Analysis of the Implementation of the Accounting Information System Cycle at Bandeng Sultan UMKM in Makassar

Abstract

This study aims to analyze the implementation of the accounting information system cycle at Bandeng Sultan MSMEs in Makassar. The cycles examined include the revenue, expenditure, production, human resource management and payroll cycles, as well as the general ledger and reporting processes. The research method employed is descriptive qualitative, with data collected through observation, interviews, and documentation. The findings indicate that Bandeng Sultan has adopted a smart cashier system for recording revenue, while expense recording and financial reporting are still performed manually. The production process follows a step-by-step method with stringent quality control of raw materials. Hourly-based payroll is recorded manually using Excel. Financial reporting does not fully comply with the SAK EMKM standards. It is recommended to enhance the accounting information system, adopt modern reporting applications, and improve the accounting literacy of MSME actors. This study offers practical insights for similar MSMEs to enhance the effectiveness of financial management.