Digitalisasi Model Sistem Akuntansi Terintegrasi Bagi Usaha Bersama Simpan Pinjam di Kota Kupang
DOI:
https://doi.org/10.25126/jtiik.1148908Kata Kunci:
Digitalisasi, Sistem Akuntansi, Terintegrasi, Usaha Bersama Simpan PinjamAbstrak
Banyak masyarakat di Provinsi Nusa Tenggara Timur (NTT) belum melek digitalisasi keuangan bahkan sistem akuntansi tradisional, sehingga rentan terkena penipuan rentenir, pinjaman online, dan kebangkrutan yang disebabkan oleh buruknya penatausahaan keuangan. Usaha Bersama Simpan Pinjam (UBSP) di Kota Kupang memiliki peran penting sebagai pemodal khususnya bagi ibu rumah tangga yang tidak memiliki penghasilan tetap. UBSP bergerak di bidang kredit simpan pinjam dan usaha dagang, namun belum memiliki sistem informasi akuntansi yang mampu mengintegrasikan semua bagian. Pengelola UBSP selama ini hanya menggunakan Microsoft Excel sederhana. UBSP memerlukan kebaruan sistem teknologi agar dapat bergerak maju secara transparan dan akuntabel. Tujuan dari penelitian ini adalah mendigitalkan model sistem akuntansi terintegrasi yang sesuai dengan kebutuhan UBSP. Metode pengembangan sistem yang digunakan adalah model System Development Life Cycle (SDLC), terdiri dari analisis sistem, desain konseptual, seleksi sistem, desain rinci, pengujian dan pemrograman, serta implementasi. Tahap desain menggunakan Data Flow Diagram (DFD) level 0 dan 1, desain database Entity Relationship Diagram (ERD), flowchart dan metode black box untuk menguji kesesuaian spesifikasi sistem dengan kebutuhan fungsional UBSP. Hasil pengujian menunjukkan bahwa setiap fungsi sistem memenuhi kebutuhan UBSP, sehingga dapat dijadikan website resmi bagi user. Beberapa menu terdiri dari tampilan login, tampilan halaman dashboard, tampilan pencatatan keanggotan, tampilan penyetoran simpanan, tampilan pengajuan kredit, tampilan pembayaran angsuran, dan tampilan dari sisi pengurus/admin sampai menghasilkan laporan keuangan. Keterbatasan temuan membuka kesempatan bagi peneliti berikut untuk dapat mengembangkan fitur-fitur yang dapat mempermudah user UBSP. Selain itu, penelitian berikut dapat mendesain teknik audit berbantu komputer dan mengintegrasikannya dengan sistem akuntansi.
Abtsract
Many people in East Nusa Tenggara (NTT) Province are not yet literate in financial digitalization or even traditional accounting systems, making them vulnerable to loan shark fraud, online loans, and bankruptcy caused by poor financial administration. Joint Savings and Loans Business (UBSP) has an important role as an investor, especially for housewives who do not have a fixed income. UBSP operates in the savings and loans, credit, and trading business sectors but does not yet have an accounting information system that is capable of integrating all parts. UBSP managers have only used simple Microsoft Excel. UBSP requires new technological systems to be able to move forward in a transparent and accountable manner. The aim of this research is to digitize an integrated accounting system model that suits UBSP's needs. The system development method used is the System Development Life Cycle (SDLC) model, consisting of system analysis, conceptual design, system selection, detailed design, testing and programming, and implementation. The design stage uses Data Flow Diagrams (DFD) levels 0 and 1, Entity Relationship Diagram (ERD) database design, flowcharts, and black box methods to test the suitability of system specifications with UBSP functional requirements. The test results show that each system function meets UBSP's needs so that it can be used as an official website for users. Several menus consist of a login display, dashboard page display, membership registration display, deposit display, credit application display, installment payment display, and a display from the management/admin side to produce financial reports. The limitations of the findings open up opportunities for the following researchers to develop features that can make things easier for UBSP users. In addition, the following research can design computer-assisted audit techniques and integrate them with accounting systems
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