SIKLUS PENDAPATAN DAN PENGELUARAN PADA UMKM FLOTA FOOD ANALISIS MENGGUNAKAN DATA FLOW DIAGRAM (DFD)

Abstrak

This community service activity aims to map and optimize the income and expenditure cycle in Flota Food MSMEs through the modeling of Data Flow Diagram (DFD) as a medium to assist accounting information systems. Flota Food is a beverage and snack business established in 2023 with a center in Clove Gardens and a branch at the Faculty of Economics and Business, Pattimura University. Assistance is carried out through interviews, observations, and documentation of business processes that are running. The results of the assistance show that financial recording is still done manually using Excel, with variations in payment methods between the center and branches. The problems faced include the risk of input errors, stock recording that has not been integrated, and the absence of transaction evidence for customers. Through DFD modeling at the context level and level 0, the service team can provide recommendations in the form of the application of accounting software, digital inventory systems, and methods of calculating cost of production (COGS). It is hoped that this recommendation can help Flota Food in improving recording accuracy, operational efficiency, and business decision-making.