Analisis Siklus Pendapatan UMKM Cafe Humble Palembang Setelah Penggunaan Platform Online

LESTARI, ELIN (2022) Analisis Siklus Pendapatan UMKM Cafe Humble Palembang Setelah Penggunaan Platform Online. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pemanfaatan teknologi modern platform online pemesanan makanan bisa dijadikan salah satu alternatif untuk meluaskan pemasaran produk pada UMKM (Usaha Kecil Mikro dan Menengah). Karya tulis ini berisi tentang perbandingan siklus pendapatan sistem informasi akuntansi sebelum maupun setelah penggunaan platform online. Karya tulis ini bertujuan untuk mengetahui implementasi sistem informasi akuntansi pada siklus pendapatan termasuk sistem pengendalian internalnya kemudian membandingkan perbedaan sebelum dan sesudah penggunaan platform online. Objek karya tulis ini adalah salah satu UMKM berbasis usaha kuliner bernama Cafe Humble Palembang. Metode yang digunakan dalam pengumpulan data antara lain metode studi kepustakaan dan metode penelitian lapangan yang terdiri dari wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara implementasi dan aktualisasi siklus pendapatan terutama sebelum dan sesudah penggunaan platform online pada objek. Perbedaan tersebut terdapat pada mekanisme pemesanan produk oleh pelanggan, entri pesanan, penagihan dan penerimaan kas, mekanisme pengiriman produk hingga sampai ke pelanggan, serta dokumen-dokumen yang diperlukan dalam aktivitas pendapatan. / The use of modern technology, online food ordering platforms, can be used as an alternative to expand product marketing for UMKM (Small Micro and Medium Enterprises). This paper contains a comparison of the income cycle of the accounting system before and after using the online platform. This paper aims to determine the implementation of an accounting information system in the revenue cycle including its internal control system and then compare the differences before and after using the online platform. The object of this paper is one of the UMKM-based culinary businesses called Cafe Humble Palembang. The methods used in data collection include library research methods and field research methods consisting of interviews, observations, and documentation. The results show that there is a difference between the implementation and actualization of the revenue cycle, especially before and after the use of the online platform on the object. These differences are found in the mechanism for ordering products by customers, order entry, billing and cash receipts, the mechanism for sending products to customers, as well as the documents required for revenue activities.

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