Optimalisasi Sistem Pencatatan Keuangan Berbasis SIA pada OK Futsal

Suharyono S

Abstract


Digital transformation in financial management has become an urgent necessity for small business actors, including sports service enterprises such as OK Futsal. This study aims to analyze the implementation of an Accounting Information System (AIS) in optimizing financial reporting at OK Futsal, located in Bagan Melibur Village, Kepulauan Meranti Regency. The research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation during the 2024 mentoring period. The results indicate that the application-based AIS has facilitated the preparation of financial reports in a more systematic and accurate manner and has served as a reliable basis for business decision-making. The implementation of AIS has also enhanced the business owner's understanding of the importance of transaction recording, transparency, and financial accountability. This study makes a practical contribution to strengthening the managerial capacity of MSMEs and serves as a reference for similar business actors in managing finances in a modern and efficient way.

 


Keywords


accounting information system, financial reporting, MSMEs, digitalization, OK Futsal

Full Text:

PDF

References


Darmawan, E., & Suharyono, S. (2019). Tingkat Kepuasan Konsumen dalam Menggunakan Smartphone Merek Xiaomi pada Mahasiswa Politeknik Negeri Bengkalis. Inovbiz, 7(2), 131-137.

Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: IAI.

Kartika, E., Prasetya, V., Tanjung, R., Listiyawati, I., & Ismail, H. A. (2024). Peranan Sistem Informasi Akuntansi Dalam Mengambil Keputusan Manajemen Pada PT Berkat Sahabat Sukses. Measurement Jurnal Akuntansi, 18(2), 378-386.

Komala, R., Fahry, F., & Elisa, N. (2024). Peningkatan transparansi keuangan: Implementasi sistem informasi akuntansi berbasis cloud. Jurnal Sosial Ekonomi dan Humaniora, 10(4), 670-675.

Prasetyo, P. E., & Setyadharma, A. (2022). Digitalization technology for sustainable rural entrepreneurship and inequality. Journal of Human Resource and Sustainability Studies, 10(3), 464-484.

Rachman, P. W. H., & Andriani, S. (2024). Implementation of accounting information systems using the Bank Indonesia APIK SI application in MSMEs. Jurnal Akuntansi, 16(2), 215-235.

Siregar, S. S., & Wibowo, A. (2021, January). Sistem Penunjang Keputusan Pemilihan Pegawai Penerima Promosi Menggunakan Metode Ahp Dan Topsis. In Semnas Ristek (Seminar Nasional Riset dan Inovasi Teknologi) (Vol. 5, No. 1).

SUHARYONO, S. (2021). Penerapan Software Akuntansi Pada Umkm Ferolas. Jurnal Akuntansi dan Keuangan, 10(1), 1-6.

Suharyono, S. (2021). Technoprener di Politeknik Negeri Bengkalis. Dinamisia: Jurnal Pengabdian Kepada Masyarakat, 5(1).

Suharyono, S. (2021). Analisis Biaya Produksi Kain Batik pada Bumdes Langgam Sako Desa Teluk Latak. ABEC Indonesia, 9, 1761-1772.

Suharyono, S., Astuti, D., Sastra, M., & Wati, L. (2022). Implementasi Program Pengembangan Kewirausahaan di Politeknik Negeri Bengkalis. Dinamisia: Jurnal Pengabdian Kepada Masyarakat, 6(3), 618-632.

Suharyono, S., & Zarefar, A. (2024). Sustainability Disclosure And Firm Performance: The Role Of CEO Power As Moderation. In Proceedings of the 11th International Applied Business and Engineering Conference.

Suharyono, S. (2024). Dampak Accounting Clinic Dalam Memproses Journal Entry. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(1), 226-229.

Suharyono, S. (2025). Penerapan Software Akuntansi SI APIK Pada UMKM Dapur Lisma. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(11), 870-875.

Suharyono, S. (2025). Penerapan Green Budgeting: Strategi Pemerintah Daerah untuk Pembangunan Berkelanjutan. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(9), 195-203.

Undang-undang No. 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah.

Widodo, T., & Suharyono, S. (2021). Pengaruh Perencanaan Serta Pelaksanaan dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDes. Relasi: Jurnal Ekonomi, 17(1), 122-137.

Widodo, T., Domos, E., & Suharyono, S. (2022). Implementation of Business Integration Strategy in the Retail Sector of Grocery Store to Increase Sustainable MSMEs Business Competitiveness through the SRC Business Partnership Network Program during at the Transition Era of the Pandemic to the Endemic of Covid-19 In Bengkalis Sub District. In Proceedings of the 4th International Conference on Applied Economics and Social Science, ICAESS (Vol. 5).

Zarefar, A., & Zarefar, A. (2023). Analysis of corporate governance and corporate sustainability performance in the Indonesian context. Business: Theory and Practice, 24(1), 137-147.




DOI: https://doi.org/10.5281/zenodo.16568095

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Suharyono S

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704