ANALISIS SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENDAPATAN DAN PENGELUARAN PADA TOKO DUA BERLIAN AMBON MENGGUNAKAN DFD

Abstrak

With the rapid development of information technology in today's digital world, Therefore, this study analyzes the accounting information system to achieve Micro, Small, and Medium Enterprises (MSMEs) how to organize their operations so that they can run more efficiently. This study was conducted at the Dua Berlian Ambon Store, which sells goods and household appliances. The purpose of this study was to analyze the accounting information that occurs at the Dua Berlian Store, especially in the revenue cycle and expenditure cycle. Data collection was carried out directly to the store through observation and interviews with the store owner along with documentation. This store was established in 2003, then the data obtained can be described in the form of a Flow Chart Diagram (DFD). The results of this analysis show that the revenue cycle and expenditure cycle are divided through context level DFD and level 0 DFD. In this analysis process, several obstacles were found, namely the financial recording process is still carried out in a simple way so that the calculation of the cost of goods sold has not been carried out. This analysis is directed at the physical flow of goods and information from receiving orders, checking stock, shipping goods, to receiving money from customers, as well as ordering goods to suppliers, receiving goods and payments. This service is present to provide contributions in the form of information that can help MSMEs in identifying system weaknesses and can provide solutions to improve efficiency, accuracy, and financial accountability of MSMEs.