Financial Management Using an Accounting Information System for Transactions using the Cash Basis Method

Authors

  • Abu Dardaq Putra Universitas Islam Negeri Sumatera Utara
  • Raissa Amanda Putri Universitas Islam Negeri Sumatera Utara
  • Aninda Muliani Harahap Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.46229/jifotech.v4i2.914

Keywords:

Accounting Information System, Financial Transactions, Cash Basis, Waterfall

Abstract

Management of financial transaction flows in the company currently relies on the use of simple Excel worksheets. However, using Excel has several drawbacks, such as difficulty in simultaneous access, vulnerability to changes and data duplication, and being time-consuming. Consequently, workflow becomes less effective and efficient, with a significant risk of recording errors. In the context of financial transaction management, it is important to minimize errors, especially in recording, to ensure the accuracy of financial information. Therefore, the main objective of this research is to improve the efficiency and effectiveness of financial transaction recording. This research uses the cash basis method, which records financial activities when cash is received or spent. System development is carried out using the waterfall method or Linear Sequential Model, focusing on managing financial transactions in the company. The developed system is designed to be accessible through multiple devices, thus saving time and effort. Results of the study show that the implementation of the Accounting Information System has facilitated the preparation of financial reports and allowed users to access the system flexibly. System users reported an increase in the speed and accuracy of financial transaction recording, which ultimately supports more accurate and effective decision-making. Workflow has become more efficient with a significant reduction in recording errors and data duplication. This study indicates that the use of a cash basis system with the waterfall development method is highly effective in improving the efficiency and effectiveness of financial transaction management in the company.

References

M. Masin, A. Mustamin, F. Fajrin, Supriadi, T. W. Putra, and Trimulato, “Risiko Perkembangan Teknologi Perbankan Syariah Era Millenial,” Al-Azhar J. Islam. Econ., vol. 4, no. 1, pp. 56–70, 2022, doi: 10.37146/ajie.

Poerwanto and Y. Shambodo, “Revolusi Industri 4.0: Googelisasi Industri Pariwisata dan Industri Kreatif,” J. Tour. Creat., vol. 4, no. 1, pp. 59–72, 2020.

B. Anggoro, F. Hamidy, and A. D. Putra, “Sistem Informasi Akuntansi Pengelolaan Dana Desa ( Studi Kasus : Desa Isorejo Kec . Bunga Mayang Kab . Lampung Utara ),” J. Ilm. Sist. Inf. Akunt., vol. 2, no. 2,

pp. 54–61, 2022.

A. I. Rahmansyah and D. Darwis, “SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERNAL TERHADAP PENJUALAN (STUDI KASUS : CV. ANUGRAH PS),” J. Teknol. dan Sist. Inf., vol. 1, no. 2, pp. 42–49, 2020.

S. Petro and W. Antrianingsih, “Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya,” NERACA J. Pendidik. Ekon., vol. 6, no. 2, pp. 1–9, 2021.

P. Ningsih and F. Diyanti, “Akuntabilitas pengelolaan keuangan masjid: potret pada masa pandemi covid-19,” FORUM Ekon. J. Ekon. Manaj. dan Akunt., vol. 25, no. 3, pp. 514–523, 2023.

B. Tambunan, F. Harahap, and R. Dewi, “Sistem Informasi Akuntansi Pendapatan Tenaga Kerja Pada PT.Koperasi Upaya Karya Dengan Metode Cash Basis,” Proceeding Semin. Nas. Sist. Inf. dan Teknol. Inf., vol. 1, no. 1, 2019.

P. R. Andarsari and J. Dura, “IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang),” J. JIBEKA, vol. 12, no. 1, pp. 59–65, 2019.

D. Darwis, D. Wahyuni, and Dartono, “SISTEM INFORMASI AKUNTANSI PENGOLAHAN DANA KAS KECIL MENGGUNAKAN METODE IMPREST PADA PT SINAR SOSRO BANDARLAMPUNG,” J. Teknol. dan Sist. Inf., vol. 1, no. 1, pp. 15–21, 2020.

I. M. Firdaus, “SISTEM KEUANGAN MENGGUNAKAN METODE PENCATATAN PERIODIK BERBASIS CASH BASIS,” Yogyakarta, 2020.

A. Suhaeli, C. Savitri, and S. P. Faddila, “APPLICATION OF SWOT ANALYSIS AS A MARKETING STRATEGY IN RUMAH INDUSTRI LAJU JAYA MANDIRI,” J. Ekon., vol. 11, no. 02, pp. 682–692, 2022.

Syahranitazli and Samsudin, “Sistem Informasi Geografis Persebaran Pondok Pesantren Kabupaten Langkat Dan Binjai Menggunakan Leaflet,” J. Pendidik. Teknol. Inf., vol. 6, no. 1, pp. 2621–1467, 2023.

M. Z. Batubara and M. I. P. Nasution, “Sistem Informasi Online Pengelolaan Dana Sosial Pada Rumah Yatim Sumatera Utara,” J. Teknol. Dan Sist. Inf. Bisnis, vol. 5, no. 3, pp. 164–171, 2023.

M. D. A. Syahputra, H. Santoso, and F. H. Sibarani, “Implementasi Sistem Pengelolaan Persediaan dengan Algoritma FIFO Pada Gudang Sparepart Sepeda Motor,” urnal Teknol. Dan Sist. Inf. Bisnis - JTEKSIS, vol. 6, no. 1, 2024.

Y. A. Sujarwo and A. Ratnasari, “Aplikasi Reservasi Parkir Inap Menggunakan Metode Fishbone Diagram dan QR-Code,” J. SISFOKOM (Sistem Inf. dan Komputer), vol. 9, no. 3, pp. 302–309, 2020.

A. A. Wahid, “Analisis Metode Waterfall Untuk Pengembangan Sistem Informasi,” J. Ilmu-ilmu Inform. dan Manaj. STMIK, vol. 1, no. 1, pp. 1–5, 2020.

E. Shenita and Suendri, “Web-Based Village Fund Assistance Distribution Information System Using the Quota Based Method,” Sink. J. dan Penelit. Tek. Inform., vol. 8, no. 2, pp. 708–718, 2023.

Published

2024-11-15

How to Cite

Putra, A. D., Putri, R. A., & Harahap, A. M. (2024). Financial Management Using an Accounting Information System for Transactions using the Cash Basis Method. Journal of Information Technology, 4(2), 193–199. https://doi.org/10.46229/jifotech.v4i2.914