Perancangan dan Pencatatan Sistem Akuntansi pada Toko Rainbow Florist

Fani, Fani (2020) Perancangan dan Pencatatan Sistem Akuntansi pada Toko Rainbow Florist. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

Pelaksanaan kerja praktik bertujuan membantu Toko Rainbow Florist dalam menghadapi masalah pencatatan akuntansi yang kurang memadai dalam usahanya. Toko Rainbow Florist adalah salah satu UMKM berlokasi di Komplek Jodoh Permai Blok D No. 19 yang peneliti pilih sebagai objek kerja praktik. Pencatatan akuntansi yang dimiliki Toko Rainbow Florist masih tergolong sederhana dan tidak terperinci. Kerja praktik ini dimulai pada periode 01 Juli 2019 - 31 Desember 2019 dengan metode wawancara dan observasi. Luaran yang akan dihasilkan dari pelaksanaan kerja praktik ini yaitu laporan keuangan usaha Toko Rainbow Florist. Hasil luaran tersebut dihasilkan melalui sistem akuntansi yang dirancang dengan menggunakan Microsoft Office Access. Perancangan sistem tersebut disesuaikan dengan kebutuhan serta memperhatikan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Pengimplementasian sistem akuntansi ini mampu memperbaiki kondisi usaha Toko Rainbow Florist dalam menyajikan laporan keuangan. Laporan keuangan tersebut mampu meningkatkan keakuratan informasi keuangan usahanya serta membantu dalam mengambil suatu keputusan guna pengembangan bisnis di masa mendatang. Perbaikan serta penerapan sistem pencatatan secara berkelanjutan sangat disarankan guna perkembangan kinerja usaha. ********************************************************************** The implementation of this fieldwork aims to assist Rainbow Florist, one of the enterprises that faced the problem of inadequate accounting records in their business. Rainbow Florist is one of the small-medium enterprises located in Komplek Jodoh Permai Blok D No. 19, which is chosen as the object of this fieldwork. Accounting recording which Rainbow Florist used’s relatively simple and not detailed. This fieldwork starts from 01 July 2019 - 31 December 2019 by using interview and observation methods. The output which’s generated from the implementation of this fieldwork is the financial statements of the Rainbow Florist. The output is an accounting system created by using Microsoft Office Access. The design of this system is adjusted to the needs and the compliance to the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM). The implementation of this accounting system has succeeded in improving the business conditions of Rainbow Florist by providing financial statements. The financial statements can be used to improve the accuracy of the financial information and helps the owner to make decisions for future business development strategies. The continuous improvement and implementation of the system are highly recommended for business performance improvement.

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