Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet many still face challenges in financial management due to manual recording systems that are prone to errors, unreliable information, and weak internal control. UMKM M’Crepes, the subject of this study, experiences discrepancies between recorded sales and actual cash caused by its simple manual recording process. This research aims to: (1) analyze the weaknesses of the current sales accounting information system at UMKM M’Crepes, and (2) design a computerized sales accounting information system using Microsoft Access to improve transaction accuracy and internal control effectiveness. A qualitative descriptive case-study approach was employed through observation, interviews, and documentation. The findings reveal that manual recording leads to calculation errors, delays in report preparation, and difficulties in daily cash reconciliation. The designed system includes an integrated database, transaction input forms, data-processing queries, and automated daily and periodic sales reports. This system enhances data accuracy, recording efficiency, information transparency, and supports data-driven decision- making. Therefore, implementing a Microsoft Access–based accounting information system is a strategic solution for UMKM M’Crepes to strengthen internal control and improve operational effectiveness.