Evaluation of Accounting Records and Design of an Accounting Information System for the "JozJiz" Salted Egg MSME in Bojonegoro
DOI:
https://doi.org/10.61656/sbamer.v6i2.489Keywords:
accounting records, accounting information system, consignment sales, MSME salted eggs, SDG 8, SDG 12.Abstract
Purpose: This study evaluates the accounting record-keeping practices of the "Telur Asin JozJiz" salted egg MSME in Bojonegoro, identifies problems in recording consignment sales, damaged eggs, and duck mortality, and designs a simple accounting information system that fits the needs of a business that combines duck farming, egg processing, and consignment selling.
Method: A descriptive qualitative case study was conducted through interviews and observation of the business owner. The initial phases of the System Development Life Cycle (SDLC) were applied: the current process was analysed, and the proposed process was modelled using a Level 0 Data Flow Diagram (DFD), Business Process Model and Notation (BPMN) for the sales, purchasing, and recording processes, and decision trees for sales and purchasing.
Findings: Record-keeping remains rudimentary: the owner tracks only goods and cash coming in and going out. Personal and business finances have been separated, but no invoices or receipts are used. Recording goods consigned to local stalls is the main problem because the owner cannot easily determine how many units have been sold and how many remain. Rotten and cracked eggs and duck deaths are not recorded routinely or classified clearly. The models identify the documents, data stores, and control points needed to close these gaps.
Implication: A more orderly record-keeping system covering assets, expenses, consignment sales, inventory, damaged goods, biological assets, and cash flows is needed to provide clearer business information, to support decisions on pricing and purchasing, and to enable reporting under SAK EMKM. The design also supports SDG 8 (decent work and economic growth) and SDG 12 (responsible consumption and production) by formalising a rural micro-enterprise and making food losses measurable.
Originality: The study integrates duck farming, salted egg processing, and consignment sales within a single MSME, a combination rarely examined in previous research, which has tended to study biological assets and consignment separately.
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