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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Elektronika dan Teknik Informatika Terapan Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Wilfah Busri Wahyu
Akademi Keuangan Dan Perbankan Padang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Implementasi Sistem Informasi Akuntansi dalam Meningkatkan Akuntanbilitas Laporan Keuangan pada UMKM Kerupuk Azizah Kota Padang Wilfah Busri Wahyu; Hayu Yolanda Utami; Teguh Hidayat; Zulkifli
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2621

Abstract

This community service program aimed to implement an Accounting Information System (AIS) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kerupuk Azizah MSME in Padang City to improve financial reporting accountability. The program employed observation, needs assessment, training, implementation assistance, and evaluation through discussions and post-tests. The results showed improved participants’ competence in preparing SAK EMKM-compliant financial statements, calculating production costs, managing inventory, and utilizing financial information for decision-making. The program outputs included a Microsoft Excel-based bookkeeping system, SAK EMKM-compliant financial reporting templates, and a user guide to support sustainable implementation. Evaluation results indicated an 85% level of participant understanding, demonstrating that the AIS effectively enhanced financial reporting accountability and strengthened the professionalism of MSME financial management.
Design of a Web-Based Accounting Information System to Improve Transparency and Accountability Teguh Hidayat; Muhammad Rivandi; Muhammad Abulwafa; Wilfah Busri Wahyu
Jurnal Elektronika dan Teknik Informatika Terapan ( JENTIK ) Vol. 4 No. 3 (2026): September: Jurnal Elektronika dan Teknik Informatika Terapan ( JENTIK )
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jentik.v4i3.1512

Abstract

Schools have a responsibility to manage their finances in accordance with applicable financial management principles, such as transparency, accountability, fairness, and efficiency. At Sutera State High School No. 2, financial management involves various funding sources allocated to a number of budget items, thus requiring an integrated and structured management system. To support cash flow control and the provision of accurate and timely financial information, an information system is needed that can generate financial reports in real time and be accessed by authorized decision-makers. This study aims to design a web-based accounting information system that can support the school’s budget management and implementation processes. The method used was the research and development (R&D) approach, employing the waterfall system development model. After the system design and testing phases were completed, the researchers collaborated with school officials to provide training and guidance on using the system. The research results show that the web-based financial information system developed simplifies cash flow management for financial staff and allows the principal to access financial reports directly. Thus, the designed system supports the realization of more transparent, effective, and accountable financial management at Sutera State High School No. 2. In addition to making it easier to prepare financial reports, this system also helps minimize data entry errors and speeds up the process of presenting financial information. It is hoped that this web-based accounting information system will serve as a solution to support more modern, efficient, and sustainable school financial management.
Penyusunan Laporan Keuangan berdasarkan SAK EMKM pada NK Laundry di Kubang Putiah Bukittinggi Khairani, Sabila; Isriani, Rahmi; Wahyu, Wilfah Busri
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11837

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in microenterprises continues to face challenges because some business owners have not systematically maintained accounting records or prepared financial statements in accordance with the standards. Studies on the preparation of SAK EMKM-based financial statements for laundry service businesses, particularly NK Laundry in Kubang Putiah, Bukittinggi, also remain limited. This study aims to analyze the financial recording system implemented by NK Laundry, prepare financial statements based on SAK EMKM, and identify barriers to its implementation. The study employed a qualitative approach with a case study design. The research informant was the owner of NK Laundry, who was purposively selected. Data were collected through observations, interviews, and documentation and subsequently analyzed using a descriptive qualitative method through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that NK Laundry’s financial records were still maintained through simple and manual procedures and therefore had not produced complete financial statements. Based on data processing for the July–December 2025 period, the financial statements prepared in accordance with SAK EMKM comprised an income statement, a statement of financial position, and notes to the financial statements. During this period, NK Laundry generated operating revenue of Rp191,282,000, incurred operating expenses of Rp64,640,208, and earned a net profit of Rp126,641,792. Barriers to implementing SAK EMKM included limited time, insufficient accounting knowledge, the absence of training or dissemination activities, and the lack of established practices for maintaining detailed and regular financial records. This study concludes that preparing financial statements based on SAK EMKM can provide NK Laundry with more systematic and comprehensive financial information. These findings provide a practical example of SAK EMKM implementation in a laundry service business and underscore the importance of improving accounting literacy, providing assistance, and establishing consistent financial recording practices among microenterprise owners.
Co-Authors HAYU YOLANDA UTAMI Hidayat, Teguh Isriani, Rahmi Khairani, Sabila Muhammad Abulwafa Rivandi, Muhammad Zulkifli