ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN “KIOS AINA JAFAR” (ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS ON REVENUE CYCLES “KIOS AINA JAFAR”)

Abstrak

The implementation of an effective Accounting Information System (AIS) plays a crucial role in supporting smooth business operations and improving the accuracy of the resulting financial information, particularly in small businesses that are generally managed with simple systems. This research and data collection were conducted with the aim of analyzing the current system and designing a more structured revenue cycle system at Kios Aina Jafar. This small business, located on Jalan Baru Passo, sells various daily necessities and snacks. The method used in this research includes system analysis and design using a Data Flow Diagram (DFD) modeling approach, specifically Diagram 0, to depict the flow of activities in detail. This flow covers all key processes, from receiving customer orders and recording sales transactions to managing accounts receivable data, and finally processing cash receipts. The results indicate that implementing a structured revenue cycle system can improve data processing efficiency, minimize the risk of recording errors, and support the preparation of more accurate and timely financial reporting. Based on the analysis results, it can be concluded that the implementation of an appropriate accounting information system contributes significantly to strengthening internal control, as well as realizing more orderly, transparent, and accountable business operations.