SISTEM INFORMASI AKUNTANSI SIKLUS PENGELUARAN PADA TOKO OPTIK ZALIES AMBON (Expenditure Cycle Accounting Information System at Zalies Optical Shop Ambon)

Abstrak

The efficiency of the expenditure cycle Is crucial for MSMEs to maintain financial stability and operational transparency, especially in competitive retail sectors. This study aims to analyze the Accounting Information System (AIS) of the expenditure cycle at Zalies Optical Shop, a growing Optical retail business located In Ambon with three active branches. Despite Its expansion, the business still relies heavily on centralized oral supervision, which poses risks to long-term accountability. Using a qualitative case study approach, data were gathered through direct field observations and in-depth interviews with the business owner during April 2026. The research focused on mapping the flow of goods procurement and payment authorizations. The findings indicate that while the Implemented AIS effectively supports daily business activities, there Is a significant lack of formal documentation, such as Data Flow Diagrams. These results suggest that a well-structured and documented AIS In small-scale retail is a vital foundation for business sustainability and internal control. This study concludes that the formal Integration of accounting cycles significantly enhances the reliability of financial data and provides a standardized operational framework. Furthermore, these findings serve as a strategic reference for MSME owners to minimize administrative errors, optimize cash flow management, and prepare for future digital system transformation.

Keywords: Accounting Information System, Expenditure Cycle, MSME, Optical Shop, Ambon.