IMPLEMENTASI SISTEM INFORMASI AKUNTANSI TERHADAP SIKLUS PENGELUARAN UMKM KEDAI DARWIS

Abstrak

Accounting Information Systems play a crucial role in supporting smooth business operations, particularly in cash disbursement activities. This study aims to design an Accounting Information System (AIS) for the expenditure cycle at Kedai Darwis, a micro-enterprise in the trading sector that currently uses conventional recording methods. The main problems identified include the lack of document validation upon receipt of goods and the unintegrated recording of cash outflows, which often lead to stock discrepancies and irregular bill payment schedules. The community service method used is a qualitative descriptive approach through observation, in-depth interviews with the business owner, and analysis of daily transaction documents. The design approach involves mapping the current business processes and then developing them into a systematic model in the form of a Data Flow Diagram (DFD) and an expenditure cycle flowchart. The results of this system design include standardized operational procedures, from identifying stock requirements, ordering from suppliers, verifying goods receipt reports, authorizing cash disbursements. The implementation of this AIS model is expected to improve financial transparency, minimize the risk of fraud and human error, and facilitate strategic decision-making for owners regarding inventory management and cash liquidity. With a structured system, Kedai Darwis can achieve greater operational efficiency to support future business sustainability.