Business Process-Oriented Accounting Information System: Implementasi Lima Siklus Sistem Informasi Akuntansi dalam Mendukung Efektivitas Operasional UMKM Coffee Shop

Rafiqa Hastharita , Dini Kamilia Salma : Universitas Negeri Makassar , Nadya Annisa Nasruddin : Universitas Negeri Makassar
Submitted: 29-07-2026 || Accepted: 07-09-2026 || Published: 07-09-2026

Abstract


Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi tantangan dalam mengelola aktivitas operasional secara efektif seiring meningkatnya kompleksitas transaksi bisnis dan tuntutan digitalisasi. Sistem Informasi Akuntansi (SIA) berperan penting dalam menghasilkan informasi yang mendukung pengendalian operasional dan pengambilan keputusan. Namun, sebagian besar penelitian terdahulu lebih menitikberatkan pada keberhasilan implementasi sistem atau adopsi teknologi, sementara kajian mengenai implementasi lima siklus utama SIA sebagai suatu mekanisme integrasi proses bisnis pada UMKM masih relatif terbatas. Penelitian ini bertujuan menganalisis implementasi siklus pendapatan, pengeluaran, produksi, manajemen sumber daya manusia dan penggajian, serta buku besar dan pelaporan dalam mendukung efektivitas operasional pada Leija Indonesia, sebuah UMKM coffee shop di Kota Makassar. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi lima siklus SIA telah mendukung efektivitas operasional melalui integrasi informasi antarproses bisnis, penerapan pengendalian internal yang memadai, digitalisasi secara selektif sesuai kebutuhan operasional, serta pemanfaatan informasi akuntansi sebagai dasar pengambilan keputusan. Penelitian ini menawarkan kerangka konseptual yang menempatkan integrasi informasi antarsiklus sebagai mekanisme yang menjelaskan hubungan antara implementasi SIA dan efektivitas operasional UMKM. Temuan tersebut memberikan kontribusi teoretis terhadap pengembangan kajian Sistem Informasi Akuntansi pada konteks UMKM serta memberikan implikasi praktis bagi pelaku usaha dalam mengembangkan sistem informasi yang efektif sesuai karakteristik organisasinya.


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DOI (PDF (Bahasa Indonesia)): https://doi.org/10.30596/liabilities.v9i2.31840.g16138

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