Pengembangan sistem informasi akuntansi dalam pengelolaan usaha jasa laundry di Kota Sawahlunto

Zamba, Nabila (2026) Pengembangan sistem informasi akuntansi dalam pengelolaan usaha jasa laundry di Kota Sawahlunto. Sarjana thesis, Universitas Islam Negeri Sunan Gunung Djati Bandung.

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Abstract

INDONESIA: Perkembangan usaha mikro, kecil, dan menengah (UMKM) di Indonesia mendorong pelaku usaha untuk mampu mengelola usaha secara lebih efektif dan terstruktur, terutama dalam bidang pengelolaan keuangan. Namun, masih banyak UMKM yang belum menerapkan sistem informasi akuntansi secara optimal, termasuk pada usaha jasa laundry. Permasalahan yang sering ditemukan meliputi pencatatan transaksi yang masih dilakukan secara sederhana, belum adanya pemisahan antara keuangan pribadi dan usaha, serta belum tersusunnya laporan keuangan secara sistematis. Kondisi tersebut juga dialami oleh My Bill Laundry yang berlokasi di Kota Sawahlunto. Apabila kondisi ini terus berlangsung, maka dapat memengaruhi efektivitas pengelolaan usaha serta menghambat pengambilan keputusan bisnis yang tepat. Pelaksanaan proyek bisnis ini bertujuan untuk mengembangkan sistem informasi akuntansi dalam pengelolaan usaha jasa laundry pada My Bill Laundry agar proses pencatatan transaksi, pengelolaan keuangan, dan penyusunan laporan keuangan menjadi lebih efektif, tertib, dan terstruktur. Metode yang digunakan dalam pelaksanaan proyek bisnis ini meliputi observasi langsung, wawancara, analisis kebutuhan usaha, perancangan sistem pencatatan keuangan sederhana, implementasi sistem informasi akuntansi, pendampingan, serta evaluasi hasil penerapan sistem. Penyusunan laporan keuangan mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dengan metode pencatatan berbasis kas . Hasil pelaksanaan proyek bisnis menunjukkan bahwa penerapan sistem informasi akuntansi memberikan dampak positif terhadap pengelolaan usaha My Bill Laundry. Pemilik usaha mulai melakukan pencatatan transaksi secara rutin, mampu memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan sederhana berupa laporan laba rugi, laporan arus kas, laporan perubahan modal, laporan posisi keuangan, dan catatan atas laporan keuangan (CALK). Selain itu, penerapan sistem ini membantu meningkatkan efisiensi operasional serta mempermudah pemilik usaha dalam memantau kondisi keuangan usaha. Berdasarkan hasil pelaksanaan proyek bisnis tersebut, dapat disimpulkan bahwa pengembangan sistem informasi akuntansi mampu membantu UMKM jasa laundry dalam meningkatkan kualitas pengelolaan keuangan, transparansi informasi keuangan, serta mendukung keberlangsungan usaha secara lebih baik dan terstruktur. ENGLISH: The development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has encouraged business owners to manage their operations more effectively and systematically, particularly in the area of financial management. However, many MSMEs have not yet implemented accounting information systems optimally, including businesses in the laundry service sector. Common problems include simple and inconsistent transaction recording, the absence of a clear separation between personal and business finances, and the lack of systematic financial reporting. These issues are also experienced by My Bill Laundry, a laundry service business located in Sawahlunto City. If these conditions persist, they may reduce the effectiveness of business management and hinder sound business decision-making. This business project aimed to develop an accounting information system for My Bill Laundry to improve the processes of transaction recording, financial management, and financial reporting, making them more effective, organized, and systematic. The methods employed in this business project included direct observation, interviews, business needs analysis, the design of a simple financial recording system, implementation of the accounting information system, mentoring, and evaluation of the system's implementation. The preparation of financial statements was based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using the cash basis accounting method. The results of the business project indicate that the implementation of the accounting information system had a positive impact on the financial management of My Bill Laundry. The business owner began recording transactions regularly, successfully separated personal and business finances, and prepared simple financial statements, including the income statement, cash flow statement, statement of changes in equity, statement of financial position, and notes to the financial statements. Furthermore, the implementation of the system improved operational efficiency and enabled the owner to monitor the financial condition of the business more effectively. Based on the results of this business project, it can be concluded that the development of an accounting information system can assist MSMEs in the laundry service sector in improving the quality of financial management, enhancing financial information transparency, and supporting business sustainability in a more effective and structured manner.

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