Implementasi Sistem Informasi Akuntansi Berbasis Waterfall dalam Meningkatkan Efisiensi, Akurasi, dan Efektivitas Pengelolaan Keuangan UMKM (Studi Kasus pada Toko Moyasi Motor di Desa Argosuko)

Ahmad Zida Husni Minan, Moh. Amin, Junaidi Junaidi

Abstract


The advancement of information technology encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt digital-based accounting systems to improve financial management. However, many MSMEs still rely on manual recording, resulting in inefficiency, errors, and delays in financial reporting. This study aims to analyze the implementation of an Accounting Information System (AIS) using the Waterfall method and its impact on efficiency, accuracy, and effectiveness of financial management. This research employs a qualitative case study approach at Toko Moyasi Motor, located in Argosuko Village, Poncokusumo District, Malang Regency. Data were collected through interviews, observation, and documentation, and analyzed using the interactive model of Miles and Huberman. The results show that the Waterfall-based AIS improves operational efficiency, enhances data accuracy by reducing human error, and supports more effective business decision-making. The findings also support the Diffusion of Innovations theory.

Keywords: Accounting information system, waterfall method, efficiency, accuracy, effectiveness


Full Text:

PDF

References


Aulia, R., & Prasetyo, A. (2022). Penerapan sistem informasi akuntansi pada UMKM dalam meningkatkan kualitas laporan keuangan. Jurnal Akuntansi dan Keuangan UMKM.

Fauzan, M., & Kurniawan, D. (2024). Penerapan metode Waterfall dalam pengembangan sistem informasi akuntansi pada usaha kecil. Jurnal Sistem Informasi dan Teknologi, 8(1), 15–25.

Miles, M. B., & Huberman, A. M. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Thousand Oaks, CA: Sage Publications.

Pressman, R. S. (2023). Software engineering: A practitioner’s approach (9th ed.). New York: McGraw-Hill Education.

Putri, D. A., & Rahman, F. (2020). Peran sistem informasi akuntansi dalam pengelolaan keuangan UMKM. Jurnal Ilmiah Akuntansi, 4(1), 45–53.

Rogers, E. M. (1995). Diffusion of innovations (4th ed.). New York: The Free Press.

Rosalina, N., Suryani, T., & Widodo, A. (2024). Pengaruh sistem informasi akuntansi terhadap efisiensi pengelolaan keuangan UMKM. Jurnal Akuntansi Terapan, 30–40.

Sari, P. N., Wibowo, H., & Lestari, M. (2023). Transformasi digital dan penerapan sistem informasi akuntansi pada UMKM. Jurnal Akuntansi dan Bisnis, 101–110.

Sugiyono. (2019). Metode penelitian kualitatif, kuantitatif, dan R&D. Bandung: Alfabeta.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License