PENERARAPAN SISTEM INFORMASI AKUNTANSI PRODUKSI DAN BIAYA SOLUSI ATASI KENDALA KEUANGAN DI UMKM RUMAH JAHIT AULIA MODIST, PANGKALAN BUN

Abstrak

This study examines the implementation of a simplified cost and production accounting information system to address financial management challenges in a micro-enterprise tailoring business, Rumah Jahit Aulia Modist, in Pangkalan Bun, Central Kalimantan. The primary issue is the absence of structured production cost recording, which limits cost control and managerial decision-making. Using a qualitative case study approach, data were collected throuh direct observation and in-depth interviews over a six-month trial period. The study’s novelty lies in its low-tech, adaptive system design aligned with the practical capabilities of micro-business owners, contrasting with prior technology-intensive approaches. The findings indicate that a manually structured spreadsheet-based system improves cost traceability, profit monitoring, and financial transparency. Key components, including order records, production cost forms, and monthly reports, support more effective cost control. The study concludes that appropriately designed basic accounting systems can enhance operational efficiency and business sustainability in micro-enterprises, with future research suggested to explore scalable digital adaptations and broader applicability.