Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing

Perancangan dan Pembangunan Website Manajemen Kas pada BUMDes Megamendung Jaya

Faldi Azwar (Universitas Negeri Jakarta)
Choirul Anwar (Universitas Negeri Jakarta)
Ayatulloh Michael Musyaffi (Universitas Negeri Jakarta)



Article Info

Publish Date
03 Aug 2026

Abstract

This study aims to design and develop a web-based cash management system for BUMDes Megamendung Jaya, a village-owned enterprise in Bogor Regency, West Java, that manages five business units: a health clinic, a coffee house, a tourism division, camping-equipment rental, and an internet service unit. The problem addressed is that cash recording is still performed manually and separately across units, causing input errors, delayed reporting, and limited public access to performance information. This study applies a Research and Development (R&D) method using the System Development Life Cycle (SDLC) with a Waterfall model, covering requirements analysis, system design, implementation, testing, and evaluation. Data were collected through observation, interviews with the BUMDes director, and documentation of existing cash-recording formats. The system was built with PHP (Laravel), Bootstrap, and MySQL, and produces cash receipt and disbursement records, automatically generated cash reports referring to the Financial Accounting Standards for Private Entities (SAK EP), and a public performance dashboard.

Copyrights © 2026






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...