<![CDATA[MSMEs engaged in scrap collection play a role in supporting the circular economy through the collection, sorting, and resale of used materials to recycling industries. One such business, owned by Pak Iyan in Rawalumbu, Bekasi, still records purchase and sales transactions using a simple notebook, making the records prone to errors and data loss and making it difficult to determine the financial condition of the business and monitor fluctuations in scrap prices. This study aims to analyze the requirements, design, implement, test, and evaluate the implementation of a simple web-based accounting information system for Pak Iyan's business. The study employed a development research method with a case study approach and qualitative descriptive and simple quantitative descriptive analyses. Data were collected through observation, interviews, and documentation of business processes and user requirements. The system was developed using a no-code/low-code approach, with Canva as the interface, Google Forms as the data input medium, and Google Sheets as the data storage and processing medium. The developed system includes recording purchase and sales transactions, automatically calculating transaction totals, preparing a simple cash-basis profit and loss report, and monitoring historical fluctuations in scrap prices. The functional testing results show that 4 of 7 features (57%) were successfully tested directly, including sales transactions, transaction total calculations, scrap price fluctuation monitoring, and the system interface. The implementation evaluation showed an average improvement in recording time efficiency of 87.5% and positive user feedback. These results indicate that the system can help Pak Iyan record transactions in a more structured and efficient manner compared with the previous manual recording method.]]>
