ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN USAHA DAGANG REZEKI SEJUK

Abstrak

Accounting Information Systems (AIS) play a crucial role in managing the revenue cycle, especially for Micro, Small, and Medium Enterprises (MSMEs) that require accurate and efficient transaction recording. This community service activity aims to analyze the implementation of an accounting information system in the revenue cycle of Rezeki Sejuk, a trading business located in Batumerah, Ambon, engaged in electronic goods commerce. The methods used in this activity include direct observation and interviews with employees and the business owner. To visualize the existing system, Data Flow Diagram (DFD) tools were utilized at both the context level and level 0. The analysis results indicate that the system in use is still semi-manual and not yet integrated, which poses risks of data inconsistency and delays in reporting. Nevertheless, the structure of the processes illustrated in the DFD shows that the system follows the general stages of the revenue cycle, including ordering, delivery, payment, and reporting. Therefore, an integrated digital system is needed to enhance operational efficiency and the accuracy of accounting information.