Perancangan Aplikasi Laporan Keuangan Berbasis Web pada UMKM Pertashop 3P.16107 Tegal Gundil Sesuai SAK EMKM

Abstract

UMKM Pertashop 3P.16107 Tegal Gundil masih mencatat transaksi secara manual sehingga rentan kesalahan pencatatan dan belum sesuai SAK EMKM. Penelitian ini bertujuan menjelaskan pencatatan yang berjalan, merancang, dan mengimplementasikan aplikasi laporan keuangan berbasis web sesuai SAK EMKM. Penelitian terapan ini menggunakan pendekatan Design Science Research (DSR), dengan data primer dan sekunder yang dikumpulkan melalui observasi, wawancara, dan dokumentasi, dianalisis secara kualitatif. Pengembangan sistem menggunakan metode Prototype melalui tiga tahap, yaitu analisis kebutuhan, perancangan, dan pengujian dengan metode Black Box Testing. Hasil penelitian menunjukkan aplikasi berhasil dirancang sesuai siklus akuntansi SAK EMKM hingga penyusunan Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan atas Laporan Keuangan. Pengujian Black Box menunjukkan seluruh fitur berfungsi sesuai harapan, evaluasi usability menunjukkan aplikasi mudah digunakan, dan evaluasi PIECES membuktikan peningkatan signifikan dibandingkan sistem manual sebelumnya.

Pertashop 3P.16107 Tegal Gundil still records its transactions manually, making it prone to recording errors and non-compliance with SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). This research aims to describe the current recording practices, and to design and implement a web-based financial reporting application complying with SAK EMKM. This applied research adopts a Design Science Research (DSR) approach, using primary and secondary data collected through observation, interviews, and documentation, analyzed qualitatively. The system was developed using the Prototype method through three stages: requirements analysis, design, and testing using Black Box Testing. Results show the application was successfully designed according to the SAK EMKM accounting cycle, up to the Statement of Financial Position, Income Statement, and Notes to Financial Statements. Testing shows all features function as expected, usability evaluation shows the application is easy to use, and PIECES evaluation demonstrates significant improvement over the previous manual system.