This study aims to design and develop a Fixed Asset Accounting Information System using the straight-line depreciation method at SDN Sudirman Ambarawa. The problem faced by the school was that the inventory and fixed asset depreciation processes were still carried out manually, resulting in recording errors, data inconsistencies, and delays in report preparation. The research method used was Research and Development (R&D) with six development stages, starting from needs analysis to system testing. The system was designed using Unified Modelling Language (UML) and Entity Relationship Diagram (ERD), then implemented as an inventory and fixed asset depreciation management application. The results showed that the developed system was able to assist the process of asset data input, inventory management, fixed asset depreciation calculation using the straight-line method, and report generation more quickly, accurately, and systematically. In addition, the system also supports data security through user access control and database backup features. Therefore, the developed system can improve the effectiveness and efficiency of fixed asset management at SDN Sudirman Ambarawa.
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