Perancangan dan Pembangunan Website Manajemen Kas pada BUMDes Megamendung Jaya
DOI:
https://doi.org/10.21009/japa.0702.06Keywords:
Cash Management, BUMDes, Waterfall, Accountability, WebsiteAbstract
This study aims to design and develop a web-based cash management system for BUMDes Megamendung Jaya, a village-owned enterprise in Bogor Regency, West Java, that manages five business units: a health clinic, a coffee house, a tourism division, camping-equipment rental, and an internet service unit. The problem addressed is that cash recording is still performed manually and separately across units, causing input errors, delayed reporting, and limited public access to performance information. This study applies a Research and Development (R&D) method using the System Development Life Cycle (SDLC) with a Waterfall model, covering requirements analysis, system design, implementation, testing, and evaluation. Data were collected through observation, interviews with the BUMDes director, and documentation of existing cash-recording formats. The system was built with PHP (Laravel), Bootstrap, and MySQL, and produces cash receipt and disbursement records, automatically generated cash reports referring to the Financial Accounting Standards for Private Entities (SAK EP), and a public performance dashboard.
References
Fidiantoro, dkk. (2024). Sistem informasi BUMDes berbasis web: Pengelolaan, pemantauan, dan pengawasan kegiatan usaha. Jurnal Sistem Informasi dan Teknologi.
Firdaus, M. (2020). Penggunaan PHP dalam pengembangan sistem web modern. Jurnal Teknologi Informasi, 8(2), 34-47.
Hery. (2020). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. CAPS (Center for Academic Publishing Service).
Ikatan Akuntan Indonesia. (2025). Penguatan tata kelola dan akuntabilitas keberlanjutan sektor publik.
Indriani, E., Martiningsih, R. S. P., & Inapty, B. A. (2025). Implementing digital accounting information systems to enhance financial governance in village-owned enterprises (BUMDes): Evidence from West Lombok, NTB. Jurnal Aplikasi Akuntansi.
Kania, A. I. (2020). Factors causing the poor management of Village-Owned Enterprises (BUMDes) in Garut Regency. Jurnal Manajemen Indonesia, 20(2), 124-135.
Karma, I. G. M., dkk. (2024). Integrasi sistem pelaporan keuangan antar unit usaha BUMDes untuk konsolidasi laporan. Jurnal Akuntansi dan Keuangan Desa.
Kartikasari, E. D., Zainuddin, S. A., & Jamil, A. (2024). BUMDesa financial accountability: What is the role of BUMDesa accounting and implementation of SAK ETAP? Journal of Entrepreneurship and Business, 12(1), 127-134.
Kurniawati, E., & Hendri, N. (2021). Hambatan penyusunan laporan keuangan BUMDes di Indonesia. Jurnal Ekonomi dan Bisnis, 5(1), 22-35.
Nugroho, A., & Pramudita, R. (2022). Metode Waterfall dalam pengembangan sistem informasi BUMDes. Jurnal Informatika, 9(1), 12-25.
Prawoto, N., Saud, I. M., & Nurjanah, A. (2023). Financial report preparation training to increase human resource capacity at BUMDes Tamantirto Kasihan Bantul. Community Empowerment, 8(2), 252-258.
Putri, A., Blongkod, H., & Mahmud, M. (2024). Influence financial management and use accounting information technology in the preparation of BUMDes financial statements. Jambura Science of Management, 6(2), 60-75.
Rahayu, S., & Hartikayanti, H. N. (2023). Implementasi sistem informasi akuntansi pada BUMDes untuk peningkatan akuntabilitas. Jurnal Akuntansi dan Bisnis, 5(1), 55-70.
Ramadhan, A. (2022). Sistem informasi keuangan berbasis web pada BUMDes: Kecepatan, ketepatan, dan akurasi. Jurnal Sistem Informasi, 6(2), 101-115.
Republik Indonesia. (2014). Undang-Undang Nomor 6 Tahun 2014 tentang Desa.
Republik Indonesia. (2021a). Peraturan Pemerintah Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa.
Republik Indonesia. (2021b). Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 3 Tahun 2021.
Suhendri, H., Pudjiastuti, A. Q., & Rikarti, M. R. A. (2026). Pendampingan penyusunan laporan keuangan BUMDes Pandesari berbasis akuntabilitas. Jurnal Pengabdian Masyarakat



