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All Journal JUSTIAN - Jurnal Sistem Informasi Akuntansi Journal of Digital Literacy and Volunteering
Marhakim Marhakim
Universitas Bani Saleh
Computer Science & IT Decision Sciences, Operations Research & Management Other

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Analisis Penerapan Sistem Informasi Akuntansi pada UMKM Berbasis SAK EMKM dalam Mendukung Efektivitas dan Efisiensi Operasional Rina Fitriani Fitriani; Aswin Dewanto Hadisumarto; Satria Satria; Ishak Husin; Marhakim Marhakim
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12622

Abstract

Digital transformation has shifted MSME operations toward online platforms, yet the integration of these activities into formal accounting systems remains a critical challenge. This study investigates the implementation of Accounting Information Systems (AIS) based on SAK EMKM standards within digital-based MSMEs to evaluate its impact on operational efficiency. Using a mixed-methods approach with a descriptive quantitative focus, data were gathered from 89 MSME owners under BPSDMP Kominfo Bandung through triangulation techniques, including surveys and interviews. The findings reveal that while over 95% of participants successfully utilize digital tools for marketing and payments, most have not integrated these transaction data into structured financial records. Current AIS implementation is predominantly limited to the operational phase rather than the accounting phase, resulting in financial reports that lack compliance with SAK EMKM. The study concludes that bridging the gap between digital adoption and standardized accounting is essential for enhancing business accountability. These results imply that MSMEs require specialized integration models to convert digital transaction data into reliable financial information for strategic decision-making in the competitive digital economy
Perancangan Sistem Kas Kecil Dengan Framework Codeigniter di STMIK Bani Saleh Rina Fitriani; Dewi Prihantini; Adhitya Ilham Ramdhani; Marhakim Marhakim; Satria Satria
Journal of Digital Literacy and Volunteering Vol. 4 No. 1 (2026): January
Publisher : Puslitbang Akademi Relawan TIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57119/litdig.v4i1.155

Abstract

Petty cash reporting is still done manually using Microsoft Excel. Problems often occur such as late payments, errors in calculations, physical documents causing difficulties in data retrieval and potentially resulting in lost and damaged documents. The purpose of this research is to design a Petty Cash System to provide fast, timely and accountable financial reports. The research method is Research & Development (R&D) and the establishment of the Petty Cash Imprest Fund System. This system is made web-based and uses the Codeigniter framework. The results of the study show that the petty cash information system is useful in managing petty cash more effectively, accurately, safely, and efficiently in the financial administration process, as well as minimizing the potential for errors and data loss in petty cash reporting.
Co-Authors Adhitya Ilham Ramdhani Aswin Dewanto Hadisumarto Dewi Prihantini Ishak Husin Rina Fitriani - Rina Fitriani Fitriani Satria