Analisis Sistem Informasi Akuntansi atas Siklus Transaksi Pendapatan dan Pengeluaran UMKM Roti BOSS

MATEI, AWANG NIKOLAS (2022) Analisis Sistem Informasi Akuntansi atas Siklus Transaksi Pendapatan dan Pengeluaran UMKM Roti BOSS. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Karya tulis berikut dibuat dengan tujuan untuk mengetahui dan menganalisispenerapan Sistem Informasi Akuntansi (SIA) terkait siklus transaksi pendapatan dan pengeluaran di UMKM Roti BOSS. Analisis dalam karya tulis ini dilakukan dengan membandingkan antara penerapan di dalam buku teks SIA serta materi yang telah dipelajari selama perkuliahan dengan praktik secara langsung yang ada di lapangan. Metode penelitian yang digunakan meliputi metode studi kepustakaan, observasi, dan wawancara. Kesimpulan dari hasil penelitian karya tulis ini yaitu penerapan Sistem Informasi Akuntansi dalam UMKM Roti BOSS sudah cukup efektif dalam membantu pekerjaan harian mulai dari produksi hingga pemasaran produk. Namun masih terdapat banyak bagian dalam buku teks SIA yang belum diterapkan oleh UMKM Roti BOSS meskipun hal tersebut tidak memiliki pegaruh yang signifikan bagi UMKM./The following paper is made with the aim of knowing and analyzing the application of the Accounting Information System (AIS) related to the revenue and expense transaction cycle at MSMEs Roti BOSS. The analysis in this paper is carried out by comparing the application in the AIS textbook and the material that has been learned during lectures with direct practice in the field. The research methods used include literature study, observation, and interview methods. The conclusion from the research results of this paper is that the application of accounting information systems in MSMEs Roti BOSS is quite effective in helping daily work from production to product marketing. However, there are still many parts in the AIS textbook that have not been implemented by Roti BOSS even though this does not have a significant impact on MSMEs.

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