PERANCANGAN SISTEM AKUNTANSI PENJUALAN TUNAI PADA USAHA MEUBEL UNTUK MENINGKATKAN EFISIENSI PENGELOLAAN KEUANGAN (Studi Kasus Meubel Rosa)

Abstract

This study is motivated by the lack of a structured cash sales accounting system Meubel Rosa. Transaction recording is still done manually and poorly documented, causing difficulties  for  the  owner  in  obtaining  accurate  financial  information  and  preparing  reports according  to  standards.  This  condition  results  in  inefficient  financial  management  and decision-making. The study aims to analyze the sales transaction recording process at Meubel Rosa to  identify  obstacles  in  the  current  manual  system.  The  manual  system  is  inefficient because it  is  separate  and not  integrated,  making  it  prone  to errors,  slow  data processing, and difficulties in timely report  preparation. The  research  uses  a  descriptive method  with a qualitative  approach.  Data  were collected    through  interviews,    observations,    and  direct  documentation.The  researcher designed  documents  such  as  sales  invoices,  receipts,  and delivery  notes,  and  developed  procedures  for  daily,  weekly,  and monthly  cash  transaction recording and reporting. The  results  indicate  that  the  existing  accounting  system  needs  improvement,  especially  in  transaction  recording,  receivables  monitoring,  and  inventory management.  Therefore,  a  digital  sales  accounting  system  was  designed  to  automate recording, accelerate report preparation, and enhance the accuracy and efficiency of financial data management.