ANALISIS SPI DAN PERANCANGAN SISTEM INFORMASI PENGELOLAAN KEUANGAN  MENGGUNAKAN METODE PROTOTYPE

Ida Ayu Made Radha Sari Mas Agung; I Gst. Agung  Pramesti Dwi Putri; Ni Putu Noviyanti Kusuma

doi:10.37600/tekinkom.v8i2.2564

Ida Ayu Made Radha Sari Mas Agung Universitas Primakara
I Gst. Agung Pramesti Dwi Putri Universitas Primakara
Ni Putu Noviyanti Kusuma Universitas Primakara

DOI: https://doi.org/10.37600/tekinkom.v8i2.2564

Abstract

This research examines issues arising from manual and non-integrated financial management practices at BUMDes Asem Manis, which have resulted in data inconsistencies, low transparency, and inadequate internal control. The study aims to evaluate the existing Internal Control System (ICS) and develop a web-based financial management information system using a prototype development approach. A qualitative research method was applied, with data obtained through interviews, direct observation, and documentation review. Internal control analysis using the COSO framework identified weaknesses in all five components, especially in control activities, information and communication, and monitoring processes. To address these issues, an iterative prototype system was designed that integrates sales, purchasing, inventory, and accounting modules, supported by role-based access control consistent with the organizational structure. User acceptance testing results indicate that the system achieves high usability and meets operational requirements, effectively minimizing manual processing constraints while enhancing internal control effectiveness. The findings confirm that the prototype method is appropriate for developing financial information systems in village-owned enterprises, offering practical improvements in financial management and contributing theoretically to the application of internal control systems in rural business environments.

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