Empowerment of Small Medium Enterprises through Student Participatory Action Research in Implementation of Accounting Information System

¹ Accounting Department, Faculty of Economics and Business, Soegijapranata Catholic University, Jl. Pawiyatan Luhur IV, No.1, Bendan Dhuwur, Tinjomoyo, Banyumanik, Semarang 50235, Indonesia
² Taxation Department, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang 50235, Indonesia

^* e-mail: [email protected]

Abstract

Small Medium Enterprises (SMEs) as a vast growing industry are inhibited by its lack of resources, such as capital funding, skill, and technology. It leads to the lack of business information, which is important to be used in decision making process. Accounting Information System (AIS) will enhance their business information’s availability and reliability. SMEs need to be supported on designing their AIS. This article aims to propose a learning model in AIS course that could affect both students and community through a project based learning. Project based learning model will enhance, not only student’s cognitive ability, but also give them the opportunity to empower their community. This study is expected to help the student becomes both cognitive and affective excellence under-graduate. This study was conducted using a participatory action research which is a collaborative research that equitably involves all partners. The subject of this research is students of Accounting Information System course, Faculty Economics and Business, Soegijapranata Catholic University, Semarang, and the targeted community, which is small medium enterprises in Semarang. This research is conducted through four phases, i.e (i) observation; (ii) Analyzation and Design Planning; (iii) Actuating; and (iv) Evaluation and Monitoring.