Perancangan Sistem Informasi Akuntansi untuk Pembukuan dan Pelaporan Penjualan pada UMKM Tahu Pedas Nusantara

Abstract

This study aims to determine the form, impact, and challenges involved in designing an accounting information system for sales bookkeeping and reporting at Tahu Pedas Nusantara, a micro, small, and medium-sized enterprise (MSME). This study employed a descriptive research design with a qualitative approach. The research sample consisted of 15 respondents selected using purposive sampling. Data were collected through interviews, observations, and documentation. Based on the results of the study, the accounting information system for sales bookkeeping and reporting at Tahu Pedas Nusantara in Jambi City was designed in a simple form, primarily focusing on manually recorded bookkeeping, particularly income statements and cash flow statements. However, the general journal, general ledger, trial balance, and profit and loss journal were not properly and systematically recorded, resulting in a financial information flow design that was less effective, efficient, and accurate. The impacts of designing the accounting information system include improving efficiency, effectiveness, and accuracy in optimizing financial operations; facilitating real-time monitoring of business finances; supporting more effective decision-making; providing more timely financial information; and improving the value, performance, structure, quality, and accuracy of financial reports and financial data. The challenges encountered include limited resources and time constraints, as the manual process requires considerable time and effort and is prone to human error due to its dependence on the level of accuracy and attention of those involved.