International Journal of Economy.
Education, and Entrepreneurship p-ISSN: 2798-0138 | e-ISSN: 2798-012X Vol.
No.
December 2025 https://doi.
org/10.
53067/ije3.
DESKTOP-BASED CASH INFORMATION SYSTEM FOR ENGGAL
PINTU WORKSHOP
Candra Basroni Putra1*.
Gema Ika Sari2.
Shandy Tresnawati3 Master of Accounting Student.
Universitas Bina Bangsa Lecturer of the Master of Accounting Student.
Universitas Bina Bangsa Email: candrabapu96@poltektedc.
id1, gemaikasari@gmail.
Abstract The study is to examine, formulate, execute, and evaluate the accounting information system for cash receipts and disbursements at Bengkel Enggal Pintu.
The study's approach is descriptive-analytical, using tools such as observation, interviews, and literature reviews.
The design technique employed in this study is the waterfall model, which has phases for system design, need analysis, code development, program testing, and system The SDLC (System Development Life Cycl.
strategy is utilized to design the system.
This research included observation, interviews, and literature reviews as data collection methods.
The PIECES approach is used to do the analysis.
The cash receipts and expenditures information system at Bengkel Enggal Pintu was made using software that makes it easy for users to enter data.
The author used Visual Studio 2022 for programming.
MySQL for the database, and Crystal Reports for information reporting.
The User Acceptance Test (UAT) is used to test the system utilizing black-box testing methods.
This system may help with data entry, generate reports on cash collections and expenses, and support other purposes, while ensuring data accuracy and Keywords: information system, cash receipt, cash expenditure.
INTRODUCTION
An efficient Accounting Information System (AIS) serves as the foundation for corporate decision-making and maintaining order, especially in cash management.
Cash is the most liquid asset, meaning it is easy to use or prone to errors.
Bengkel Enggal Pintu is a business unit that provides services and replacement parts, with a high transaction volume.
However, this workshop still handles cash billing and payments manually using notebooks and calculators.
Using the PIECES framework, we analyzed the problems arising from this manual process: (P) Performance .
low reportin.
, (I) Information .
requently inaccurate, non-real-time informatio.
, and (C) Control .
oor control due to the absence of authorization or clear role division in record-keepin.
Because of these factors, a computerized system is needed to manage the cash cycle.
Problem Formulation.
How is the analysis of the cash receipt and disbursement information system at Bengkel Enggal Pintu conducted? .
How is the design of the cash receipt and disbursement information system at Bengkel Enggal Pintu carried out? .
How are the implementation and testing of the cash receipt and disbursement information system at Bengkel Enggal Pintu performed? LITERATURE REVIEW Agency Theory Jamal & Enre, .
Agency Theory explains the relationship between principals .
wners/investor.
and agents .
anagement/business operator.
Financial statements serve as a tool of accountability, reducing information asymmetry between the two parties.
High-quality financial Candra Basroni Putra.
Gema Ika Sari.
Shandy Tresnawati Desktop-Based Cash Information System for Enggal Pintu Workshop reporting is essential to meet the information needs of principals and to reduce agency costs.
SAK
EMKM was created to facilitate this accountability for micro and small entities.
Human Capital Theory Wijayaningsih et al.
, .
This idea holds that MSME owners' knowledge, skills, and experience are essential assets .
uman capita.
that can make them more productive and effective.
critical aspect of human capital is the ability to understand money.
People who are better at managing and reporting finances are also better at producing reports, which improves report quality.
Quality of Financial Reports The quality of financial statements is a measure of how well the information they contain meets the needs of their users.
The IAI Conceptual Framework for Financial Reporting states that the two main factors affecting the quality of information are: Relevance and Fair Presentation (Collins et al.
Financial Statement Quality Indicators:
Relevance: Information can help in decision-making by informing what will happen and confirming what is already known.
Faithful Representation: The information is provided in detail, neutral, complete, and free from material errors.
Comparability: Users can make comparisons in reports across periods or between entities.
Understandability: The reports are straightforward for users to interpret.
Implementation of SAK EMKM Pendapat (Windi Octaviani et al.
, 2.
SAK EMKM adalah versi yang lebih sederhana dari SAK ETAP yang berfokus pada siklus transaksi dasar UMKM.
UMKM wajib menyediakan SAK EMKM versi ringkas dari setidaknya Laporan Posisi Keuangan.
Laporan Laba Rugi, dan CALK.
Implementation Indicators SAK EMKM The business-entity assumption holds that personal and business assets are separate.
Preparing an income statement that shows revenues and expenses.
Preparing a financial position statement that shows assets, liabilities, and equity.
Complying with the basic rules of recognition and measurement .
or example, measuring fixed assets based on acquisition cos.
Financial Literacy Financial literacy is the extent to which entrepreneurs understand financial terms, products, and The Financial Services Authority (OJK) routinely conducts surveys to determine the value of the National Financial Literacy Index.
International Journal of Economy.
Education and Entrepreneuship.
Vol.
No.
December 2025, pp.
https://doi.
org/10.
53067/ije3.
Financial Literacy Indicators Financial Knowledge: Understanding of interest, inflation, and investment risks Financial Skills: Ability to create budgets and plan cash flow Financial Behavior: Discipline in recording transactions and monitoring cash flow.
Hypothesis Development H1: The implementation of SAK EMKM has a significant positive impact on the Quality of Financial Reports of UMKM.
Following SAK EMKM makes reporting better.
The reference standards make financial information more reliable and comparable, which is the goal of good reporting.
H2: Financial literacy has a significant positive effect on the quality of UMKM financial reports.
Financial literacy provides SMEs with basic accounting skills and the motivation to keep organized records.
Studies like the one conducted by UKKAN show that having extensive financial knowledge directly affects how well they can prepare good reports.
H3: The simultaneous implementation of SAK EMKM and Financial Literacy has a significant positive effect on the Quality of UMKM Financial Reports.
The quality of financial statements comes from a combination of established standards (SAK EMKM) and the ability of the people who follow them .
inancial literac.
This combination of the two elements is estimated to have the most significant influence on the quality of UMKM financial METHOD This study uses a descriptive analytical methodology, involving the analysis of existing systems to formulate and implement innovative system solutions.
System Development Method Metode Pengembangan Sistem The System Development Life Cycle (SDLC) using the Waterfall technique is the chosen development paradigm.
The steps that need to be taken are:
A Planning: Identifying system requirements and constraints .
sing PIECES analysi.
A Analysis: Analyzing the weaknesses of the old system and the requirements of the new system.
A Design: Logical design (DFD and ERD) and physical design .
A The implementation uses Visual Studio 2022 and MySQL.
A Testing: Conducting user acceptance testing (UAT) and black-box testing.
Population and Sample The research object is Bengkel Enggal Pintu.
Data were collected through observation, interviews .
ith the owner and recording staf.
, and a literature study related to the cash accounting information system.
Candra Basroni Putra.
Gema Ika Sari.
Shandy Tresnawati Desktop-Based Cash Information System for Enggal Pintu Workshop
RESULTS AND DISCUSSION
Current System Analysis (Key Weaknesse.
The analysis indicates that the manual system at Bengkel Enggal Pintu has critical weaknesses:
A Reporting Time: Preparing cash reports takes a long time .
specially in urgent situation.
because all book records must be manually compiled.
A Data Integrity: There is no data backup function, making it vulnerable to calculation errors or record loss.
A Control: There are no access restrictions, allowing any staff member to access and modify records, which undermines internal control.
System Planning The designed system is a desktop application that includes the main modules: Master Data (Users.
Account.
Cash Receipt Transactions.
Cash Disbursement Transactions, and Reporting.
Logical Design:
A Context Diagram: Illustrates the system as having only one external entity (User/Admi.
and one primary process, namely the Cash Receipt and Disbursement Information.
A Level 0 DFD: Depicts the primary data flows, including the process of cash transaction input, processing, and report output.
(Note: Display 1 Level 0 DFD image her.
A Entity Relationship Diagram (ERD): Shows the relationships between entities .
User.
Cash Receipt Transactions.
Cash Disbursement Transactions.
Accoun.
, which form the basis for building the MySQL database.
(Note: Display 1 ERD image her.
Figure 1.
ERD was designed in the workshop International Journal of Economy.
Education and Entrepreneuship.
Vol.
No.
December 2025, pp.
https://doi.
org/10.
53067/ije3.
System Implementation and Testing The system was implemented on a desktop computer at Bengkel Enggal Pintu.
The programming language used for writing the code was Visual Studio 2022.
Black Box Testing: The researchers have conducted black-box testing across all major tasks, including login, entering incoming cash flow data, entering outgoing cash flow data, and printing The findings indicate that all system functions operate properly, including the search function and the save button, which stores data in the database.
User Acceptance Test (UAT): The researchers conducted UAT by administering questionnaires to workshop owners and workers.
Overall, the UAT findings indicate:
A Efficiency and Effectiveness: This new system is very user-friendly and significantly faster at recording and reporting than the old system.
A Data Accuracy: Users report that this new method makes the data much more accurate and facilitates daily cash reconciliation.
Figure 2.
Implementation of the Login Form Figure 3.
Implementation of the Cash Receipt Form Candra Basroni Putra.
Gema Ika Sari.
Shandy Tresnawati Desktop-Based Cash Information System for Enggal Pintu Workshop Figure 4.
Implementation of Cash Receipt Printing CONCLUSION The Cash Receipts and Disbursements Information System at Bengkel Enggal Pintu, which runs on a desktop, has been successfully designed, built, and implemented using Visual Studio 2022 and MySQL.
It has been demonstrated that this new system addresses the shortcomings of the manual system, particularly in report generation speed, data accuracy, and enhanced internal controls through the implementation of login and authorization features.
A For further development, the system can be integrated with other accounting modules, such as inventory and payroll, to generate a more comprehensive Income Statement.
A It is recommended to upgrade the system to a web-based or mobile platform so the owner can monitor the cash position in real time without being at the workshop.
REFERENCES