DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM FOR

REPORTING FINANCIAL STATEMENT BASED ON VB .NET IN

BATIK RUSYDA SEMARANG

Kurnia Kusuma Sari, Boediono*), Prima Ayundyayasti*)

Study Program Computerized Accounting, Accounting Department, Politeknik Negeri Semarang
Jalan Prof. H. Soedarto, S.H, Tembalang, Semarang, Jawa Tengah 50275
kurniakusuma12@gmail.com

Abstrak
Batik Rusyda Semarang merupakan sebuah UMKM yangbergerak di bidang jual beli berbagai macam jenis
barang dalam motif batik. Dalam proses pencatatan transaksi dan penyajian laporan, Batik Rusyda Semarang
masih melakukannya secara manual yaitu menggunakan nota dan buku. Tujuan dari penelitian ini adalah untuk
mengembangkan aplikasi sistem informasi akuntansi di Batik Rusyda Semarang. Metode yang digunakan untuk
mengembangkan sistem yaitu dengan metode RAD. Tahap metode RAD terdiri dari perencanaan kebutuhan,
workshop desain RAD, dan implementasi. Metode pengumpulan data yang digunakan adalah wawancara,
observasi, dan studi pustaka. Output dari sistem ini adalah laporan pembelian, laporan penjualan, laporan
persediaan, laporan laba rugi dan laporan posisi keuangan. Dengan menerapkan sistem ini, diharapkan
pengguna lebih mudah dalam menjalankan proses bisnisnya.

Kata kunci: Perancangan Aplikasi, Sistem Informasi Akuntansi, RAD.

Abstract
Batik Rusyda Semarang is a MSME engaged in buying and selling various kinds of items in batik motifs. In the
process of recording transactions and presenting reports, Batik Rusyda Semarang still does it manually by
using notes and books. Aim of this research is to develop application of accounting information system in Batik
Rusyda Semarang. Method used in developing the system is RAD method. Stages in RAD method consist of
requirements planning, RAD design workshop, and implementation. Data collection method that is used is
interview, observation, and literature review. The outputs of this system are purchase report, sales report,
inventory card, income statement, and statement of financial position. By implementing this system, it is
expected that users will be easier to run their business process.

Keywords: Design of Application, Accounting Information System, RAD.

INTRODUCTION information technology is one way to solve

The need for effective and efficient recording of
financial transaction increases in line with the
volume of transactions that occur within a business.
Even small entrepreneurs need it for the continuity
of their business. In today’s world, technology is
growing at a very fast pace and transformation has
become a necessity in every field to make
productive use of technology, one of them is
information technology. Nowadays, information
technology is a business sector that deals with
computing, including hardware, software,
telecommunications and anything involved in the
transmittal of information. As time goes by,
information technology becomes technology which
can provide information quickly and reliably. It can
help all of the businessmen to have their relevant
and reliable financial statement. The benefits of this
problems faced in financial reporting that occur in
the operation of Small and Medium Enterprises
(SME) nor Micro, Small and Medium Enterprises
(MSME). One of the problems faced by SME and
MSME is the limited number of institutions that
provide capital assistance to the enterprises,
whereas without good capital SMEs or MSMEs
will not develop. The reason why they are not
bankable is because they have never recorded their
financial transactions and reported the financial
statement correctly. According to Benyamin (Diana,
2018: 50) some weaknesses of SMEs in the
preparation of financial statements due to low
understanding of accounting and financial
accounting standards and the low education of
SMEs. They do not understand bookkeeping,
because for them the important thing is to get a
profit.

1
Batik Rusyda Semarang is a MSME located in
Kampung Batik Gedhong No. 410 Semarang which
sells various kinds of batik motif in various
products, such as fabrics, clothes, bags, accessories,
prayer equipment, slippers, etc. For supplying its
inventories or products, the owners of Batik
Rusyda buy them from suppliers. Each product has
a code set by the owner based on the initials of the
supplier’s name followed by certain numbers
according to the owner’s provisions. The code is
printed on each product along with the price. The
number of transactions that occur in Batik Rusyda
are quite a lot but the transaction records are still
manual like using bills and books. Each sales
transaction is recorded in a note first then recorded
again into a book to calculate the total sales for
each day. In the process of recording to the notes,
they often have difficulty remembering what items
have been sold due to the large number of
customers who come. While for purchase
transactions, the owner only collects notes or bills
from purchases that was made in a month, then in
the end of month the owner calculate the total from
the bills and record the total in the book. Of course
that is not effective and efficient also the chance of
mistakes is very high. The owners do not report the
financial statements well, they only record in a
book how many daily sales they get seen from the
bills, and collect purchase invoices or receipts for
being totaled at the end of the month so they will
know how many profit they get. The use of books
can cause the risk of data loss. For inventory, there
is no record for stock items so they do not know the
exact number of stocks and have to check it at all
times.
Based on the problems above, there is need to
create a computerized accounting information
system to help the owner in documenting their
business activities practically, minimizing human-
error, avoiding data loss, and preparing relevant
and reliable financial statements effectively and
efficiently. This computerized accounting
information system is expected to be able to present
the data needed by Batik Rusyda in real-time and
produce financial reports in accordance with
applicable rules without having to possess enough
knowledge about accounting. The output of this
research is a desktop application created with
Visual Basic .NET 2013 and MySQL database.
Based on these conditions, “Development of
Accounting Information System for Reporting
Financial Statement Based on VB .NET in Batik
Rusyda Semarang” is chosen to be the topic of
this research.
The aims of this research are to design an
application of accounting information system for
Batik Rusyda Semarang; present managerial
statement which consisting of sales report,
purchase report, and inventory report; and to
present financial statement which consisting of
income statement and statement of financial
position.
LITERATURE REVIEW
System
Definition of system according to Mulyadi (2016:
4): “System is a network of procedures that was
made according to an integrated pattern to carry out
the company’s main activities”. While a system
according to Baridwan (2010: 4): “System is a unit
consisting of parts called subsystems related to the
purpose of achieving certain goals”.
Information
According to Krismiaji (2010: 15) Information is
data that has been organized, and already has their
uses and benefits. The data is processed into useful
information for decision makers to make better
decisions. The quality of information can be seen
from certain characteristics. Puspitawati (in
Iskandar and Juandy, 2015: 44) explained that
quality of information depends on four aspects,
they are:
Information System
According to Romney in Krismiaji (2010: 16), an
information system is ways that are organized to
collect, enter, process, and store data, and
organized methods to store, manage, control, and
report information so that an organization can
achieve the objectives set.
Accounting Information System
Wilkinson (in Mustakim & Krisnawati, 2013: 27)
stated Accounting Information System (AIS) is a
framework for coordinating resources to
convert inputs from economic data into outputs in
the form of financial information that is used to
carry out the activities of an entity and provide
accounting information to interested parties.
Barcode Scanner
Barcode is a visual representation of information in
the form of bars and spaces on a surface. The bars
and spaces are designed with different widths and
consist of numbers, characters and symbols such as
dot, colon and others. Different combinations of
these alphanumeric characters are used to represent
information (Hashim et al, 2013: 278).
The tool used to read barcodes is barcode scanner.
There are several types of barcode scanners
grouped in the following categories (Garg, 2012: 1):
1. Scanner by Technology
a. Pen Type Readers or Bar Code wands
2
 b. CCD (Charge Couple Devices) Scanning:
scan very close to barcode
c. Laser Scanning: no need to bring barcode
very close
d. Image Scanning: capture image and then
read barcode
e. RFID scanning: works on radio and detect
active/passive tags
f. Object Recognition: recognize shapes
2. Scanner by Application
a. Fixed Scanner: connected by USB, need to
scan each barcode by hand
b. Hands-Free or Fixed Mount Barcode
Scanners: fixed on table, just put the item
in front to scan
c. Bluetooth Scanner: connected with PC
through bluetooth
d. Portable Scanners: works offline and have
their own memory, it can be brought
anywhere to scan and then later synch data
with PC through cradle
e. Wireless scanner: connected to PC/server
through the wireless network
Financial Statement
According to Standar Akuntansi Keuangan (SAK)
issued by Ikatan Akuntansi Indonesia (IAI) (2016),
the objectives of financial statement are to provide
information related to financial position,
performance, and changes in financial position of
company which beneficial to a large number of
users in decision making.
RESEARCH METHOD
Method of Collecting Data
In this research, the methods used to collect data
are interview, observation, and literature review.
The interview technique in this research is done by
asking questions to the owner and staff about the
business process and other explanation related with
this research. The purpose of this interview is to
know scope of the system that will be developed.
While for the observation technique is done by
visiting Batik Rusyda Semarang and observed the
business activities. Method of collecting data by
literature review is done by searching on internet,
some books and journals that related with the
subject of the research. This method is used as a
supporter of the analysis and theories used in
research.
System Development Method
The method that is used to develop the system in
this research is Rapid Application Development
(RAD) method. RAD is a system development
method that emphasizes a short and fast
development cycle. This method also involves
users in the process of analysis and design so that
the developer can know the needs of the user and
the goals to be achieved. There are three phases in
the RAD method namely:
1. Requirement Planning
This phase describes identification of system
requirements, information needs, obstacles
faced and problem solving, and purpose of the
system as an effort to achieve company
objectives presented by identifying feasibility
of the new system.
a. System Weaknesses Analysis
The method that is used to analyze system
weaknesses in this research is Root Cause
Analysis (RCA) with fishbone diagram as
the tools.
b. System Requirement Analysis
This analysis describes the requirements
of hardware, software, information and
users to support the development of the
new system.
c. System Feasibility Analysis
System feasibility analysis needs to be
done to find out whether the new system is
better than the old system. Feasibility
analysis of the new system can be seen
from several aspects, they are:
1) Technology Feasibility
2) Legal Feasibility
3) Operational Feasibility
4) Economic Feasibility
2. RAD Design Workshop
This phase is a phase to design and repair or
refine which can be described as a workshop.
During the RAD design workshop, the user
responds to the existing prototype and the
analyst corrects the modules designed based on
the user's response. This phase consists of two
activities, the first one is work with users to
design the system using UML, and the second
one is build the system.
3. Implementation
After the design of the system that will be
made already approved both by the users, then
at this stage the programmer develops the
design into a program and testing it to see if
there is an error or not before being applied to
the research object. After passing the trial and
refinement process, then the new system is
introduced to the company so that it can be
used to help their business process.
ANALYSIS, DESIGN AND
IMPLEMENTATION
General Description of Research Object
Batik Rusyda Semarang is a MSME engaged in
buying and selling various kinds of items in batik
motifs. This business was established by Mrs.
Rahayuningsih along with her husband in 2010.
3
They buy the goods from suppliers and sell them to 2. System Requirement Analysis
customers. The average turnover obtained every a. Hardware Requirement
month is Rp 80.000.000,00. Besides that, they have Hardware requirement include the
only one employee that helps them to sell goods hardware needed at the time of making the
and record transactions, while the reports are done program and at the time of implementing
by the owners. program in the research object. This
system requires computer hardware with
Requirements Planning minimum specifications as follows:
1. System Weaknesses Analysis 1) Processor : Intel Dual Core
Method that is used to analyze weaknesses of 2) RAM : 2 GB
the current system of Batik Rusyda Semarang 3) Harddisk : 500 GB
is Root Cause Analysis (RCA) with Fishbone 4) Monitor : Standard
Diagram for the tools. The following figure is 5) Keyboard : Standard
a fishbone diagram of problem which was 6) Mouse : Standard
obtained after conducting interview and 7) Printer : Ink Jet
observation in Batik Rusyda Semarang. 8) Wi-Fi : Standard

Figure 1. Fishbone Diagram of problem in Batik
Rusyda Semarang
(Source: Processed Primary Data, 2019)
The symptoms of the factors causing financial
statements are not made properly formulated in
the following table.
Table 1. Symptoms of Factors in Fishbone
Diagram
No Factor Symptoms
- There are some errors in recording
transactions because it is done manually.
- There is no cashier or employee who
1. Man handle finance.
- Both owners and employees have low
understanding of accounting financial
standards.
- The process of recording transactions and
reporting it is still done manually.
- Purchase transactions are only recorded at
the end of the month by only recording
3.
total purchases in a month (the purchase
2. Method
invoices are collected and bundled
together).
- There is no record for stock items so they
do not know the exact number of stocks
and have to check it at all times.
- Only using calculator for calculating
3. Machine
transactions and reports.
(Source: Processed Primary Data, 2019)
b. Software Requirement
The minimum software needed on a
computer system to run a new system is as
follows:
1) Operating system Windows 7
2) Microsoft Visual Studio 2013
3) XAMPP
4) Database MySQL
5) Microsoft Office
c. Information Needs
Documents needed to support the
application that will be developed so that
it can produce the report needed by the
user are as follows:
1) Invoices/bills/receipts of purchase
transaction
2) Invoices/bills/receipts of sales
transaction
3) Bills/receipts of cash disbursement
d. User Needs
The users needed to operate the
application of Accounting Information
System that will be developed are the
owners (admin) and employee (other user).
The owners (admin) have full access
rights to manage master data, transaction
data and view reports. The employee
(other user) has the right to input
transaction data and view reports.
System Feasibility Analysis
System feasibility analysis needs to be done to
find out whether the new system is better than
the old system. Feasibility analysis of the new
system can be seen from several aspects, they
are:
a. Technology Feasibility
The feasibility of technology is done to
outline the reasons why the new system is
technically feasible or not. Looking at
current technological developments, the

4
 new system is feasible to use because the RAD Design Workshop
new system has been computerized to RAD Design Workshop is done by making design
make it easier for company to carry out which focuses on the solution that has been set at
operational activities to be more effective the Requirements Planning stage. At this stage, the
and efficient. user responds to the prototype and the designer
fixes the module designed based on the user’s
b. Legal Feasibility response. System modeling that is used to design
System development is legally appropriate the accounting information system in Batik Rusyda
if it does not violate the applicable law. Semarang is UML which is described with Use
Implementation of the new system should Case Diagram, Class Diagram, Activity Diagram,
not cause problems in the future due to and Sequence Diagram.
violation of applicable law, especially in
the use of software related to system 1. Use Case Diagram
support. This application uses software
that is often used to create applications by
other programmers and only used for
educational purposes like XAMPP,
MySQL, and using original version of
Windows 7. There is no violation of the
law in making and running this application
so that the application is legally feasible.

c. Operational Feasibility
A proposed system is feasible
operationally if the system provide
information that is really needed by the
user at the right time. The system is built
according to user needs. Owner and
employee only need to do application
operation training in a while for adapting
to the new system. The changes are
significant but do not interrupt the daily
operations of the company, so this system
can be declared feasible operationally.
d. Economic Feasibility
An economic feasibility study needs to be
done to analyze the costs incurred and the
benefits to be gained from the new system. Figure 2. Use Case Diagram of Accounting
System development requires resources Information System
that are expected to provide benefits such (Source: Processed Primary Data, 2019)
as savings or new benefits.
2. Class Diagram
Table 2. Conclusion of Costs and Benefits
Analysis Method
Feasibility
No. Method Result Conclusion
Terms
1 year
Payback The sooner
1. 4 months Feasible
Period the better
17 days
Return on
More than
2. Investment 51,76% Feasible
0%
(ROI)
Net Present
Rp More than
3. Value Feasible
6.766.573,20 Rp 0
(NPV) Figure 3. Class Diagram of Accounting
(Source: Processed Primary Data, 2019) Information System
(Source: Processed Primary Data, 2019)

5
3. Activity Diagram
Figure 4 through Figure 6 are some of activity
diagrams of the developed system.
a. Activity diagram of Master Data
4.
Figure 4. Activity Diagram of Master Data
(Source: Processed Primary Data, 2019)
b. Activity diagram of Sales Transaction
Figure 5. Activity Diagram of Transaksi
Penjualan
(Source: Processed Primary Data, 2019)
c. Activity diagram of Reports
Figure 6. Activity Diagram of Reports
(Source: Processed Primary Data, 2019)
Sequence Diagram
Sequence diagrams of the developed system
are shown in the following figures.
a. Sequence diagram of Supplier
Figure 7. Sequence Diagram of Supplier
(Source: Processed Primary Data, 2019)
b. Sequence diagram of Sales Transaction
Figure 8. Sequence Diagram of Sales
Transaction
(Source: Processed Primary Data, 2019)
6
 c. Sequence diagram of Reports the record on field is
number
Using decimal for
decimal data type because
hargabeli
(13,0) the record on field is
number
Using decimal for
decimal data type because
hargajual
(13,0) the record on field is
number
(Source: Processed Primary Data, 2019)
Figure 9. Sequence Diagram of Reports
(Source: Processed Primary Data, 2019) c. Table of Jurnal
Table 5. Table of Jurnal
5. Database Design Table
jurnal
Design of some database for application of Name
accounting information system in Batik Field Data
Description
Rusyda Semarang can be seen in the following Name Type
tables. Using varchar for data
varchar type because the record
nojurnal
a. Table of Akun (15) on field is alphabet and
Table 3. Table of Akun number
Table Using date for data type
akun
Name tanggal date because the record on
Field Data field is date
Description
Name Type Using varchar for data
Using varchar for data varchar type because the record
nobukti
varchar type because the (20) on field is alphabet and
kodeakun
(4) record on field is number
alphabet and number Using varchar for data
Using varchar for data varchar type because the record
uraian
varchar type because the (50) on field is alphabet and
namaakun
(50) record on field is number
alphabet and number (Source: Processed Primary Data, 2019)
Using decimal for data
decimal type because the d. Table of Detail Jurnal
saldoawal
(13,0) record on field is Table 6. Table of Detail Jurnal
number Table
detail_jurnal
(Source: Processed Primary Data, 2019) Name
Field Data
Description
b. Table of Barang Name Type
Table 4. Table of Barang Using varchar for data
Table varchar type because the
barang nojurnal
Name (15) record on field is
Data alphabet and number
Field Name Description
Type Using varchar for data
Using varchar for varchar type because the
kodeakun
data type because (4) record on field is
varchar
kodebarang the record on field is alphabet and number
(4)
alphabet and Using decimal for data
number decimal type because the
debet
Using varchar for (10,2) record on field is
data type because number
varchar the record on field is Using decimal for data
namabarang
(50) alphabet and decimal type because the
kredit
number (10,2) record on field is
number
decimal Using decimal for (Source: Processed Primary Data, 2019)
stok
(3,0) data type because

7
e. Table of Penjualan (12,0) data type because
Table 7. Table of Penjualan the record on field is
Table Name penjualan number
Data Using decimal for
Field Name Description
Type decimal data type because
total
Using varchar for (14,0) the record on field is
data type because number
varchar
nomorjual the record on field (Source: Processed Primary Data, 2019)
(14)
is alphabet and
number 6. Interface Design
Using date for Some of interfaces design for application of
data type because accounting information system in Batik
tgljual date
the record on field Rusyda Semarang can be seen in the following
is date figures.
Using varchar for
data type because a. Menu Utama Form
varchar
namacustomer the record on field
(30)
is alphabet and
number
Using decimal for
decimal data type because
totalbarang
(3,0) the record on field
is number
Using decimal for
decimal data type because
totalbayar
(12,0) the record on field Figure 10. Design Form for Menu Utama
is number (Source: Processed Primary Data, 2019)
(Source: Processed Primary Data, 2019)
b. Master Akun Form
f. Table of Penjualan Detail
Table 7. Table of Penjualan Detail
Table
penjualan_detail
Name
Data
Field Name Description
Type
Using varchar for
data type because
varchar
nomorjual the record on field is
(14)
alphabet and
number
Using varchar for
data type because
varchar
kodebarang the record on field is
(4)
alphabet and Figure 11. Design Form for Master Akun
number (Source: Processed Primary Data, 2019)
Using varchar for
data type because c. Master Barang Form
varchar
namabarang the record on field is
(50)
alphabet and
number
Using decimal for
decimal data type because
hargajual
(13,0) the record on field is
number
Using decimal for
decimal data type because
jumlah
(3,0) the record on field is
number
potongan decimal Using decimal for Figure 12. Design Form for Master Barang
(Source: Processed Primary Data, 2019)

8
d. Laporan Data Supplier Form h. Laporan Laba Rugi Form

Figure 13. Design Form for Laporan Data

Supplier
(Source: Processed Primary Data, 2019)

e. Transaksi Penjualan Form

Figure 17. Design Form for Laporan Laba
Rugi
(Source: Processed Primary Data, 2019)

i. Laporan Posisi Keuangan Form

Figure 14. Design Form for Transaksi

Penjualan
(Source: Processed Primary Data, 2019)

f. Buku Besar Form

Figure 18. Design Form for Laporan Posisi

Keuangan
(Source: Processed Primary Data, 2019)

Implementation
1. System Testing
Testing stage is used to test whether the
application that has been developed runs as
expected. The method used for testing is black
Figure 15. Design Form for Buku Besar box method. This method aims to examine the
(Source: Processed Primary Data, 2019) functionality of a system application as
opposed to the internal structure of the system
g. Laporan Penjualan Form application.

Table 8. Black Box Testing Plan

Sub Menu Description
Login Perform a system login
Master User Add and delete user data
Master Akun Add, edit and delete
account data
Master Barang Add, edit and delete
goods data
Master Supplier Add, edit and delete
supplier data
Figure 16. Design Form for Laporan Laporan View beginning inventory
Penjualan Persediaan Awal stock and balance
(Source: Processed Primary Data, 2019) Laporan Data View supplier data

9
 Supplier Kode Warning [ x ] Accepted
Neraca Saldo View beginning trial Akun is appeared: “Isi [ ] Rejected
Awal balance not filled terlebih dahulu
Transaksi Add purchase transaction when kode akun”
Pembelian data adding
Retur Pembelian Add purchase return data new
Penerimaan Add receipt of goods from account
Barang purchase return Nama Warning [ x ] Accepted
Transaksi Add sales transaction data Akun is appeared: [ ] Rejected
Penjualan not filled “Nama akun
Koreksi Stok Change inventory stock when wajib diisi”
Hapus Pembelian Delete purchase adding
transaction data new
Hapus Penjualan Delete sales transaction account
data Saldo Warning [ x ] Accepted
Jurnal Umum Add general journal data Awal is appeared: [ ] Rejected
Buku Besar View general ledger not filled “Saldo Awal
Laporan View current inventory when tidak boleh
Persediaan Saat stock and balance adding dikosongi.
Ini new Apabila tidak
account ada saldo
Kartu Persediaan View inventory card
awal, harap
Laporan View purchase report
diisi dengan
Pembelian
angka 0”
Laporan Retur View purchase return
(Source: Processed Primary Data, 2019)
Pembelian report
Laporan View sales report
b. Transaksi Penjualan Testing
Penjualan
Table 10. Transaksi Penjualan Testing
Laporan Jurnal View journal record
Test Expected Test Result
Neraca Saldo View current trial balance Scenario Result
Laporan Laba View income statement Add sales Message [ x ] Accepted
Rugi transaction appeared: [ ] Rejected
Laporan Posisi View statement of correctly “Data berhasil
Keuangan financial position disimpan”
(Source: Processed Primary Data, 2019) Goods Warning [ x ] Accepted
data is not appeared: [ ] Rejected
Test results that have been done are described filled “Daftar barang
in the following table. when yang dijual
saving masih
a. Master Akun Testing sales kosong”
Table 9. Master Akun Testing transaction
Test Expected Test Result Jumlah is Warning [ x ] Accepted
Scenario Result not filled appeared: [ ] Rejected
View Data appeared [ x ] Accepted when “Jumlah
account successfully [ ] Rejected adding to barang harus
data sales list diisi”
Add new Message [ x ] Accepted Delete Selected [ x ] Accepted
account appeared: [ ] Rejected goods data goods deleted [ ] Rejected
correctly “Akun berhasil from the from the sales
ditambahkan” sales list list
Edit Message [ x ] Accepted (Source: Processed Primary Data, 2019)
account appeared: [ ] Rejected
“Data akun c. Laporan Penjualan Testing
berhasil Table 11. Laporan Penjualan Testing
terupdate” Test Expected Test Result
Delete Message [ x ] Accepted Scenario Result
account appeared: [ ] Rejected Display Sales report [ x ] Accepted
“Data akun sales based on date [ ] Rejected
berhasil report successfully
dihapus” based on displayed

10
 date a. Menu Utama
Display Sales report [ x ] Accepted
sales based on [ ] Rejected
report keyword
based on search
keyword successfully
search displayed
(Source: Processed Primary Data, 2019)

d. Laporan Laba Rugi Testing

Table 12. Laporan Laba Rugi Testing Figure 19. User Interface for Menu Utama
Test Expected Test Result (Source: Processed Primary Data, 2019)
Scenario Result b. Master Akun
Display Income [ x ] Accepted
income statement [ ] Rejected
statement based on year
based on successfully
year displayed
Display Income [ x ] Accepted
income statement [ ] Rejected
statement based on
based on month and
month and year
year successfully
displayed
Export Income [ x ] Accepted
income statement [ ] Rejected
statement successfully
Figure 20. User Interface for Master Akun
to excel to exported to (Source: Processed Primary Data, 2019)
print excel
(Source: Processed Primary Data, 2019) c. Master Barang
e. Laporan Posisi Keuangan Testing
Table 13. Laporan Posisi Keuangan Testing
Test Expected Test Result
Scenario Result
Display Statement of [ x ] Accepted
statement financial [ ] Rejected
of position based
financial on year Figure 21. User Interface for Master Barang
position successfully (Source: Processed Primary Data, 2019)
based on displayed
year d. Laporan Data Supplier
Export Statement of [ x ] Accepted
statement financial [ ] Rejected
of position
financial successfully
position to exported to
excel to excel
print
(Source: Processed Primary Data, 2019)

2. System Introducing Figure 22. User Interface for Laporan Data

Implementation stage is done by introducing Supplier
application to the users and explaining how to (Source: Processed Primary Data, 2019)
use the application.

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e. Transaksi Penjualan i. Laporan Posisi Keuangan

Figure 25. User Interface for Laporan Posisi

Figure 22. User Interface for Transaksi Keuangan
Penjualan (Source: Processed Primary Data, 2019)
(Source: Processed Primary Data, 2019)

CONCLUSION
Based on the research and development that has
f. Buku Besar been done, it can be concluded that this research
was able to design and develop the application of
accounting information system with barcode
scanner for Batik Rusyda Semarang. Information
generated from this application includes managerial
reports such as sales report, purchase report, and
inventory report. Other information that can be
generated by this application is financial statement
Figure 23. User Interface for Buku Besar which consists of income statement and statement
(Source: Processed Primary Data, 2019) of financial position. This computerized accounting
information system using barcode scanner is
g. Laporan Penjualan expected to be able to present the data needed by
Batik Rusyda in real-time and produce financial
reports in accordance with applicable rules. The
output of this research is also expected to help the
owners of Batik Rusyda Semarang in recording
their business activities accurately, quickly, and
efficiently. The financial statement that are
presented by this application can help making
decisions for the better continuity of the business.

Figure 24. User Interface for Laporan Since this application is still far from perfection, it
Penjualan is recommended for the next developer that will be
(Source: Processed Primary Data, 2019) developing the application of accounting
information system on the future research to
h. Laporan Laba Rugi complete the application software with cash flow
statement, statement of changes in equity, payroll
system, and other report in order to complete the
information needed by the owner.

BIBLIOGRAPHY
Baridwan, Zaki. 2010. Sistem Akuntansi,
Yogyakarta: BPFE.

Diana, Nur. 2018. Financial Accounting Standards

for Micro, Small & Medium Entities (SAK
EMKM) Implementation and Factors That
Affect It. JEMA: Jurnal Ilmiah Bidang
Akuntansi dan Manajemen. 15(2): 50-59.

Garg, Niharika. 2012. Improving Business Logistics

Figure 25. User Interface for Laporan Laba using Barcode Scanners. International
Rugi Journal of Computer Applications. 50(15):
(Source: Processed Primary Data, 2019) 1-5.

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Hashim, N. M. Z. et al. 2013. Barcode Recognition
System. International Journal of Emerging
Trends & Technology in Computer
Science (IJETTCS). 2(4): 278-283.

Iskandar, Novia dan Yenita Juandy. 2015. Analisis

Sistem Informasi Akuntansi Pendaftaran,
Pemeriksaan, Pembelian, dan
Pembayaran Di Elim Medical Center.
Jurnal Media Informatika. 14(2): 43-63.

Krismiaji. 2015. Sistem Informasi Akuntansi. Edisi

Keempat. Yogyakarta: STIM YKPN.

Mulyadi. 2016. Sistem Akuntansi. Jakarta Selatan:

Salemba Empat.

Mustakim and Krisnawati. 2013. Analisis dan

Perancangan Sistem Informasi Akuntansi
Laporan Keuangan Pada Pusat
Perusahaan Distributor Air Mineral MQ
Jernih Yogyakarta. Jurnal Ilmiah DASI.
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