Rancang Bangun Sistem Informasi Laporan Laba Rugi pada Usaha Mikro Kecil Menengah

I Made Suarta, Putu Inten Citrawati Purna, I G. A. Astri Pramitari

Abstract


Abstract

The research objective is to develop an accounting information system to produce an income statement that meets EMKM's financial accounting standards. Data for the development of information systems were obtained from interviews with company managers. The trial data uses evidence of financial transactions in 2019. This study uses the rapid application development (RAD) method, consisting of the following stages: (1) planning, (2) analysis, (3) design, and (4) system implementation. User interface testing was carried out using the black box testing method. The system output test is done by running the function on the report menu to see the suitability of the program commands against the expected results. A review of PT ASM's income statement found discrepancies in the recognition and measurement of the company's income and expense accounts. Corrections are made on the recognition and measurement of these accounts so as to produce an income statement that is in accordance with SAK EMKM. This information system has complied with the SAK EMKM requirements, so that the resulting income statement is accurate and reliable..

Keywords: Accounting information systems; Relational database; Income statements; Micro, small and medium enterprises (MSMEs).

 

Abstrak

Tujuan penelitian ini adalah untuk mengembangkan system informasi akuntansi untuk menghasilkan laporan laba rugi yang memenuhi standar akuntansi keuangan EMKM. Data untuk pengembangan sistem informasi didapat dari hasil wawancara dengan manajer perusahaan. Data uji coba menggunakan bukti-bukti transaksi keuangan tahun 2019. Penelitian ini menggunakan metode rapid application development (RAD), terdiri atas tahapan: (1) perencanaan, (2) analisis, (3) perancangan, dan (4) implementasi sistem. Uji coba user interface dilakukan dengan metode black box testing. Uji coba output sistem dilakukan dengan menjalankan fungsi pada menu report untuk melihat kesesuaian perintah program terhadap hasil yang diharapkan. Kajian pendahuluan atas laporan laba rugi PT ASM ditemukan adanya ketidaksesuaian dalam pengakuan dan pengukuran atas akun-akun pendapatan dan beban perusahaan. Koreksi dilakukan atas pengakuan dan pengukuran pada akun-akun tersebut serta diimplementasikan dalam sebuah sistem informasi sehingga menghasilkan laporan laba rugi yang sesuai dengan SAK EMKM. Sistem informasi ini telah memenuhi ketentuan SAK EMKM, sehingga laporan laba rugi yang dihasilkan menjadi akurat dan dapat dipercaya.

Katakunci: Sistem informasi akuntansi; Basisdata relasional; Laporan laba rugi; Usaha mikro kecil dan menengah.


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DOI: http://dx.doi.org/10.33603/jka.v5i1.4567

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