MENGANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DAN PENGELUARAN DI UMKM COFFESHOP SABITE MENGGUNAKAN DFD

Abstrak

The development of information technology demands that Micro, Small, and Medium Enterprises (MSMEs) improve their financial management systems. This community service activity aims to analyze the implementation of a technology-based accounting information system at Sabite Coffee, an MSME located in Ambon City. The business has adopted a digital cashier system to record daily sales transactions. A descriptive qualitative approach was employed through direct observation, interviews with the business owner, and documentation. The results show that the digital cashier system provides real benefits in accelerating sales recording, simplifying stock monitoring, and generating cash flow reports. However, operational expenses and monthly financial reports are still recorded manually, which poses risks to data accuracy and completeness. Recommendations include digitizing expense records, utilizing simple accounting software, and providing training on integrated financial management. A fully implemented accounting information system is expected to improve the efficiency, accuracy, and financial accountability of Sabite Coffee.