MENGANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN DAN PENGELUARAN DI UMKM FOTO STUDIO THINKDIS MENGGUNAKAN DFD

Abstrak

The development of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve their financial management systems. This devotion aims to analyze the accounting information system at the ThinKdis Photo Studio MSME in Ambon, which still uses manual methods in recording transactions. With a qualitative descriptive approach, data was collected through observation, interviews, and documentation. The analysis was carried out using Data Flow Diagrams (DFD) to model the income and expenditure cycle. The results of the devotion indicate that the manual system has advantages in simplicity and low cost, but has significant weaknesses such as the risk of data loss, low accuracy, and lack of internal control. Recommendations for improvement include the use of simple accounting software, digitalization of the approval process, and grouping of expenditure categories. The implementation of a structured accounting information system is expected to improve the efficiency, accuracy, and financial accountability of ThinKdis MSMEs.