JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026

Perancangan Database Sistem Informasi Akuntansi Penerimaan Kas Sumbangan Pembinaan Pendidikan (SPP) Berbasis Microsoft Access

Shelly Pursika (Politeknik LP3I)
Riri Rumaizha (Politeknik LP3I)
Tubagus Riko Rivanthio (Politeknik LP3I)
Jonathan lucky Sasmitha (Politeknik LP3I)



Article Info

Publish Date
31 Jul 2026

Abstract

This study aims to design a database for the cash receipt accounting information system at SMK IT Baitul Aziz based on Microsoft Access. The research method used is qualitative descriptive method that explains the cash receipt procedure through data collection techniques. The data used is financial data from student tuition (SPP) payments. The results show that financial recording at SMK IT Baitul Aziz is still manual using Microsoft Excel, causing problems such as unsystematic recording, data loss due to human error, damaged data due to computer viruses, and limited data managers. The database design produces tables including student data, class data, fee components, payment data, payment SPP, and registration. The conclusion is that an automated cash receipt system is needed using a Microsoft Access database to facilitate recording and recapitulation of student payment data.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...