop the content and encourage SMEs to participate, are crucial for the success of this project.

Internal control is essential for the operational activities of a company. The author conducted research for internal control of accounting systems and inventory purchases of raw materials. Internal controls for purchasing and inventory of raw materials is essential if companies want to produce a superior product. In this study researchers prepare the field research method by observation and literature study by studying the theories associated with the purchase and supply of raw materials. The results obtained show the important things that can be controlled by the company for operating companies to run well and the management can give a decision based on the reports of evaluation results, it can be suggested that companies should do in the internal control system purchase accounting and inventory of raw materials.

No abstract

Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used.

No abstract