<![CDATA[UMKM Ayam Gunting Huha is a culinary business whose income and expense records are still managed manually, making it difficult for the owner to determine the business's profit or loss accurately and in a timely manner. This study aims to design and build a web-based Business Information System for Profit and Loss Analysis at UMKM Ayam Gunting Huha that can record income and expense transactions in a structured manner and automatically generate profit and loss reports. The software development method used is Waterfall, consisting of requirements analysis, system design, implementation, testing, and maintenance stages. The system was built using native PHP, MySQL, and Bootstrap, with features including login, dashboard, income and expense recording, hierarchical category and sub-item management, multiple-step profit and loss reports (Cost of Goods Sold, gross profit, operating expenses, net profit, and margins), and activity logs. Black Box Testing results show that all system functions operate according to requirements. The accuracy of the profit and loss calculations has also been validated through manual calculations with identical results, so the system is declared valid and able to help the owner of UMKM Ayam Gunting Huha obtain fast, accurate, and structured financial information to support business decision-making.]]>
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