<![CDATA[Development of an Accounting Information System (AIS) is crucial for enhancing financial management, particularly for micro and small enterprises (MSEs). This study focuses on implementation of a web-based AIS utilizing the accrual basis method at Penjahit Ruslan, a tailoring business encountering challenges in financial transparency, transaction accuracy, and real-time monitoring. The system, constructed using HTML, PHP, and MySQL, facilitates structured data storage, automated financial reporting, and improved decision-making. Through adoption of UML-based system design and rigorous testing methods, including Blackbox Testing and Performance Testing, AIS ensures high reliability and accuracy in financial recording. Findings indicate that transitioning from manual bookkeeping to a digital financial system significantly enhances efficiency, reduces errors, and strengthens financial oversight. This research contributes to broader digital transformation in financial management for small businesses, offering a scalable solution for enterprises confronting similar challenges.]]>
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