Design of a SAK EMKM-Based Accounting Information System for Laundry MSME to Improve the Quality of Financial Information

Abstract

The laundry sector faces financial management challenges due to manual transaction recording, weak internal controls, and limited compliance with SAK EMKM. The study aims to design an integrated SAK EMKM-based Accounting Information System (AIS) to enhance financial information quality at Laundry X MSME. Using Research and Development (R&D) methodology with a qualitative descriptive approach, data were collected through observation, interviews, and documentation to identify user needs and system weaknesses. The resulting blueprint includes flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), database structure, interface design, Chart of Accounts (COA), and financial statement formats aligned with SAK EMKM. The system integrates customer intake, transaction recording, cash management, and financial reporting through a single data entry concept (where each transaction is entered only once and then automatically processed to generate integrated financial information), enabling automatic generation of journals, ledgers, and financial statements. Conceptual evaluation confirms that all user functional requirements are accommodated, and the design implements COSO internal control components via access rights settings, transaction validation, integrated information provision, and monitoring mechanisms. This blueprint provides a foundation for developing an AIS application that can improve operational efficiency, financial information quality, and decision-making for laundry service MSMEs. Practically, the blueprint gives Laundry X a concrete reference for improving its financial recording and reporting, and can be adapted by similar laundry MSMEs for digitalizing their record-keeping.