Islamic Investment and How to Take Advantage of Capital (The Case of Global Merchants in the City of Mataram, Lombok, Indonesia)

This paper describes how the economic development of Islam in Indonesia and Islamic investment offender, specific investment is viewed from two musty mudharabah and ijarah. We know people are familiar with conventional investments that rely on the interest rate, but the author tries to see a bunch of people who do not invest based on the interest rate. Community groups in question are gold and pearl merchants in the city of Mataram; they traded with the islamic law principle informed with the actual quality of the goods, weighing, and make an appointment with either. Associated with investments, they provided capital among traders with profit sharing agreement at the end of the year, 60 percent to 40 percent owner of capital for business managers. Labor they take an average of 2 people for each trader with wage system 50 thousand rupiahs per day. Contribution to the development of economic gold traders Mataram is helpful in employment, supporting the development of West Nusa Tenggara Tourism, both domestic and abroad, especially in the area of increased income tax payments, an increase in the welfare of the community with many traders who perform the Hajj.


Introduction
Indonesia is one country whose population number four in the world, and the majority Muslim population. This condition is very potential for the development of Islamic investment depends on community participation. Habits of Indonesian people still faced with the old habit of investing with a focus on interest rates. To eliminate this habit is to promote economic activities that are lawful 20 existing problems in the financial markets as well as its contribution and potentials to address development challenges.
The conventional economics and financial systems have put to the test following recent global financial crises. George Soros, a global financier, and philanthropist viewed: "There is a super bubble that has been going on for 25 years, or so that started in 1980 when Margaret Thatcher became Prime Minister, and Ronald Reagan became President. That is when the belief that markets left to their own devices became the dominant belief. Based on that we had a new phase of globalization and liberalization of financial markets.
The idea is false. Markets do not correct towards equilibrium." "The whole construct, this really powerful financial structure, has been built on false grounds. For the first time, this entire system has engaged in this economic crisis." Prof Zubair Hassan, a prominent Islamic economics scholar, argued that current world situation has been solid proof of the failure of capitalist economic systems to improve equality and welfare.
The capitalist system has created massive capital accumulation in the last five decades since 1950, far bigger than the capital accumulated from the period of the prophet Adam to 1950.
Dr. Siswanto argued that the capitalist system has caused excessive leverage and speculation leading to what called as the inverted pyramid of wealth and debt positioning welfare at the bottom of the inverted pyramid and debt gaining the biggest portion at the top of the inverted pyramid. He further argued that debt accumulates faster than wealth and minor shocks can make the system crash. The financial systems become fragile. Crashes are needed to "clean up" the system. Then, debts start to accumulate again faster than wealth recurring crashes.
From an Islamic economics" point of view, there are at least two sources of danger: Riba (usury and interest on loans) and Gharar (gambling and wagering). The danger of Riba is due to several reasons: it separates debt creation from wealth creation; debt grows faster than wealth; debt maturities shorter than assets, and debt services become unbearable. Riba also shrinks the real sector causing lower production and therefore increasing inflation which can lead to lower economic growth. The danger of Gharar or gambling is due to its high transaction costs. Gambling is also a zero-sum game where one" s profit causes the other party" s loss. Given this criterion, Islamic economics excludes derivatives as they are essentially zero-sum games.
In contrast, a Islamic law-based system aims to improve wealth and income distribution as well as the development of real sectors. In Islamic economics, debt creation integrated with wealth creation. Moreover, excessive risk and zero-sum games excluded. Also, finance integrated with real transactions. Since real sectors are less risky than financial markets, Islamic finance is less risky than conventional finance.
Islamic law financial products are developed based on three main strategies: (i) modification of conventional products; (ii) innovative Islamic-based products; and (iii) products developed to respond demand from consumers. Those Islamic products must possess acceptable risk (ex-ante) as indicated by the high likelihood of success and inseparable from real activities. They must also have a clear payoff structure (ex-post).
Islamic economics also acknowledges the importance of social safety nets. The non-profit safety net integrated into economic activities. Zakat or almsgiving, as well as interest-free lending, are common tools to help the poor access capital.
The development of Islamic economics must face some challenges. Pessimists often perceive that the difference between Islamic economics and conventional economics is not clear. Some view that it is simply a matter of "branding." Others raise concerns about the competitiveness of Islamic 20 banking because at the end of the day consumers always want to obtain profits. Islamic financial institutions must also keep looking for innovative products. The condition is often difficult considering the lack of human capital. Islamic supervisory boards often filled with those whose expertise is only in Islamic laws but have limited knowledge of economics. Having said that, looking at positive trends since 2000 in the development of Islamic financial sectors in Indonesia, as well as Indonesia" s growing middle-income groups, Islamic financial products, should have profitable markets in the country.
From the above description want to see how Islamic investment and how to take advantage of capital. Investment is the active form of Islamic economics because each property is no zakat if the property will be consumed gradually silenced by zakat, one of the lessons of charity is encourage for every Muslim to invest his money, invested assets not consumed by the charity, but the benefits are.
We know the price of the investment, the price is the value of the sale or purchase of something that traded, the difference between the purchase price to the selling price is called the profit margin, price formed in the aftermath of the market mechanism.
Al-priest according to Al-Ghozali, profit is the compensation of the exhaustion of travel, business risk and personal safety threats entrepreneurs, so it is reasonable for someone to gain the benefits of risk borne compensation.
According to Ibnu Taimiah, offers could come from domestically and imported products, changes in supply described as an increase or decrease in the number of goods on offer, while the demand is very determined and revenue expectations, depending on the size of price increases and the magnitude of changes in supply or demand. When all transactions are by the rules, the price increase happens God" s will.
Islamic laws but have limited knowledge of economics. Having said that, looking at positive trends since 2000 in the development of Islamic financial sectors in Indonesia, as well as Indonesia" s growing middle-income groups, Islamic financial products, should have profitable markets in the country.
From the above description want to see how Islamic investment and how to take advantage of capital. Investment is the active form of Islamic economics because each property is no zakat, if the property will be consumed gradually silenced by zakat, one of the lessons of charity is encourage for every Muslim to invest his money, the charity will not consume invested assets, but the benefits are.
We know the price of the investment, the price is the value of the sale or purchase of something that traded, the difference between the purchase price to the selling price is called the profit margin, price formed in the aftermath of the market mechanism.
Al-priest according to Al-Ghozali, profit is the compensation of the exhaustion of travel, business risk and personal safety threats entrepreneurs, so it is reasonable for someone to gain the benefits of risk borne compensation.
According to Ibnu Taimiah, offers could come from domestically and imported products, changes in supply described as an increase or decrease in the number of goods on offer, while the demand is very determined and revenue expectations, depending on the size of price increases and the magnitude of changes in supply or demand. When all transactions are by the rules, the price increase happens God" s will.
Islamic principles in muamalah that must consider by the perpetrators of Islamic investment: 20 use it for things that are forbidden.

Do not oppress and do not tyrannized
3. Fairness distribution of prosperity 4. Transactions carried out by the same pleasure pleasure 5. No element of usury, gambling, and obscurity

Mudharabah
Mudharabah is allowed based on the Qur" an, Sunnah, ijma, and qiyas Allah says in the Qur" an al-Muzammil ;20:"Others traveling through the land seeking of Allah" s bounty" and AlQuran Chapter al-Jumu" ah10:verses "And when the Prayer finished, then may you disperse through the land, and seek of the Bounty of Allah". Prophet of Muhammad handed over to the Jews of Khaibar palm groves and fields Khaibar area that they do it at their own expense and the result divided by two (HR.Bukhari 2329 and Muslim 15151). In Mudharabah justice must be realized because both feel the benefits and bear the loss From Ijma, narrated from the Jamaah from the companions, that they give the orphan" s property to be mudharabah it and no one would deny. According to qiyas, mudharabah can analogy with musical because of the needs of the community. Mudharabah Managing capital, if authorized by the owner of capital or assigned capital to take care of it with his ideas, he should just invest it back to others. A capital manager who has been given full authority to manage one" s capital may invite others to ally with the capital was. Managing capital is not entitled to buy more goods than for capital investment because it means that he adds the responsibility of the owner of capital without the consent.
Benefit Laws a. Terms of profit Cleary known, the percentage should be affirmed, as a half, a third, a quarter b. Profit sharing code of conduct Profits based on the agreement of both parties, but the loss is borne only by the capital alone, because it is a loss that showed reduced expression of capital, and it is a matter of capital owners, managers only power loss.
c. Used as reserve capital gains Managers are not entitled to receive benefits before he handed back the existing capital because it is the excess profits of capital. If it has not become an extra, it not called profit. If there is an advantage on one side and a loss, on the other hand, the losses were to covered in advance with the advantage that there is, then the two remaining divided according to an agreement. d. Managers should not take advantage before the division Managers has the right to participate in profits merely looks yes profits. But managers retained the rights to the division at the end of the agreement, no rights for capital managers to take his share of the profits are there except the official end of the division. And sharing it only with the permission of the owners of capital. Reason for not allowing for capital managers to take his share of the profits until after the division is as follows: May occur after the loss, so that the profits are used to cover it, as has been explained as a function of the profit of capital reserves e. Rights would not benefit either party obtained before the end of the calculation of the business.
Actual ownership of each party to the profits distributed is unstable right and will not be permanent and filtered before finishing entire agreement with the existing establishment. The final calculation permanent ownership advantages, its application can be of two kinds: First, the calculation of the end of the business, namely the way that capital owners can take back their capital and completed the cooperation ties between the two sides. Second, finish cleansing against profit calculations, i.e. by reducing assets and present and set its value numerically, where the owners of capital if he wants to take it. But if he wants to play again, means it must be a new business agreement, not to continue the effort.
Operational Fund Manager Managers can take him from the operational funds for venture capital when He was on the way, according to the custom world trade.

Responsibility for managing the investment of capital
No responsibility for the management of the venture capital except for negligence or violations, together with the responsibility of those who are giving something.

Way to use based business in the world of investment banking Modern Islamic banking has been
utilizing the services of this establishment and be a driving force in the development of capital projects. Banks play a role as a manager in the management and development of capital to distributed to various locations capital development. Parties should be engaged in the business of investment banks acting as manager before the owners of the funds that act as a nursery.
Cooperation can be a partner, lender depending on the character of the business which binds both parties. This form of cooperation tied with some belief, the lack of responsibility of the manager of the venture capital investment except for negligence or breach, so does not differ investment business through investment banking services with other businesses.

Ijarah
Ijarah is etymologically meant wages and provide jobs. And this word became popular as a term of a contract. Allah said in al-Qur" an an-Nissa 74. Let those fight in the cause of Allah who sells the life of this world for the Hereafter. To him who fights in the cause of Allah whether he is slain or gets a victory soon shall We give him a reward of great (value) In al-Qur" an al-Baqarah 233, Allah said: The mothers shall give suck to their offspring for two whole years if the father desires to complete the term. But he shall bear the cost of their food and clothing on equitable terms. No soul shall have a burden laid on it greater than it can bear. No mother shall be treated unfairly on account of her child; an heir shall be chargeable in the same way. If they both decide on weaning, by mutual consent, and after due consultation, there is no blame on them. If you decide on a foster-mother for your offspring, there is no blame on you, provided you pay what you offered, on equitable terms.
But fear Allah and know that Allah sees well what you do.
According Syara" Ijarah is a contract that contains a provision of benefits to compensate for certain conditions. Ijarah can also define as an agreement on the desired benefits, it is known, can be submitted, and is permissible to compensate the unknown. When the process has been perfect ijarah agreement, then the deal is fixed. Each party held not entitled to cancel the contract unilaterally contract unless found defective. Ijarah contract term shall not include a requirement choose because it prevents the use of the right. There are four pillars of ijarah, i.e., two sides held a ceremony, greeting ijara, rewards, and use rights or benefits. Non-Muslim is legitimate to conduct Ijarah agreement with Muslims, as has been done by Ali on ijarah in the form of a dependent.
Regarding leasing, tangible goods required wage must know the type, level, and nature, as the price of the contract of sale, as ijarah contract is for-profit, which is not valid without mentioning the value of compensation like buying and selling.
Ijarah or sale of services is a transaction object a benefit or services or permissible in law and the benefits known in the clear timeframe and with a clear rent. Including ijarah transaction binding both parties to the transaction that the buyer and seller services. Meaning that one of them should not cancel the transaction without the consent of both parties. There is a wide ijarah, ijarah with the transaction object particular object, for example, rent a house, car, and ijarah transactions with objects specific job, for example employing people to build houses and others.
In ijarah a worker entitled to wages or salary if he has completed the job perfectly and professional obligations. Such workers must be paid their wages, so the work is completed, the goods are damaged due to accidental workers are the responsibility of the owner of capital. If we are worried about saving in the bank, then we can lend to people who can be trusted to be developed as the capital of the profit-sharing system.

Methods
In this paper, the author tried to lift gold and pearl merchant behavior in investing in Mataram city Lombok West Nusa Tenggara Indonesia. Reason for choosing gold and pearl merchant as a case study objects, because this business done in down-dropped and contributed significantly to the region, especially in absorbing labor. The merchant development of regional tourism and the number of the largest traders of gold and pearls are in the city of Mataram, in addition to the provincial capital, Mataram is the first city where gold trades mainly in districts Sekarbela.
The research method used was a qualitative study, the data source is the documentation and even Islam strongly recommends that property investment that one has to be more productive and bring benefits to others. Otherwise, the treasure hoard activity was forbidden by God because of idle funds not provide benefits. Gold and pearl traders do not invest their money in the stock market, but channeling capital to traders of gold and other pearls with a profit-sharing system at the end of the year with the distribution of 40 percent to 60 percent for traders and owners of capital.
Normatively gold and pearl traders have applied already implemented a system to invest their capital in the mudharabah. Meaning that they assist each other in developing trade and capital.
Besides mudharabah also ijarah or wage system has been implemented by traders, which employs people. Gold and pearl merchants, ijarah form done by employing labor to serve the buyers or subscribers. Each trader employs two workers with wage 50 thousand rupiahs per day. Contribution to the development of economic gold traders Mataram is helpful in employment, supporting the development of West Nusa Tenggara Tourism, both domestic and abroad, especially in the area of increased income tax payments, an increase in the welfare of the community with many traders who perform the Hajj. So gold trader in an investment carried out by Islamic ijarah and mudharabah.
They are not invested with interest because they think that interest is riba, they often hear associated with muamalah recitation and practice in the field of trade and investment.

Result and Discussion
The research results are obtained based on the steps of preparing accounting information system are consisted of four focuses that are (1) Analyzing the existing accounting information system, (2) Planning the accounting information system, (3) Applying accounting information systems, and (4) Supervising the new system.

Analyzing the Existing Accounting Information System
This step is intended to determine the weakness and the strength of the existing system. This study performed a preliminary observation which aims to establish the scope of work and plan the period to prepare the system [14]. Analyzing steps of accounting information system carried out in the trading SME involves two things, i.e., an understanding of the business processes and evaluating the weaknesses and the strength of exiting the system.  Source: Data analysis Table 2 indicates two trading SMEs categorized as micro-enterprises, nine SMEs classified as small enterprises and one SMEs as businesses in the medium level. The observation results also showed only one of 12 trading SMEs that has become the member of the cooperative. The participation as a member of cooperative has become one of the interviews elements with the assumption that as a member of a cooperative, SMEs have access to the funding sources as well as obtain supervision from local cooperatives or Ministry of Cooperatives, Small and Medium Entreprises. The result also illustrates that in operation, the majority of trading SMEs use their private capital rather than debt considering the type of legal entity as proprietorship companies. Table 3 shows the results of research related to the general description of the accounting information system and internal control activities are carried out in 12 trading SMEs. Before design the appropriate accounting information system, it is necessary to understand the business processes of trading SMEs. Reference [9] underlined that the understanding of AIS within the organization aimed to comprehend whether the existing system has achieved considerable cost savings, the ability to increase the solution creation as it allows a continuous improvement, correct or update the procedures and able to make adjustments following best practices.   According to the hadith, we are encouraged to have an honest nature. One of the most important moral nature of man is honesty because honesty is fundamental happiness of society.
Honesty involves many aspects, especially related to all matters of life and the welfare of the community. As well as honesty in the case of cash management, cash has a very vulnerable nature as it can be easily transferable without any substantial evidence. Therefore, cash receive and disbursement should be managed as best as possible, efficiently and accountable by providing the evidence without any engineered irregularities. As it can be seen by the Hadith of Bukhari, "Be you all to be honest, because honesty leads to the goodness, and goodness brings to heaven". God will write a person who is always honest and searching for honesty as an honest man (Siddeeq). And If someone holds the position, he or she should be able to maintain and responsible with "Amanah" or trust, not cheating as well as honesty and knowledgeable because it will bring a lot of trust from the others, as the story of Prophet Yusuf described in the Qur'an Surah Yusuf verse 55 as follows.
"[Joseph] said, "Appoint me over the storehouses of the land. Indeed, I will be a knowing guardian" [17].
Regarding receivables transactions, as described in a general overview, the trading SMEs conducted the majority transactions in cash-based. Companies do not have account receivables card for each customer since credit in sales are rarely implemented, and as a result, the record of accounts receivable per customer is not examined periodically by late payment.
In Islamic law, debt or loan has known as Al-Qardh. Al-Qardh meaning in etymology (language) is Al-Qath '(disconnected). An asset handed over to the person who owes called Al-Qardh because he was cut off by people who are owed money. While according to the Islamic terminology, Al-Qardh means handed asset (money) as a form of affection to anyone who would use it and in return, he would pay back at a time following its equivalent. Initially, the law of debts and receivables are allowed in Islamic law. Giving a loan to someone else who needs it is preferable and recommended because there is a great reward in it. As it revealed in Al-Qur" a Surah Al-Baqarah verse 245: "Who is it that would loan Allah a goodly loan so He may multiply it for him many times?
And it is Allah who withholds and grants abundance, and to Him, you will be returned" [18].
Furthermore, the feature of inventory in trading SMEs is the inventory that used as a selling product without changing its shape. Inventories are the assets of the company which occupies an important position in a company, whether it is the trading company or manufacturing company. For a company engaged in the construction field, almost 50% of the company funding will embedded in the inventory that is to buy building materials [19]. The company has inventory to ensure a smooth business. For a trading company, the availability of merchandising inventory allows the company to meet the demand of the buyers.
The results showed that 83% of trading SMEs have already managed their inventory in a neat and orderly manner and prevent it from theft, damage, fire or other risks. The company also conducts a simple recording of inventory, for example in the form of an inventory card or notebook to record inventory turnover. Although simple, the inventory transactions well documented. All distributed merchandising to the customers must conform to the distribution letter and must be authorized by the company official. Similarly, damaged goods are separated and recorded separately. However, the real calculation has not carried out routinely. Furthermore, due to limited human resources availability, the result indicated that 75% of trading SMEs do not have the inventory's supervisor to oversee the company warehouse.
It is necessary to implement the high internal control related to fixed assets to support the accounting information system that aims to facilitate and the accuracy of decision-making processes. The results showed that the addition or subtraction of fixed assets on trading SMEs had not duly authorized during the recording, although there are several trading SMEs already performed adequate maintenance, security, and insurance for assets. Given the urgency of fixed assets of the business flow, 83% of trading SMEs did not have the list of fixed assets yet as one of the control tools. The depreciation has not implemented, and there were no reviews regarding the existence of damaged fixed assets or idle capacity of fixed assets.

Planning the Accounting Information System
This phase described whether there would be a design of a new system or changing the old system to eliminate and to reduce the weaknesses. There are two different methods to plan the system, using the top-down approach and bottom-up approaches. Both of these approaches selected considering the condition of the company. The sequence of work for a top-down approach is the identification information, account classification and grouping of code included in the general ledger and sub-ledger, journal planning, planning transaction evidence and procedure planning. While the order for a bottom-up approach is starting from planning the transaction's evidence including procedures, planning of journal, planning of account classification code and ends with the resulting information, including forms of the report. The preparation of the accounting system to an organization should consider principles such as speed, security, and the principles of the economy [14]. The design of AIS for trading SME trade based on the understanding of the business processes, the weaknesses, and the strength analyses discussed as follows.
The existence of a clear organizational structure within an organization represents to whom the performance responsibility aimed to determine whether there is a line of authority or organization staff. Certainty associated with the work condition can determined by translating the organization chart. If the chart or organizational structure is not available, then it should be made in advance.
The organizational structure can be used to define the lines of authority and the job responsibility.
Many organizations do not know the importance of organizational structures in developing employees to function properly [14].
The job description is a written statement that contains a description of what needs to be done by the personnel, how a job and why the job done. The description contains about the relationship between a particular position with other positions inside and outside the organization and scope of work in which the personnel is expected to contribute to achieving the goals set by division or business unit as a whole. Thus, job descriptions will make the job can run better and more efficiently. e. Petty cash refill will done if the total spending of petty cash has reached 70% of the maximum amount of petty cash.

2.
Account Receivables a. Account receivables presented in the financial statements recognized at the realizable cash value b. Bad debt Expense. It is necessary to form the allowance for doubtful debts to anticipate losses for doubtful account receivable. The determination of the allowance for doubtful debts can be based on a percentage of credit sales or by other general provisions.

3.
Inventory a. Equipment inventories recorded at cost, i.e., the purchase price plus the cost of buying those inventories b. Equipment inventory system recorded using the perpetual method. In this approach, each revenue and expenditure mutation has registered so that the balance of the value and quantity of the inventory can determine at any time.
c. Measurement is using the FIFO (First in First Out) or the average method by SAK. d. At the end of the annual period, the inventory will performed. If there is any difference between the accounting record and physical position of inventory, it will be recognized as a gain or loss to another depending on the difference more or less.

Fixed Assets a. Estimation of Economy Age and Fixed Assets Depreciation
Fixed assets recorded at cost includes all costs incurred until the assets are ready for use. Selfconstructed assets recorded at the entire value of materials/equipment used. Meanwhile, depreciation of fixed assets is calculated using the Straight-line method, based on estimated useful lives, as follows The expenditure on fixed assets for maintenance, addition, renovation, expansion aimed to add economic value, increase the capacity and increase the useful life will be capitalized to add the value of the assets.

5.
Debt Debt is valued based on purchasing credits, loans from other parties with a certain amount of interest, the expenses have occurred, are presented on the balance sheet following the obligations of the company to the vendor creditors and other parties.

6.
Revenue Recognition Revenue recognized at the time of incurred (acceptable) based on valid evidence.

7.
Expenses The expenses should be recognized, recorded and reported for the period of the transaction.
Payment for periodic transactions such as salaries, electricity, rent, and insurance must attribute to the period in which such expenses occurred, even if payment has not been made or has paid in advance. For the purposes accounting period cutoff, expenses incurred before the date of the balance sheet although not yet known with a certain amount should be recorded and reported with a reasonable estimation.
The following is the example of the procedure or mechanism that can be used to facilitate accounting information system of trading SMEs adopted from Mulyadi [21] 1. Procedures that form credit sales system consists of the procedure of sales orders, credit approval procedures, delivery procedures, billing procedures, procedures for recording accounts receivable, sales distribution procedures, record-keeping procedures of goods sold.
2. Purchasing procedures are comprising a purchase order procedure, procedure requests for quotation and supplier selection, procedures of receiving goods, debt recording procedures, the purchase distribution procedure 3. The procedures that are forming payroll and remuneration system comprise recording of attendance procedures, the procedure of preparing payroll, payroll expense distribution procedure, the procedure of providing cash outflow evidence, and procedure of payment of salaries.
4. Procedures that are forming the system of revenue from cash sales consist of sales order procedures, procedures for cash receipts, goods delivery procedures, procedures for recording cash sales, cash deposits to bank procedures, procedures for recording cash receipts, recording cost of goods sold procedures.
5. Procedures that are forming cash disbursements include the system does not require a cash disbursement check requests and those systems that require a cash disbursement check request 6. Procedures that are forming inventory system consists of inventory recording procedures, procedures for recording the cost of supplies purchased. Procedures for the cost of inventory returned to the supplier, procedure for requests and distribution of inventory from the warehouse, procedure for recording the additional cost of inventories due to the return goods, and procedures for physical inventory .
7. The subsystems that are forming the accounting system of fixed asset consist of fixed asset purchasing system, fixed asset acquisition system through its development, capital expenditure systems, discontinuation fixed assets systems, fixed asset transfer system, the system of fixed assets revaluation, and accounting system of fixed asset depreciation.
Meanwhile, the document transactions can be in the shape of a form and recording document that routinely used in all organizations. Documents can be in the form of electronic or non-electronic.
This document aimed to establish responsibility and as evidence of transactions occurred [14].
Reference [21] highlighted that document or form has the following benefits: assign responsibility for the emergence of the company's business transactions. The regerence also contains data recording of business transactions of the company, reduce the likelihood of error by declaring all the events in writing, and delivering basic information from one person to another within the same organization or to other organizations. Some basic principles need to consider in designing a form for the company's business activities, namely: (1) providing the copy or copies of the form, (2)

Accounting Information System Implementation
The process of applying the new or revised accounting information system must have the approval from the management of trading SMEs. The commitment of management is also needed to encourage the implementation of a new information system.
The new system should implemented at the beginning of the accounting period. The goal is to reduce the workload arising from the changes that will influence account balances and the use of new procedures in the middle period. If the company uses computerized systems, the application of the new system can performed in conjunction with the old system. Therefore, two systems process the same data. The intended use of the two systems in parallel is to prevent the emergence of new difficulties because the system can not function properly, thus at the same time can generate two types of information. Both types of information from these two systems can be compared to check the results of the new system processing [14]. If the new system has been tested and settle down, the company can be started not to use the old system.

The Supervision of New System
This phase has an objective to supervise the application of the new system, to verify whether the new system can function properly. If it found an error, then during the period of supervision, it is necessary to make the improvements. The focus of the new system does not repeat existing weaknesses in the old system [14].

Conclusion
To conclude, trading SMEs as the focus of research has simple accounting information systems implemented in the business activities, but it has not well documented. The results of research on the business process and the analysis of the weaknesses and strengths of the system indicate that the applied accounting information system requires an improvement regarding organizational structure, job descriptions, internal control related to inventory and fixed asset management. These results are used as the basis of accounting information to design the new system to repeat the same mistakes in achieving corporate goals.
It requires a pilot model of accounting information system design at trading SMEs that can support the daily operations of the business. Therefore, it is necessary to conduct more accurate mapping of trading SMEs to support the accounting information system. Future research can be developed in the form of the increase in the number of SMEs surveyed, for examples focus on different business activities such as services or manufacturing companies. COSO framework specifically for SMEs can be the alternative for analysis.