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All Journal Accounting Research Unit (ARU JOURNAL) ARTOKULO: Journal of Accounting, Economic and Management
Badrul Tamam
Institut Teknologi dan Sains Mandala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementation of the Financial Reporting System on Grand Megane Optik Gabriella Kristalinawati; Badrul Tamam; Suhartatik; Siti Nur Farida; Nurulita Anggraeni; Siska Wulandari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

This article discusses the analysis of the financial reporting system at the Grand Megane Optik company in Jember Regency. The purpose of this article is to explore the financial reporting system used in financial management at the Jember branch of the Grand Megane Optik company. The research method used in this article is a qualitative descriptive method with data collection through interviews, observation and document analysis. The research results show that in the financial reports of the Jember branch of the Grand Megane Optik company, this company uses the Excel application and the Point of Sales (POS) application to produce monthly financial reports which will then be sent to the head office in Surabaya. In conclusion, this article shows that the Jember branch of the Grand Megane Optik company is considering using more modern and computerized software for their business management by using POS applications to improve efficiency and business management. Thus, companies can improve their business performance and gain greater profits in the future
Penerapan Cloud Dalam Sistem Informasi Akuntansi di K-Mart Resto dan Café Pakusari Badrul Tamam; Diana Dwi Astuti; Ihrom Caesar Ananta Putra
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp48-57

Abstract

Penelitian ini bertujuan untuk menguji bagaimana K-Mart Resto dan Cafe di Kecamatan Pakusari, Kabupaten Jember, menerapkan sistem informasi akuntansi berbasis cloud. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif, melalui dokumentasi, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Premium Retail SID memberikan kemudahan dalam operasional, efisiensi waktu, dan akurasi data secara real-time. Sistem ini secara otomatis mencatat transaksi, menurunkan tingkat kesalahan, serta mempercepat proses kerja dan pelaporan keuangan seperti laporan laba rugi dan arus kas. Sistem juga membantu pengambilan keputusan dan manajemen inventaris. Meskipun terdapat risiko seperti human error, gangguan listrik, dan koneksi internet tidak stabil, risiko tersebut tergolong teknis dan tidak berdampak besar terhadap kinerja. Temuan ini menunjukkan bahwa sistem akuntansi berbasis cloud layak diadopsi oleh UMKM sebagai sarana peningkatan efisiensi, keakuratan informasi, dan keunggulan bersaing di era digital.
Co-Authors Diana Dwi Astuti Gabriella Kristalinawati Nurulita Anggraeni Putra, Ihrom Caesar Ananta Siska Wulandari Siti Nur Farida Suhartatik