Hendy Hermawan1, Candra Wahyu Hidayat2
This study aims to develop financial management system and financial accounting system in the form of Standard Operating Procedure (SOP) and Work Instruction in one of the trading company (UMKM shaped shop) in Malang. Research and development using the modified Borg and Gall development model. The steps that have been modified by the researchers in this development model are: (1) perform data collection and problem identification, (2) do the planning, (3) develop the initial product, (4) validation test by academicians and practitioners, (5) the revision of the initial product, and (6) the final product. The types of data in this research and development are quantitative data and qualitative data. The instruments of data collection are interview, observation and questionnaire. Data analysis techniques use the mean value. Financial accounting systems in this research are 16 Standard Operating Procedure (SOP) and Work Instruction (IK) of financial accounting. The average value of the financial accounting quality system is 4.71 (very high), so the financial accounting system that has been prepared is very feasible to be applied to the business trading.
Keywords: development model, system, financial accounting
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