Jurnal Sistem Informasi, Akuntansi dan Manajemen

Perancangan Aplikasi Pertokoan Berbasis Desktop Pada Toko AD Jaya

Nailadea Maulana — 2026-01-30

This study aims to design a desktop-based store information system for Toko AD Jaya, which operates in the wholesale distribution of snacks and beverages. Currently, the transaction recording process is carried out manually, which is prone to errors, slows data retrieval, and complicates report preparation. This research uses a mixed-methods approach with a qualitative-dominant design, including observation, needs analysis, and system design. Quantitative data were obtained through an initial usability assessment of the system design using the System Usability Scale (SUS) instrument. By focusing on the analysis and design stages of the System Development Life Cycle and the Waterfall model, the study produces a conceptual design and system blueprint for data and transaction management. This design is expected to serve as a foundation for further application development and improve the operational effectiveness of Toko AD Jaya. Furthermore, the findings provide an initial overview of system requirements, more structured workflows, and the potential for increased accuracy and speed in business processes through digitalization.

Pengaruh Investasi dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi di Provinsi Jambi

Suherman — 2026-01-30

This study aims to examine the role of Investment in economic development, which must be considered by various government and private parties when allocating capital or regional spending. In this study, we use investment and labor data on economic growth in Jambi Province from 2014 to 2023. The results of this study indicate that, in the t-test, the significance value of Investment partially influences economic growth. While labor shows partial influence, it does not have a significant influence on economic growth, as indicated by the hypothesis test, with a p-value of 0.040. The results of the test show that the simultaneous investment variables (X1) and labor (X2) have a significant effect on the economic growth variable (Y). Investment (X1) and labor (X2) account for 96% of the effect on economic growth (Y).

Penerapan Aplikasi Keuangan Berbasis Android SIAPIK Pada Penyajian Laporan Keuangan Anugrah Markisa

Windi Wardana — 2026-01-30

The purpose of this study is to examine the presentation of Anugrah Markisa's financial statements using the SIAPIK application, an Android-based financial application. The research subjects were the owners of Anugrah Markisa's MSMEs, who aimed to observe Anugrah Markisa's financial transaction records for 30 days. Data collection methods included documentation, observation, and interviews. Qualitative descriptive techniques were used in data analysis. Data collection, data presentation, and conclusion drawing are components of the observation technique. The data used included MSME overviews and related documents. The results of the study indicate that Anugrah Markisa's MSMEs have been greatly assisted and supported in preparing automated and more accurate financial statements since they implemented the SIAPIK application. The outputs from Anugrah Markisa's financial reporting capabilities include income statements, balance sheets, and cash flow statements. Simple bookkeeping in accordance with SAK-EMKM is also part of Anugrah Markisa's MSME capabilities.

Analisis Efektivitas Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produsi Pada Toko Bahagia Aluminium di Maros

Zhalsabila Islamyah Mirza — 2026-01-30

This study aims to analyse the effectiveness of the Activity-Based Costing (ABC) method in determining the cost of goods manufactured at the Happy Aluminium Store in Maros. The data analysis used is Descriptive Quantitative. Data collection was conducted through interviews, documentation, and literature reviews. The ABC method was chosen because it is able to allocate overhead costs more accurately based on the activities that cause costs, in contrast to traditional methods that tend to only use one charging base. The results of this study indicate that the Activity Based Costing (ABC) method produces a lower and more realistic cost of goods manufactured compared to the traditional method. The cost of goods manufactured for display products based on the ABC method is Rp15,485,872, while the traditional method produces Rp15,492,513, with a difference of Rp6,641. This indicates that the traditional method tends to experience overcosting.

Penerapan Good Governance Dalam Pengelolaan Dana Desa di Desa Tukamasea Kecamatan Bantimurung Kabupaten Maros

Amelia Callista Putri Iskhas — 2026-01-30

This study aims to analyze the implementation of good governance in the management of village funds in Tukamasea Village, Bantimurung District, Maros Regency. The research variable is the Implementation of Good Governance in Village Fund Management as (X1) by analyzing accountability, transparency, and participation in the management of village funds in Tukamasea Village based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The subjects of this study were all village officials involved in the management of village funds. The data collection techniques used were interviews and documentation. The data analysis used Qualitative Descriptive Analysis. The results of this study indicate that Tukamasea Village has implemented the principles of Good Governance in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, especially on the principles of Transparency and Participation. However, Tukamasea Village has not implemented the principle of accountability 100%. This is because there is no documentary evidence that the village has reported to the Sub-district Head and the Regent of Maros.

Evaluasi Akuntansi Murabahah Berdasarkan PSAK 102 Pada KSPPS BMT Yayasan Baitul Maal Anabanua Kab. Wajo

Sri Fitriani — 2026-01-30

This study aims to evaluate the implementation of murabahah accounting based on PSAK 102/402, which includes the following main aspects: Recognition and measurement, presentation, and disclosure. The subject of this study was KSPPS BMT Yayasan Baitul Maal Anabanua, Wajo Regency, while the focus of the study was murabahah financing and financial statements. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The technique in this study began with observing data collection including a general description of the company and related documents, presenting data, and drawing conclusions. The results showed that the implementation of murabahah accounting at BMT Yayasan Baitul Maal Anabanua, Wajo Regency was in accordance with PSAK 102/402 in the aspects of measurement and presentation. However, in the recognition aspect, it was not fully in accordance because there was no evidence of delivery of goods as a condition for recognizing murabahah receivables.

Perancangan Aplikasi Pertokoan Berbasis Desktop di Pets Shop Store

Riza Qurrota Ayun riza — 2026-01-30

The rapid development of information technology has provided many conveniences in various fields, including trade and services. Pets Shop Store is an MSME engaged in the sale of various types of pet food and pet supplies, located on Jalan Sumber Kedawung, Leces, Probolinggo Regency. Pets Shop Store still records sales, purchases, and inventory manually, which often causes recording errors, report delays, and difficulties in data retrieval. This study aims to design a desktop-based retail application to support transaction management and inventory control. The system development method used is the System Development Life Cycle (SDLC) Waterfall model, which includes analysis, design, implementation, testing, and maintenance stages. The application was developed using Microsoft Visual FoxPro 9.0. The results of this study indicate that the designed retail application is able to improve transaction efficiency, enhance data recording accuracy, and facilitate the preparation of sales, purchase, and financial reports.

Rancangan Aplikasi Sistem Informasi Administrasi SPP TK Ikhsan Kamil Berbasis Desktop

Feni Kristanti — 2026-01-31

This study aims to design a desktop-based tuition fee (SPP) administration information system for TK Ikhsan Kamil in Desa Tigasan, which still uses manual recording and is prone to errors, data loss, and delays in preparing financial reports. The development method used is the System Development Life Cycle (SDLC) with the Waterfall model, focusing on the stages of analysis, design, and testing without full implementation. This research also employs a mixed-method approach, combining qualitative methods through observation and interviews, and quantitative methods through the System Usability Scale (SUS) questionnaire to measure the usability level of the system design. The results of the study include business process analysis, use case design, activity diagrams, class diagrams, and interface designs covering student data management, teacher data management, tuition payment processing, payroll, and reporting. The designed system is expected to improve efficiency, accuracy, and transparency in administration management

Perancangan Sistem Informasi Keuangan Berbasis Web Pada Toko Sumber Hidayah

Rizqi Hidayah — 2026-01-30

This study aims to assist Toko Sumber Hidayah in managing transactions through a web-based information system. Previously, the store relied on manual bookkeeping, which often caused calculation errors, data loss, reporting delays, and difficulties for the owner in monitoring financial conditions in real time. This research uses the System Development Life Cycle (SDLC) method with a waterfall model approach. The stages include observation, needs analysis, system design using UML, implementation using PHP and CodeIgniter, testing with Blackbox Testing, and system deployment. Data collection was carried out through direct observation at Toko Sumber Hidayah, interviews with the store owner, and literature review. The results show that the developed system improves the accuracy of financial recording, simplifies inventory monitoring, accelerates the preparation of income statements, and assists in controlling customer receivables. Blackbox Testing results indicate that all features function as expected.

Perancangan Sistem Informasi Pelunasan Biaya Pendidikan Berbasis Web di TK Tunas Bangsa

Imelda Sella Putri R Putri R — 2026-01-30

This study aims to design a web-based Education Fee Payment Information System at Tunas Bangsa Kindergarten. Payment processes such as tuition fees, uniforms, activities, and stationery are still recorded manually, causing problems such as lost data, recording errors, and late reporting. A web-based information system is needed to simplify payment management and improve data accuracy. The study used a descriptive qualitative approach with observation, structured interviews, and documentation techniques. Data analysis used the Miles and Huberman model, while system development followed the waterfall model, starting from needs analysis to testing. The results showed that the designed system was able to accelerate the recording process, reduce input errors, and facilitate payment monitoring and the creation of integrated financial reports. The developed web-based information system successfully minimized errors, accelerated reporting, and increased the effectiveness of financial administration.

Perancangan Sistem Informasi Penjualan dan Pembelian Barang Berbasis Web Pada Mebel Balap Taufik

fuadil hasan — 2026-01-30

This study aims to design a web-based Sales and Purchase Information System at Mebel Balap Taufik to improve the effectiveness of transaction recording. Currently, the process of recording is still done manually using a note book, resulting in frequent recording errors, data duplication, late reports, and difficulties for business owners in monitoring cash flow in real-time. To overcome these problems, a web-based information system was developed using the PHP programming language, the CodeIgniter framework, and a MySQL database. The research method uses the SDLC Waterfall model approach, including observation, interviews, needs analysis, system design with UML, implementation, and testing using Blackbox Testing. Research data were collected through direct observation at Mebel Balap Taufik, interviews with business owners. The results of the study indicate that the designed system is able to automate the recording of sales transactions, purchases, stock management, and report preparation. The system helps owners minimize manual recording errors, speed up the reporting process, and improve operational efficiency. Testing using Blackbox Testing shows that all features run according to user needs.

Perancangan Aplikasi Pemesanan Berbasis Web Pada Café “Bullax Saung” Jember

Mike Wahyuningtyas — 2026-01-31

This research was conducted to design a web-based ordering system at Bullax Saung Café as a solution to various problems that arise in the manual ordering process, such as recording errors, late order delivery, and difficulty in recapitulating transactions. The research used a Waterfall approach with stages of observation, interviews, literature studies, needs analysis, and system design. System modeling was carried out using Unified Modeling Language (UML) including use case diagrams, activity diagrams, and database design using Entity Relationship Diagrams (ERD). The interface design was made based on the User Centered Design approach for ease of use. The findings indicate that the manual system has a high error rate and an inefficient workflow, so the digital system is more capable of supporting café operations. The resulting system design can be a solution to the operational problems of Bullax Saung Café and is able to increase the effectiveness of the ordering process.

Analisis Penerapan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil, dan Menengah (SAK-EMKM) Pada Usaha Kecil Namira Bakery di Kabupaten Enrekang

Nur Fadillah — 2026-01-31

This study aims to analyze the implementation of financial reporting at the small business Namira Bakery in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities. The research method used is descriptive qualitative, employing an analytical approach to data collected in both written and oral forms. The focus of the study is to assess the extent to which Namira Bakery’s financial reports comply with the requirements of SAK EMKM. Data collection techniques include interviews, documentation, and observations related to the financial records of Namira Bakery. The research results indicate that the financial statements of the small enterprise Namira Bakery do not yet fully comply with the provisions of SAK EMKM. The business still uses a simple bookkeeping system that only documents cash inflows and outflows, without generating any formal financial statements. Namira Bakery has not prepared the three main financial reports required by SAK EMKM, namely the income statement, the statement of financial position (balance sheet), and the notes to the financial statements.

Perancangan Sistem Informasi Akuntansi Kasir dan Laporan Keuangan Berbasis Web pada Warung Makan

Muhammad Rizki — 2026-01-31

This study aims to design a web-based cashier accounting and financial reporting information system at the Nasi Goreng Ngejoss Food Stall, which still uses manual recording. This study uses the SDLC waterfall model with stages of analysis, design, implementation, testing, and maintenance. Data were obtained through observation, interviews, and literature review. The system was designed using UML and implemented with PHP, CodeIgniter, and MySQL. The results show that the system is capable of automatically processing sales transactions, generating sales receipts, managing menu data, and displaying daily, monthly, and profit and loss reports in real time. The system implementation has been proven to improve the operational efficiency of the stall, reduce recording errors, and make it easier for the owner to monitor financial conditions.

Review Literatur Implementasi Material Flow Cost Accounting dalam Peningkatan Efisiensi Sumber Daya dan Pengendalian Biaya Lingkungan

Nola Rahma Diny — 2026-01-31

This study aims to explore the application of Material Flow Cost Accounting (MFCA) as an environmental accounting approach to improve resource efficiency and control environmental costs. The analysis was conducted using a Systematic Literature Review (SLR) method based on 30 scientific articles published between 2020 and 2025, collected from both national dan international databases. The results show that MFCA assists organizations in identifying material waste, reducing hidden costs, and improving the efficiency of raw material and energy use by approximately 35%. Furthermore, the adoption of MFCA supports sustainability reporting in line with ISO 14051 and ISO 14053 standards and contributes to achieving the Sustainable Development Goals (SDGs) while enhancing corporate value. Although its implementation in developing countries such as Indonesia still encounters several technical and policy barriers. MFCA has proven effective as a strategic environmental accounting tool that aligns economic efficiency with environmental sustainability.