Analysis of the Implementation of the Accounting Information System Cycle at Bandeng Sultan UMKM in Makassar

Sun, 01 Jun 2025 00:00:00 +0800

This study aims to analyze the implementation of the accounting information system cycle at Bandeng Sultan MSMEs in Makassar. The cycles examined include the revenue, expenditure, production, human resource management and payroll cycles, as well as the general ledger and reporting processes. The research method employed is descriptive qualitative, with data collected through observation, interviews, and documentation. The findings indicate that Bandeng Sultan has adopted a smart cashier system for recording revenue, while expense recording and financial reporting are still performed manually. The production process follows a step-by-step method with stringent quality control of raw materials. Hourly-based payroll is recorded manually using Excel. Financial reporting does not fully comply with the SAK EMKM standards. It is recommended to enhance the accounting information system, adopt modern reporting applications, and improve the accounting literacy of MSME actors. This study offers practical insights for similar MSMEs to enhance the effectiveness of financial management.

The Influence of Marketing Mix on the Increase of Sales Volume at Weaving Craftsmen in Pakkana Village, Tanasitolo District, Wajo Regency

Arizal Ruska, Sultan, Adi, Risman, Yusran Paris — Sun, 01 Jun 2025 00:00:00 +0800

This research aims to uncover the influence of the variables people, process, and
physical evidence on the increase in sales volume at the Weaving Craftsmen in Pakkana
village, Tanasitolo district, Wajo regency. The method used for this study is quantitative. The
data used is primary data obtained through questionnaires and interviews, using incidental
sampling techniques. The sample used in this research consists of 40 respondents, who are
consumers who have shopped for fabric at the weavers in Pakkana village. The data analysis
is conducted quantitatively with Multiple Regression Analysis.
The results of this study indicate that the variables of people, process, and physical
evidence simultaneously have a significant effect on the increase in sales volume of weavers in
Pakkana Village, Tanasitolo District, Wajo Regency. Partially, it shows that the variable
people and the variable physical evidence have a significant positive effect on the increase in
fabric sales volume among weavers in Pakkana Village. Meanwhile, the variable process
partially does not affect the increase in fabric sales volume among weavers in Pakkana.
The implications in this research show that the variable people and the variable
physical evidence are in line with consumer desires, thus able to influence consumers'
willingness to shop. However, it is necessary to further evaluate the process issues to attract
consumers more to shop for fabrics from weavers in the village of Pakkana, which will further
increase the sales volume of the weavers.

Journal of Management, Accounting and Digital Business

Analysis of the Implementation of the Accounting Information System Cycle at Bandeng Sultan UMKM in Makassar

The Influence of Marketing Mix on the Increase of Sales Volume at Weaving Craftsmen in Pakkana Village, Tanasitolo District, Wajo Regency