Abstrak

Penelitian ini bertujuan untuk menganalisis penerapan sistem dan prosedur penerimaan kas pada usaha Mie Judes di Banjarmasin. Melalui metode penelitian deskriptif  dengan teknik pengumpulan data melalui wawancara dan dokumentasi, ditemukan beberapa kelemahan dalam struktur organisasi dan prosedur pencatatan yang masih manual. Struktur organisasi yang tidak efektif menghambat perkembangan keterampilan karyawan, sedangkan pencatatan manual sering kali menyebabkan kesalahan. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi pada Mie Judes masih memiliki beberapa kelemahan, terutama dalam hal struktur organisasi dan metode pencatatan. Kelemahan ini meliputi kurangnya spesialisasi karyawan, kesalahan pencatatan, serta penyusunan keuangan yang masih manual. Penelitian ini memberikan saran untuk perbaikan sistem dan prosedur penerimaan kas guna meningkatkan efisiensi dan keandalan informasi keuangan pada Mie Judes, serta sebagai referensi bagi pelaku UMKM lainnya.

Kata kunci: Sistem Penerimaan Kas, Sistem Informasi Akuntansi, Prosedur Akuntansi, UMKM, Mie Judes.

Abstract

This research aims to analyze the implementation of cash receipt systems and procedures at the Mie Judes business in Banjarmasin. Through descriptive research methods with data collection techniques through interviews and documentation, several weaknesses were found in the organizational structure and recording procedures which were still manual. Ineffective organizational structures hinder the development of employee skills, while manual record-keeping often leads to errors. The research results show that the implementation of the accounting information system at Mie Judes still has several weaknesses, especially in terms of organizational structure and recording methods. These weaknesses include a lack of employee specialization, recording errors, and manual financial preparation. This research provides suggestions for improving cash receipt systems and procedures to increase the efficiency and reliability of financial information at Mie Judes, as well as as a reference for other MSME players.

Keywords: Cash Receipt System, Accounting Information System, Accounting Procedures, MSMEs, Mie Judes