ANALISIS SISTEM INFORMASI AKUNTANSI PADA UMKM (TOKO JUS KIJASERA DI KANTIN UKI)

Abstract

This study examines the implementation pattern of an Accounting Information System (AIS), the obstacles encountered, and its implications for financial efficiency and internal control at the MSME “Toko Jus Kijasera” located in the cafeteria of the Christian University of Indonesia. Using a descriptive qualitative approach through interviews and field observations, the findings reveal that AIS adoption follows a hybrid model, combining digital payment (GoPay Merchant) with manual bookkeeping. Digital payments enhance operational efficiency by accelerating transactions, minimizing cash-handling errors, and providing digital transaction records. However, the system is not yet integrated into standardized financial reporting, limiting its managerial function. Key obstacles include limited accounting and digital literacy, absence of segregation of duties, and the risk of fraudulent transfer proofs that necessitate manual verification. While digitalization improves transaction transparency, financial control remains partially implemented. The study highlights that AIS effectiveness in MSMEs depends not only on technology adoption but also on human resource readiness and internal control strengthening.