JUSTIAN: Journal of Accounting Information- is a journal that publishes conceptual papers or research findings in the field of accounting information systems. This journal is managed by the Accounting Information Systems Study Program, Pontianak City Campus, Faculty of Information Technology, Universitas Bina Sarana Informatika, and is published online using the Open Journal System (OJS). The scope of research covered by JUSTIAN includes, but is not limited to, Accounting Information Systems, Information Systems, Accounting, Implementation of Accounting Software, Design and Development of Accounting Information Systems, and Android- and Web-based Accounting Applications. JUSTIAN published twice a year, in March and September. Through the publication of JUSTIAN, it is expected to serve as a platform for researchers to disseminate their ideas or research results and to provide benefits to the wider community. JUSTIAN - applies a double-blind review procedure, in which the identities of the authors and reviewers are concealed from each other. Please submit your article and download the template HERE. The draft of the Publication Ethics can be accessed at the following link: .PUBLICATION ETHICS. Please read this guideline carefully. Authors who wish to submit manuscripts must comply with the writing guidelines. Manuscripts that do not conform to the prescribed guidelines or are written in a different format will be REJECTED by the editor prior to the review process. The editors only accept manuscripts that meet the specified format requirements. Articles may be written in either Indonesian or English. JUSTIAN: Journal of Accounting Information has been accredited by Sinta 3 Ministry of Research, Technology and Higher Education of the Republic of Indonesia Botakhoki
LPPM Universitas Bina Sarana Informatika
Analisis Penerapan Sistem Informasi Akuntansi pada UMKM Berbasis SAK EMKM dalam Mendukung Efektivitas dan Efisiensi Operasional
Digital transformation has shifted MSME operations toward online platforms, yet the integration of these activities into formal accounting systems remains a critical challenge. This study investigates the implementation of Accounting Information Systems (AIS) based on SAK EMKM standards within digital-based MSMEs to evaluate its impact on operational efficiency. Using a mixed-methods approach with a descriptive quantitative focus, data were gathered from 89 MSME owners under BPSDMP Kominfo Bandung through triangulation techniques, including surveys and interviews. The findings reveal that while over 95% of participants successfully utilize digital tools for marketing and payments, most have not integrated these transaction data into structured financial records. Current AIS implementation is predominantly limited to the operational phase rather than the accounting phase, resulting in financial reports that lack compliance with SAK EMKM. The study concludes that bridging the gap between digital adoption and standardized accounting is essential for enhancing business accountability. These results imply that MSMEs require specialized integration models to convert digital transaction data into reliable financial information for strategic decision-making in the competitive digital economy
Copyright (c) 2026 Rina Fitriani Fitriani, Aswin Dewanto Hadisumarto, Satria, Ishak Husin, Marhakim https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengendalian Internal Persediaan Berbasis COSO dalam Mengendalikan Risiko Operasional (Studi Kasus PT Mestika Makmur Persada Jaya)
This study aims to analyze the implementation of the internal control system for inventory at PT Mestika Makmur Persada Jaya based on the COSO framework and to examine its role in controlling operational risks. This study employs a qualitative descriptive approach using the case study method. Data were collected through interviews, observations, and documentation of informants involved in inventory management. Data analysis was conducted interactively through the stages of data reduction, data presentation, and drawing conclusions. To support the qualitative analysis, a percentage-based measurement was applied as a complementary tool to assess the effectiveness level of the internal control system. The results of the study indicate that all components of the COSO framework such as the control environment, risk assessment, control activities, information and communication, and monitoring have been effectively implemented, with an overall effectiveness of 93.33%. The internal control system effectively mitigates operational risks, including stock discrepancies, inventory damage, loss, and shipment errors. These findings demonstrate that a structured internal control system not only ensures reliable inventory information but also enhances operational efficiency. The study contributes both practically by providing recommendations to improve inventory management and academically by supporting the development of managerial accounting and internal audit practices.
Copyright (c) 2026 Intan Adelia, Dr. Muhammad Lathief Ilhamy Nasution, M.E.I, Dr. Nur Ahmadi Bi Rahmani, M. Si https://creativecommons.org/licenses/by-sa/4.0
Penerapan Metode EDAS dalam Sistem Pendukung Keputusan untuk Pemilihan Software Akuntansi
Selecting appropriate accounting software is a significant challenge for organizations due to diverse functional attributes. Suboptimal choices can adversely affect operational efficiency and financial management quality. This study develops a Decision Support System (DSS) using the Evaluation Based on Distance from Average Solution (EDAS) method to determine the optimal software choice among five alternatives: Zahir, Accurate, Mekari Jurnal, SAP Business One, and Kledo. Data were collected via questionnaires from 30 respondents, including accounting practitioners and active users. The evaluation focused on five key criteria: software pricing, ease of use, feature completeness, system integration, and technical support. The EDAS method evaluated these alternatives by calculating their deviation from the average solution through Positive Distance from Average (PDA) and Negative Distance from Average (NDA), resulting in a final Appraisal Score for ranking. The results show that EDAS produces a clear, discriminative ranking. Zahir achieved the highest score (0.798), followed by Mekari Jurnal (0.779), SAP Business One (0.553), Kledo (0.500), and Accurate (0.444). These findings demonstrate that the EDAS approach effectively supports objective multi-criteria decision-making and possesses strong potential for implementation in digital-based recommendation systems for accounting software selection, ensuring businesses make data-driven, efficient choices.
Copyright (c) 2026 Lady Agustin Fitriana, Badariatul Lailiah, Rabiatus Saadah, Rizka Dahlia https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Good Corporate Governance terhadap ROA dengan Ukuran Perusahaan sebagai Variabel Mediasi : (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di BEI Periode 2019–2024)
Copyright (c) 2026 Yulia Minhad, Eddy Suratman, Giriati https://creativecommons.org/licenses/by-sa/4.0
Integrasi Heuristic Evaluation dan Cognitive Walkthrough sebagai Instrumen Penjaminan Mutu Desain User-Centered pada Sistem Informasi
User-centered design (UCD) has become essential in enterprise information system development. However, systematic and quantitatively validated usability assurance methods during the design phase remain underutilized. This study proposes and empirically validates a quantitative integration framework combining Heuristic Evaluation (HE) and Cognitive Walkthrough (CW) for enterprise usability assurance. A high-fidelity interactive enterprise dashboard prototype developed in Figma was evaluated by five expert reviewers using Nielsen’s ten heuristics and seven task-based walkthrough scenarios. After normalization and deduplication, the integrated approach identified 68 unique usability issues. HE contributed 42 issues, while CW identified 31 issues, with 39.7% overlapping findings. The proposed integration achieved a 61.9% coverage improvement compared to the best single method. Severity analysis revealed a Mean Severity Index of 2.24 and a Weighted Severity Score of 94 (HE) and 70 (CW), indicating moderate-to-high usability risk. Inter-rater reliability measured using Fleiss’ Kappa yielded κ = 0.78, demonstrating substantial agreement among evaluators. Additionally, the detection efficiency reached 2.47 issues per person-hour, supporting the framework’s practical feasibility. The findings demonstrate that the proposed integration framework enhances usability detection coverage, maintains high evaluation consistency, and provides a cost-effective approach for early-stage enterprise system design assurance.
Copyright (c) 2026 Andriyan Rizki Jatmiko, Firnanda Achyunda Putra Al Islama, Muhammad Ismail https://creativecommons.org/licenses/by-sa/4.0
Implementasi Sistem Customer Relationship Management (CRM) Berbasis Website untuk Pengelolaan Membership dan Loyalty Point pada CV. Honda Karya Utama Kisaran
Increasing competition in the automotive industry requires companies to strengthen long-term relationships with customers. CV. Honda Karya Utama Kisaran currently manages customer and transaction data without an integrated membership or loyalty point system, making it difficult to identify repeat customers and evaluate customer loyalty. This study aims to design and implement a web-based Customer Relationship Management (CRM) system integrated with membership and loyalty point features. The system was developed using the Waterfall model, including requirement analysis, system design with UML, implementation using PHP and MySQL, black-box testing, and system deployment. The results show that the system integrates customer and transaction data into a centralized database and automatically calculates loyalty points based on customer transactions. After implementation, the transaction recording process became more efficient, reducing recording time from approximately five minutes to two minutes per transaction. In addition, the system enables the identification of active customers and repeat transactions, supporting data-driven promotional strategies and improving operational efficiency in managing customer relationship
Copyright (c) 2026 Wisnani Risa Rezkika, Masitah Handayani, Mustika Fitri Larasati https://creativecommons.org/licenses/by-sa/4.0
Sistem Supply Chain Management Berbasis Web untuk Pengelolaan Bahan Pakan dalam Mendukung Produksi Ayam Putih
Feed management is an important factor in supporting successful production in chicken farming businesses. At the Giran White Chicken Farm, the feed stock recording process is still done manually, which often results in inaccurate records, delays in feed orders, and difficulties in preparing operational reports. This study aims to design and implement a web-based Supply Chain Management (SCM) system to improve the effectiveness of feed management. The research methods include observation, interviews, and documentation, while the system design uses Unified Modeling Language (UML) with application development using PHP and MySQL. The built system is tested using the black-box testing method to ensure that all system functions run according to user requirements. The results show that the implementation of the system has increased stock recording accuracy from 78% to 96%, reduced stock discrepancies from around 15% to 4%, and accelerated the report generation process from around 2 hours to ±10 minutes. With the web-based SCM system, the feed management process has become more structured, integrated, and supports faster and more accurate operational decision-making at the Giran White Chicken Farm.
Copyright (c) 2026 Nurlia Sari, Riki Andri Yusda, Sumantri https://creativecommons.org/licenses/by-sa/4.0
Pengendalian Pasokan Produk Plumbing di Megah Grahaa Dengan SCM Method Berbasis Web
Supply control in the distribution of plumbing products is vulnerable to fluctuations in demand and supplier delays. Based on observations at Megah Grahaa, supplier delivery delays of 2–4 days were found during periods of high demand, stock data discrepancies of around ±8% per month, and around 15% of slow-moving products stored for more than 60 days. These conditions indicate the need for a more integrated supply chain management system. This study aims to design and implement a web-based Electronic Supply Chain Management (E-SCM) system to improve the effectiveness of supply control. The system was developed using the Waterfall model, which includes needs analysis, system design using UML, implementation with PHP and MySQL, and testing using black-box testing. The results of the study show an increase in operational performance after the system implementation, where stock data discrepancies decreased from ±8% to less than 3% and the time to generate inventory reports was reduced from around 30 minutes to ±10 minutes. The system also enables real-time stock monitoring, thereby improving coordination between warehouses, suppliers, and management. These findings indicate that the implementation of E-SCM can improve inventory accuracy and supply control efficiency in building material distribution.
Copyright (c) 2026 Bulan Rahmadani, Fauriatun Helmiah, Febby Madona Yuma https://creativecommons.org/licenses/by-sa/4.0
Sistem Manajemen Order dan Pencatatan Keuangan Berbasis Website untuk Layanan Jasa Produk Digital di Startup
Digital product services in startups and small businesses still face many problems in order management and financial recording, which are carried out manually or using separate applications. This reduces work efficiency and increases the risk of recording errors and difficulties in monitoring order and financial status. This study aims to create an integrated web-based digital order management and recording system to assist in the management of digital product services. The research methods used were observation and interviews to analyze system requirements, while the system development method used the Waterfall model of the Software Development Life Cycle (SDLC). System testing was conducted using the black box testing method to ensure that all functions ran according to requirements. The results of the study show that the developed system is capable of improving the efficiency of order management and financial recording processes, as well as increasing data accuracy by minimizing recording errors and data duplication. The integration of order and financial data makes it easier for business owners to monitor work progress and financial conditions in real-time. Thus, this system can be an effective solution in supporting the management of digital product service businesses in a more structured and integrated manner.
Copyright (c) 2026 Irvan Pratama Putra, Kustiyono https://creativecommons.org/licenses/by-sa/4.0
Implementasi Smart Parking System Berbasis Computer Vision Menggunakan IP Camera dan Integrasi Java Library Pada PT. Tri Alfa Sinar Mandiri
PT. Tri Alfa Sinar Mandiri, as a public facility management company, faces challenges in parking management efficiency, where the previous system had limitations in real-time visual monitoring and relied heavily on manual operator input. This manual process often leads to queues and is prone to errors in recording physical vehicle data. This research aims to implement a Smart Parking System based on Computer Vision using IP Cameras directly integrated with a Java-based desktop application. Unlike previous developments that used the Waterfall method, this study applies the Prototyping method to facilitate iterative testing of camera hardware integration and image processing library accuracy. The system is designed to automatically capture video streams when a vehicle is detected, perform visual validation without physical interaction, and store image data into the database. Test results demonstrate that the integration of Java Libraries with IP Cameras successfully displays real-time monitoring and accelerates transaction processes at entry and exit posts. This implementation provides a modern solution that significantly improves security and operational efficiency compared to conventional systems
Copyright (c) 2026 Nanda Diaz Arizona, Deasy Purwaningtias, Muhammad Iqbal https://creativecommons.org/licenses/by-sa/4.0
Analisis Kinerja Logistic Regression dan Random Forest pada Deteksi Fraud E-Commerce Menggunakan SMOTE dan PCA
The rapid growth of e-commerce platforms has increased the volume and complexity of digital transactions, which is accompanied by a rising risk of fraudulent activities. This study aims to apply and evaluate the performance of Logistic Regression and Random Forest algorithms for fraud detection in e-commerce transactions. To address the class imbalance problem, the Synthetic Minority Over-sampling Technique (SMOTE) is employed, while dimensionality reduction is performed using Principal Component Analysis (PCA). The dataset is divided into training and testing sets using an 80:20 ratio. Model evaluation is conducted under four scenarios: baseline without additional preprocessing, SMOTE only, PCA only, and a combination of SMOTE and PCA. The results indicate that Random Forest consistently outperforms Logistic Regression across most evaluation metrics, including Recall, F1-Score, and Area Under the Curve (AUC). The application of SMOTE significantly improves the model’s ability to identify fraudulent transactions, achieving the highest Recall of 80.79% using Random Forest. In contrast, the use of PCA, either alone or combined with SMOTE, tends to degrade model performance. This study concludes that Random Forest combined with SMOTE provides the most effective approach for fraud detection in highly imbalanced e-commerce transaction data.
Copyright (c) 2025 Kartika Handayani, Erni, Ardiyansyah, Agung Sasongko https://creativecommons.org/licenses/by-sa/4.0
Rancang Bangun Sistem Parkir RR V.7.2 Menggunakan Metode Pengembangan SDLC (Software Development Life Cycle) Waterfall Pada PT. Tri Alfa Sinar Mandiri
This research aims to design and develop a new parking system, the RR Parking System V.7.2, at PT. Tri Alfa Sinar Mandiri using the Waterfall software development method. The current parking system still has several weaknesses, such as inefficient monitoring processes and a lack of real-time data processing features. Therefore, this research proposes a solution through a developed system that can improve parking management efficiency and provide users with the convenience of displaying parking status more accurately. The Waterfall method was chosen for this system development because of its systematic and structured approach, allowing each stage to be carried out sequentially, from requirements analysis and system design to software development and testing and implementation. During the requirements analysis stage, problems and functional and non-functional requirements of the parking system are identified. The design stage includes the creation of a simple and easy-to-use system architecture and user interface. Software development is conducted using a programming language that supports database integration and a real-time parking monitoring system
Copyright (c) 2025 Nanda Diaz Arizona, Yulia https://creativecommons.org/licenses/by-sa/4.0
Rancang Bangun Perangkat Lunak Lelang Vendor Barang dan Jasa Berbasis Website
Conventional vendor selection in a project often faces various problems, such as granting exclusive rights to certain vendors, wasting time and costs, and a lack of transparency that can lead to potential corruption. This study aims to develop a website-based vendor selection system using the Codeigniter framework to improve order and transparency in the vendor selection process. The methods used include collecting user requirements data, designing the system using the PHP programming language and the Codeigniter framework, and comprehensive system testing through a Black Box Testing approach. The test results show that all features of the website-based procurement system function as expected with 100% valid results. This software aims to reduce unethical practices and increase user satisfaction and productivity by providing a faster and more transparent procurement process. This study provides a real solution to improve the vendor selection tender process and is expected to be widely implemented to support order and transparency in procurement across various sectors. In addition, this system is also expected to improve data accuracy and accelerate the decision-making process in procurement.
Copyright (c) 2025 Yesni Malau, Eni Pudjiarti, Ahmad Setiadi, Wahyutama Fitri Hidayat https://creativecommons.org/licenses/by-sa/4.0
Rancangan Sistem Informasi Akuntansi Penerimaan Kas Jasa Servis Laptop dalam Meningkatkan Efisiensi Operasional di Sercom Center
Sercom Center is a computer store that offers certified used laptops and computer repair services. However, the cash receipt process for service transactions is still handled manually using Microsoft Excel, which leads to issues such as recording errors, delays in accessing customer service data, and inefficiencies in financial reporting. These challenges negatively impact the operational effectiveness and decision-making processes of the management. This study aims to design a web-based accounting information system for cash receipt transactions to enhance the efficiency and accuracy of data recording at Sercom Center. Data collection methods include direct observation, interviews with store administrators, and a literature review of accounting information systems and information technology. The system development follows the waterfall methodology, comprising stages such as requirements analysis, system design using UML (Unified Modeling Language), and the development of a web-based user interface. The result of this study is a functional accounting information system that automates transaction recording, stores service data, and generates structured cash receipt reports in PDF format. The implementation of this system improves operational efficiency, reduces recording errors, accelerates the reporting process, and supports faster and more accurate decision-making.
Copyright (c) 2025 Nadhia Rizky Aulia, Febriola, Meyta Nurul Maulidia, Bela Wulandari, Nurmalasari https://creativecommons.org/licenses/by-sa/4.0
Rancang Bangun Sistem Informasi Pengarsipan Dokumen Di Kantor Camat Segedong Berbasis Web
In accordance with Pontianak District Regulation No. 7 of 2005, which formally established Segedong District, it was created by dividing Siantan District, which is now Jongkat District. Document archiving, including the recording of arriving and outgoing letters, is an integral part of the work of the Segedong Camat Office, a government agency in Segedong that provides services. The Segedong Sub-District Office has an issue with document archiving; specifically, they still use an agenda book to manually record incoming and outgoing letters. There is a risk of data corruption or loss while using the agenda book to record letters. The Segedong Sub-District Office is in need of an information system for web-based archiving. The research methodology involves conducting interviews and direct observations of the Segedong District Office's document filing system. In response to the challenges encountered by the Segedong District Office's staff in the process of document archiving, the author proposes the development of a web-based document archiving information system. Development of websites in PHP with the help of Xampp and MySQL. data pertaining to outgoing mail, index, reports on arriving mail, and reports on outgoing mail
Copyright (c) 2025 Santi, Sri Murni, Kartika Handayani, Erni, Panny Agustia Rahayuningsih, Fuad Nur Hasan https://creativecommons.org/licenses/by-sa/4.0
Perancangan Sistem Penjualan Kue Kering Dalam Penerapan Akuntansi
Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perekonomian Indonesia, berkontribusi lebih dari 60% terhadap Produk Domestik Bruto (PDB) dan menyediakan lapangan kerja bagi mayoritas tenaga kerja nasional. Salah satu sektor yang berkembang pesat adalah bisnis kue buatan sendiri, terutama selama hari libur keagamaan ketika permintaan meningkat secara signifikan. Namun, banyak pelaku UMKM di sektor ini yang masih mengandalkan pencatatan transaksi manual, yang seringkali menyebabkan kesalahan, keterlambatan pelaporan keuangan, dan pengelolaan persediaan yang tidak akurat. Penelitian ini bertujuan untuk merancang dan mengembangkan sistem informasi penjualan berbasis web yang terintegrasi dengan fitur akuntansi sederhana untuk meningkatkan efisiensi dan akurasi operasional UMKM. Penelitian ini menggunakan pendekatan rekayasa perangkat lunak menggunakan model pembuatan prototipe, yang melibatkan pengguna di setiap tahap pengembangan. Data dikumpulkan melalui observasi, wawancara, focus group discussion (FGD), dan tinjauan pustaka. Sistem ini dikembangkan menggunakan PHP 8.1, MySQL 8.0, dan kerangka kerja CodeIgniter 4.2 dengan arsitektur Model-View-Controller (MVC). Hasil pengujian menunjukkan bahwa sistem secara signifikan meningkatkan kecepatan transaksi dan kualitas pelaporan, mencapai tingkat keberhasilan fitur 98% dengan waktu respons rata-rata 1,2 detik. Studi ini menunjukkan bahwa sistem informasi yang berpusat pada pengguna dapat menawarkan solusi praktis dan efektif untuk mengelola bisnis UMKM berbasis cookie.
Copyright (c) 2025 Putri Andriyani, Syella Nanda Alzahari, Windi Irmayani https://creativecommons.org/licenses/by-sa/4.0
Rancangan Sistem Informasi Penjualan Pada Toko Aditya Jaya Bata
This study aims to analyze the sales accounting information system at the Aditya Jaya Bata Shop. Through observations, interviews, and literature studies, researchers identify the need for a more structured and digital approach. This study uses the Waterfall method in designing a prototype system using Figma, supported by UML modeling devices such as Use Case, Activity, and Sequence Diagrams. The proposed system provides an easy -to -use interface to record, manage, and monitor payments at the Batako Shop. With the application of the interface design that is built in the future it is expected that this prototype can be used to support online buying and selling transactions
Copyright (c) 2025 Amanda, Putri Salsabila, Ambar Fhadila, Fika Yova, Sri Murni https://creativecommons.org/licenses/by-sa/4.0
Rancangan Sistem Penggajian Guru Honorer Pada SDN 41 Nanga Tayap
Penelitian ini berfokus pada perancangan sistem informasi akuntansi untuk proses penggajian guru honorer di SDN 41 Nanga Tayap. Latar belakang penelitian ini menyoroti ketidakefisienan dan risiko yang terkait dengan sistem penggajian manual yang saat ini digunakan oleh sekolah, seperti keterlambatan pencatatan, kesalahan perhitungan, dan kurangnya transparansi. Tujuan dari penelitian ini adalah untuk mengembangkan sistem yang lebih efektif, akurat, dan terintegrasi guna mengatasi permasalahan tersebut. Dengan menggunakan metode deskriptif kualitatif, data dikumpulkan melalui observasi, wawancara, studi dokumen, dan studi pustaka. Sistem dirancang menggunakan model SDLC (Waterfall) yang terbatas pada tahap analisis dan perancangan, serta divisualisasikan melalui diagram UML yang mencakup use case, sequence, dan activity diagram. Temuan penelitian menunjukkan bahwa sistem yang diusulkan memfasilitasi manajemen data penggajian yang terstruktur, meningkatkan transparansi, dan mendukung akuntabilitas keuangan. Model ini sangat relevan untuk sekolah-sekolah di daerah terpencil yang memiliki keterbatasan infrastruktur digital, dan dapat dijadikan prototipe bagi institusi serupa yang ingin melakukan transformasi digital dalam administrasi penggajian.
Copyright (c) 2025 Febrianti Kristina Saputri Maubilli, Kristina Popi, Ariska Prawesti Swandini, Windi Irmayani https://creativecommons.org/licenses/by-sa/4.0
Desain Mockup Sistem Informasi Simpanan Pelajar (SIMPEL) dengan Pendekatan User-Centered Design
Simpanan Pelajar (SIMPEL) program is designed to cultivate a saving habit among students from an early age. However, many schools still manage student savings manually, which is prone to data loss, recording errors, and lack of transparency for students and parents. This research aims to design a mockup for a web-based SIMPEL information system using the User-Centered Design (UCD) approach, ensuring the system aligns with user needs particularly students, parents, and school treasurers. The study adopts the ISO 9241-210:2010 UCD framework, involving stages such as user requirement analysis, low fidelity wireframe design, high-fidelity mockup development, usability feedback, and refinement. Data collection methods include questionnaires and interviews with stakeholders. The results revealed that users required real-time transaction records, transparent access, and a simple interface. The final mockup design features customized dashboards for each user role and supports efficient savings management. Usability testing yielded a score of 87.5%, indicating a very good level of usability and confirming that the interface is intuitive and aligned with user expectations. This study contributes to the development of digital financial literacy tools in educational environments and highlights the effectiveness of UCD in producing user-friendly financial systems for schools.
Copyright (c) 2025 Muhamad Syarif https://creativecommons.org/licenses/by-sa/4.0
Desain Prototype Sistem Informasi Akuntansi Kas Keluar pada Usaha Desain Baliho Aditya Creative
This study addresses cash outflow management challenges faced by Aditya Creative, a small-medium enterprise (SME) in banner design services. Manual recording practices caused unclear expenditure tracking, transaction evidence disorganization, and operational inefficiencies. To resolve these issues, we designed a web-based cash outflow accounting system prototype using the Waterfall SDLC methodology (focused on requirement analysis and design stages). Data were collected through field observation, SME owner interviews, and literature review on system modeling. The prototype was developed with UML diagrams (Use Case, Activity, Sequence) and Figma interface designs, featuring core functionalities: Real-time cash outflow recording, expenditure monitoring dashboard, customizable report generation, data filtering/editing/deletion, digital proof-of-payment storage. Results demonstrate a user-centric solution that streamlines financial operations through automated recording and reporting. The prototype eliminates manual bookkeeping errors while providing actionable insights via visual expenditure analytics. This design serves as a foundational framework for future implementation of a fully functional system, potentially expandable to cash inflow management for comprehensive SME cash flow optimization.
Copyright (c) 2025 Falih Adya Wicaksono, Ramliadi, Igas Rio Simpado, Raja Sabaruddin https://creativecommons.org/licenses/by-sa/4.0
Analisis Sistem Informasi Akuntansi Penerimaan Kas (SPP) pada Yayasan Semesta Khatulistiwa
This study aims to analyze the accounting information system for cash receipts, specifically for the Sumbangan Pembinaan Pendidikan (SPP) payments at Yayasan Semesta Khatulistiwa. The current manual system used by the foundation often leads to inefficiencies in data recording and financial reporting. Through observation, interviews, and literature study, the researchers identified the need for a more structured and digital approach. The research employed the waterfall method in designing a prototype system using Figma, supported by UML modeling tools such as use case, activity, and sequence diagrams. The proposed system provides a user-friendly interface for recording, managing, and monitoring student payments. With the implementation of this system, the foundation is expected to improve the accuracy, timeliness, and transparency of financial data, while enhancing internal controls and decision-making processes.
Copyright (c) 2025 Hendri, Muhammad Alghifari, Herlina Yani Putri, Mutia Rahayu, Nurmalasari https://creativecommons.org/licenses/by-sa/4.0
Implementasi Microsoft Acces Dalam Sistem Informasi Manajemen Usaha Wadah Laundry
Wadah Laundry is a business that records transactions manually without a structured bookkeeping system. This leads to difficulties in monitoring operational income and expenses, making it unclear whether the business is generating profit or loss. Therefore, this study aims to develop an information system based on Microsoft Access to facilitate transaction recording, monitor financial flows, and calculate profit or loss more accurately. This research employs a field study method by collecting data directly through observations and interviews related to the business’s operational processes. The developed system includes key features such as customer transaction recording, customer data management, data storage, editing, deletion, and report generation as needed. The implementation results show that this system can help process data more effectively, making transaction recording more organized and accurate. Thus, the developed application is expected to support Wadah Laundry’s operations by improving business management efficiency.
Copyright (c) 2025 Nayla Putri Syadiva, Mutia Salsabila, Wulan Juani Salsa Billa, Nur Asy Syifa', Angga Kusumah https://creativecommons.org/licenses/by-sa/4.0
Aplikasi Pengolahan Data Keuangan Berbasis Website Pada CV. Berkah Property Menggunakan Metode Pengembangan Waterfall
This CV. Berkah Property is a company that operates in the field of selling land plots. Inland plot purchase transactions, consumers can go directly to the office or contact the marketing department number listed on the CV brochure or social media. Berkah Property. After agreeing on the purchase, the admin will record the purchase and payment transaction in Microsoft Excel. This is certainly less effective because it can be accessed by many people. After all, there is no security for opening the document. For this reason, the author created a final assignment with the theme of creating an application entitled CV Financial Data Processing Application. Web-Based Property Blessings. The aim of making this application is to make it easier for users to process data and view the results of summary reports. This application is expected to be a solution for companies in processing financial data which initially used Microsoft Excel to become an application with a higher level of security and can make it easier for users to record financial reports
Studi Literatur Manajemen Laba Di Indonesia (Periode Tahun 2015 – 2024)
This study aims to analyze the dynamics of earnings management practices in Indonesia during the period 2015–2024 by examining the internal and external factors that influence them and reviewing the relevance of the underlying theories. Based on the analysis of 100 selected academic articles, it was found that industrial sectors with high levels of earnings management practice risk include manufacturing, property and real estate, telecommunications and infrastructure, food and beverages, and banking. The non-cyclical consumption sector shows a relatively medium risk. The earnings management phenomenon is explained through the theoretical framework of Agency, Positive Accounting, and Signaling, which describes the existence of conflicts of interest, the selection of strategic accounting policies, and the use of earnings as a signal to the market. The results of this study emphasize the importance of strengthening corporate governance and technology-based monitoring systems to mitigate earnings management risks in the future.
Copyright (c) 2025 Yulia https://creativecommons.org/licenses/by-sa/4.0
Rancang Bangun Sistem Informasi Akuntansi Pengelolaan Kas Masuk Dan Keluar Pada Gkii Jema’at Efrata
Diera globalisasi saat ini setiap individu maupun perusahaan selalu dekat dengan teknologi sehinnga memudahkan mendapatkan informasi terkini. Setiap perusahaan membutuhkan pengelolaan informasi dengan cepat, peranan sistem informasi sangatlah penting bagi perusahaan untuk dapat menunjang setiap kegiatan pencatatan transaksi serta dapat membantu dalam proses pengambilan keputusan. Salah satu perkembangan teknologi informasi yaitu Sistem Informasi Akuntansi, GKII Jema’at Efrata aktif melakukan kegiatan kerohanian dan diikuti oleh ratusan Jema’at. Gereja ini pun memiliki sistem pengelolaan keuangan, seperti pencatatan kas masuk dan kas keluar. Transaksi kas masuk didapat berdasarkan tunjangan yang diberikan negara maupun yayasan, partisipasi umat, perpuluhan, donatur, dan sumber lainnya, sedangkan transaksi kas keluar merupakan transaksi belanja keperluan operasional gereja maupun untuk melaksanakan kegiatan-kegiatan gereja. Pada setiap proses pencatatan transaksi kas masih menggunakan media kertas berupa buku, dari masih belum terkomputernya sistem pengelolaan kas membuat proses pencatatan rentan akan hilang dan rusak maupun kesalahan menghitung kas tersedia. Sehingga pada tugas akhir ini, mengembangkan sebuah sistem informasi akuntansi pengelolaan kas masuk dan keluar berbasis website, dengan menerapkan model Adaptive Software Development (ASD).
Pengelolaan Kas Kas Masuk dan Keluar Adaptive Software Development GKII Jemaat Efrata
Copyright (c) 2024 Rini Gloria, Nanda Diaz Arizona, Weiskhy Dharmawan, Kartika Handayani https://creativecommons.org/licenses/by-sa/4.0
Perancangan Sistem Informasi Penjualan Pada CV. Kitchen Set Pontianak
Penelitian ini bertujuan untuk meningkatkan efisiensi operasional dan memperluas jangkauan pasar dengan mengoptimalkan penggunaan teknologi informasi. Di era digital yang berkembang pesat, penerapan sistem informasi menjadi aspek krusial dalam mendukung keberhasilan bisnis. Metodologi yang diterapkan dalam penelitian ini meliputi analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan evaluasi komprehensif untuk memastikan bahwa sistem yang dikembangkan memenuhi persyaratan bisnis. Sistem informasi ini dirancang menggunakan Figma untuk menciptakan Antarmuka pengguna yang tidak hanya ramah dan intuitif tetapi juga memberikan pengalaman yang lebih interaktif dan mudah digunakan dalam transaksi penjualan online. Penerapan sistem ini berkontribusi untuk meningkatkan kecepatan dan keakuratan proses penjualan, menyederhanakan manajemen inventaris, dan menyediakan laporan penjualan yang lebih terstruktur, terperinci, dan mudah diakses. Temuan penelitian membuktikan bahwa sistem ini berdampak positif pada efisiensi operasional CV. Kitchen Set Pontianak, meningkatkan kualitas layanan pelanggan, dan memperkuat daya saing di era digital. Dengan demikian, penggunaan teknologi informasi dalam sistem penjualan tidak hanya menjadi solusi efektif untuk meningkatkan kinerja bisnis tetapi juga menumbuhkan inovasi yang mendukung keberlanjutan bisnis di industri yang semakin kompetitif.
Copyright (c) 2025 Maulidia, Ardiyansyah, Nurmalasari https://creativecommons.org/licenses/by-sa/4.0
Penerapan Model Rapid Application Development Dalam Pembuatan Sistem Informasi Akuntansi Penjualan Dan Pembelian Berbasis Web
The system currently used for residential sales and purchases relies mainly on paper media, which is then transcribed into Microsoft Excel. This practice affects the process and accuracy of report presentation. Therefore, this Final Project discusses the design and development of an accounting information system for residential sales and purchases using rapid application development as a software development model. This model includes business modeling, data modeling, process modeling, application creation, and testing. Data collection techniques include interviews, observations, and literature studies. The system provides facilities for two levels of users: admin and director. The admin can manage account data, land, houses, consumers, purchase transactions, land sales, house sales, expenses, and access reports on land inventory, house inventory, sales, purchases, and expenses. The director can manage user data, access reports on land inventory, house inventory, sales, purchases, expenses, general journals, ledgers, trial balances, income statements, and statements of changes in equity. The system is built using Hypertext Preprocessor (PHP) as the programming language, Laravel as the framework, and SQLYog as the database application. This application is expected to assist in managing sales and purchase transactions and generating reports according to needs.
Accounting Information System, Sales, Purchases, Residential
Copyright (c) 2025 Weiskhy Steven Dharmawan https://creativecommons.org/licenses/by-sa/4.0
Implementasi Enterprise Resource Planning Berbasis Odoo Pada Toko Terbis
Bagi usaha seperti Toko Terbis, pengelolaan operasional bisnis sehari-hari menjadi tantangan yang signifikan. Tantangan ini meliputi pengelolaan stok yang tidak terstruktur, pencatatan keuangan yang rawan kesalahan, serta pengelolaan pesanan yang sering memakan waktu. Proses manual yang selama ini diterapkan sering kali mengakibatkan ketidakakuratan data, penurunan produktivitas, dan kurang optimalnya penggunaan sumber daya. Hal ini tidak hanya berdampak pada efisiensi internal tetapi juga pada kualitas layanan yang diberikan kepada pelanggan. Penerapan sistem ERP berbasis Odoo menawarkan solusi yang relevan untuk mengatasi tantangan tersebut. Odoo adalah platform ERP bersifat open source yang dirancang untuk memberikan fleksibilitas dan kemudahan dalam mengelola berbagai aspek operasional bisnis.
Copyright (c) 2025 Siti Nurdiani Siti, Muhammad Ifan Rifani Ihsan, Muhammad Fahmi Julianto https://creativecommons.org/licenses/by-sa/4.0
Penerapan Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) (Studi Pada Toko Buku Media Insani Pontianak)
The application of accounting by presenting financial statements is one of the absolute things that must be owned if you want to continue to develop a business. The purpose of this study is to determine the application of the presentation of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This study uses qualitative research with a case study method. The steps taken to obtain data and information are through interviews and documentation.The results of this study indicate that the financial statements prepared by TB. Media Insani have not fully implemented the financial accounting standards of entities without public accountability (SAK ETAP) and this is due to the limited knowledge and human resources owned by TB. Media Insani.
Financial Statements Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) Implementation of Presentation Implementation Constraints
Copyright (c) 2025 Sri Dewi Ayu Safitri Ayu, Tarina Dashela, Yeni Mustika, Mohammad Kamal Reza https://creativecommons.org/licenses/by-sa/4.0
Pengembangan Sistem Informasi Pengolahan Data Service pada EC Computer Berbasis Web
Perkembangan teknologi informasi yang pesat telah memberikan dampak signifikan pada berbagai sektor kehidupan, termasuk di bidang bisnis dan manajemen. Salah satu sektor yang merasakan dampaknya adalah perusahaan yang bergerak di layanan servis komputer. Pengolahan data layanan servis yang masih dilakukan secara manual di banyak perusahaan, seperti pencatatan informasi pelanggan, status pengerjaan, dan pembuatan nota servis menggunakan kertas, mengakibatkan sejumlah masalah, seperti kesalahan pencatatan, lambatnya proses pencarian data, serta risiko kehilangan atau kerusakan data. Selain itu, penggunaan kertas membutuhkan ruang penyimpanan yang besar dan kurang efisien. Penelitian ini bertujuan untuk mengembangkan sistem informasi berbasis web yang dapat mengatasi permasalahan tersebut. Sistem berbasis web memungkinkan pengelolaan data secara terpusat, dapat diakses secara real-time, serta mempermudah pencatatan dan pemantauan status pengerjaan. Dengan menggunakan PHP sebagai bahasa pemrograman, sistem ini menyediakan solusi untuk mengelola data pelanggan, teknisi, transaksi pembayaran, pengiriman barang, dan informasi terkait garansi layanan dengan lebih efisien dan terstruktur. Diharapkan, pengembangan sistem ini dapat meningkatkan efisiensi operasional perusahaan, mempercepat proses pengerjaan, serta meningkatkan kualitas pelayanan dan kepuasan pelanggan. Sistem informasi berbasis web ini diharapkan dapat memberikan kemudahan dalam pengolahan data yang lebih akurat, cepat, dan mudah diakses, serta mengurangi ketergantungan pada penggunaan kertas.
Copyright (c) 2025 Eri Bayu Pratama, Muhammad Rezki, Desi https://creativecommons.org/licenses/by-sa/4.0