Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.

The online goods ordering information system is an application that allows customers to order goods practically via the internet. The Extreme Programming (XP) software development method is an approach that can be used to develop information systems with a focus on flexibility and responsiveness to changing user needs. This research aims to implement the Extreme Programming method in developing an online goods ordering information system. The research method used is a literature study to identify the basic concepts of Extreme Programming and analysis of the design of an online goods ordering information system. The research results show that the implementation of the Extreme Programming method in developing an online goods ordering information system can increase flexibility in dealing with changing user needs and improve the quality of the software produced.