Advances in Management & Financial Reporting
Vol. 4 No. 2 (2026): February - May

The Role of Accounting Information Systems in Improving the Sustainability of Consumer Cooperatives in KPRI Sehat Rembang

Laiyinatul Azizah (Universitas Muhammadiyah Kudus, Kudus, Indonesia)
Agustina Eka Harjanti (Universitas Muhammadiyah Kudus, Kudus, Indonesia)
Heni Risnawati (Universitas Muhammadiyah Kudus, Kudus, Indonesia)



Article Info

Publish Date
18 Apr 2026

Abstract

Purpose: This study examines the role of Accounting Information Systems (AIS) in supporting the sustainability of consumer cooperatives at KPRI SEHAT Rembang. Research Method: A descriptive qualitative approach was employed. Data were collected through interviews, observation, and documentation involving the cooperative’s chairman, treasurer, and employees. The data were analyzed using data reduction, data display, and conclusion drawing, with triangulation applied to ensure validity. Results and Discussion: The findings indicate that KPRI SEHAT Rembang has implemented an AIS based on Microsoft Excel to record transactions, manage savings and loans, and prepare financial statements. Although the system remains relatively simple and semi-manual, it has been applied consistently and provides financial information to support administrative activities, reporting, SHU calculation, and managerial decision-making. Implications: The study suggests that even a simple AIS can strengthen financial management practices and contribute to cooperative sustainability. Further research may explore the effectiveness of more integrated digital accounting systems in improving cooperative performance.

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Journal Info

Abbrev

AMFR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Management & Financial Reporting publishes original research that promises to advance our understanding of Fianancial management & Financial Reporting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary ...