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FORMOSA NEWS - Manado - Manual Accounting Systems Slow Agribusiness Decisions, Indonesian Study Recommends Gradual Digital Shift. A 2026 study by Florencia Pontoh, Victorina Tirayoh, and Meily Kalalo from Sam Ratulangi University reveals that manual accounting practices at CV. Damai Bogani, an agribusiness company in North Sulawesi, are significantly reducing operational efficiency and delaying business decisions. Published in the Journal of Finance and Business Digital (JFBD), the research highlights how the absence of a Management Accounting Information System (SIAM) creates data inaccuracies, reporting delays, and limited managerial insight issues that are increasingly critical in today’s fast-moving business environment.

Growing Pressure for Digital Efficiency in Agribusiness

Modern businesses operate in a landscape shaped by rapid technological change and rising market demands. For agribusiness companies like CV. Damai Bogani, which specializes in fruit seed sales, accurate inventory and cost data are essential for maintaining supply stability and planning production. However, the study shows that reliance on handwritten records and fragmented reporting systems creates inefficiencies. Stock inconsistencies, delayed financial reports, and frequent data errors make it difficult for managers to respond quickly to operational challenges. This issue reflects a broader gap in the adoption of digital accounting systems among mid-sized agribusiness firms. While large corporations have embraced integrated information systems, smaller businesses often struggle with cost, skills, and infrastructure limitations.

Simple Field-Based Research Approach
The research uses a descriptive qualitative approach to capture real-world business conditions. The authors conducted:

• Direct interviews with company leadership and staff.
• On-site observations of accounting and inventory processes.
• Analysis of internal documents such as financial records and organizational data.

This approach provides a detailed picture of how accounting information flows within the company and where breakdowns occur.

Key Findings: Delays, Errors, and Fragmented Data

The study identifies several critical problems caused by manual accounting systems at CV. Damai Bogani:

• Delayed financial reporting: Monthly reports are completed 10–14 days after the period ends.
• High error rates: Manual data entry increases the risk of miscalculations and missing records.
• Lack of data integration: Each division records transactions separately without a unified system.
• Inconsistent inventory data: Stock records often differ between reporting periods.
• Reactive decision-making: Managers act after problems appear, rather than preventing them.

Because reports are not available in real time, key decisions such as production planning, seed procurement, and pricing are often based on estimates rather than verified data.

Real-World Impact for SMEs and Policymakers

The implications of this study extend beyond a single company. Many SMEs in developing economies face similar challenges in adopting digital systems. For business owners, the research highlights that digital transformation does not have to start with expensive software. Incremental adoption can already deliver measurable improvements in efficiency and decision-making.

For policymakers and educators, the findings underscore the need for:

• Training programs in basic digital accounting skills.
• Support for affordable technology adoption in SMEs.
• Development of standardized accounting procedures.

Improving access to digital tools and skills could significantly enhance productivity in sectors like agribusiness, which play a vital role in regional economies.

Author Profiles

Florencia Pontoh, S.E., M.Ak. – Lecturer and researcher in management accounting at Sam Ratulangi University, specializing in accounting information systems and organizational efficiency

Victorina Tirayoh, S.E., M.Ak. – Academic expert in accounting systems and managerial performance at Sam Ratulangi University

Meily Kalalo, S.E., M.Ak. – Researcher in financial and management accounting at Sam Ratulangi University

Source

Pontoh, F., Tirayoh, V., & Kalalo, M. (2026). Implementation of a Management Accounting Information System at CV. Damai Bogani. Journal of Finance and Business Digital (JFBD), Vol. 5, No. 1, 15–32.
DOI: https://doi.org/10.55927/jfbd.v5i1.11
URL: https://journaljfbd.my.id/index.php/jfbd