Abstract

This study aims to describe the application of accounting information systems related to recording financial statements
carried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitative
approach. Data collection techniques used were in-depth interviews, observation, and documentation studies.
Informants in this study are the owners of the company and employees who work as a recording of financial statements.
Based on the results of the study that the application of accounting information systems can have a positive impact
because it makes it simpler in preparing financial statements. The accounting information system application aims to
improve the quality of information, internal checks, and be able to reduce costs. In addition, accounting information
systems are very useful in providing accurate and timely information. Several factors hinder the application of
accounting information systems, namely human resources and technology.