Restrukturisasi Sistem Informasi Akuntansi Siklus Pemasukan Berbasis Data Flow Diagram (DFD) Pada UMKM Jonat Kitchen Di Ambon

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth. However, many MSMEs still face challenges in effectively managing financial information. Jonat Kitchen,a culinary MSME located in Ambon, experienced difficulties recording and monitoring sales transactions due to the use of a manual system. This community service activity aimed to restructure the Accounting Information System (AIS) in the revenue cycle using a Data Flow Diagram (DFD) approach. Data was obtained through observation, interviews, and analysis of ongoing business processes. The results of the activity showed that the designed DFD model was able to provide a clearer transaction data flow, improve internal control, reduce recording errors, and support the preparation of more accurate financial reports. The implementation of a structured AIS is expected to improve operational efficiency and assist business owners in the decision-making process.