Software Complexity Analysis of Integrated Accounting Information Systems for Cooperatives using the Use Case Point (UCP) Method

In recent years, many cooperatives in Indonesia are not able to present financial reports properly, impeding the Office of Cooperatives and Small and Medium Enterprises (SMEs) to supervise these cooperatives. To address this problem, it is necessary to develop an integrated Cooperative Accounting Information System. The system will integrate data at the Office of Cooperatives and SMEs with data in cooperatives in their working areas so as to produce a consolidated performance report. Considering the wide scope of the integrated accounting information system, it is necessary to analyze the complexity of the software to further discover the resources needed for the development of the system in the future. Software complexity was measured using Use Case Point (UCP), which can produce an estimation of resource needs such time and costs consumed in developing the system. The results revealed that the Integrated Accounting Information System has a level of complexity with UCP of 149.2, project work effort of 1,223 hours, project duration of 29 weeks, with an estimated cost of IDR 86,099,200. Based on this estimation, it is expected that the planning of the resources needed can be conducted more accurately and system development can run well as planned.