SIKLUS PENGELUARAN PADA CAFE LOKARAMA ANALISIS MENGGUNAKAN DATA FLOW DIAGRAM (DFD)

Abstrak

This Community Service Program (PKM) was conducted at Cafe Lokarama with a focus on analyzing the expenditure cycle in operational activities. The expenditure cycle was chosen as the topic of analysis because it’s directly related to the purchase ofraw materials, payments to suppliers, and transaction recording. The method used in this activity was a descriptive qualitativemethod, with data collection techniques including direct observation and interviews with parties involved in operational activities. The data obtained from the interviews were then applied in the form of Data Flow Diagram (DFD). The result of the activity showed that the system used by this MSMEs has been quiet helpful in supporting their operational activities. However, there are still weakness, namely the lack of segregation of duties among employees.