Optimization Accounting Management Efforts through Design
Information System at PT. Rajawali Nusindo Bandung
Ulfah Winduasih and Riske Faldesiani
Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No. 229 Bandung 40154 Jawa Barat - Indonesia
Keywords: Accounting Information System, SDLC, Waterfall, UML.
Abstract: Good accounting management is one of the areas of activities that must be undertaken by PT. Rajawali
Nusindo Bandung. This research aims to optimize existing business processes in the accounting unit which
is assisted with modelling of information systems. This study uses an applied research methodology with
SDLC or System Development Life Cycle design methods and using waterfall paradigm. While the tools
that are used in the design UML or Unified Modelling Language, which consists of five design diagrams
are: use cases, class diagrams, activity diagrams, state diagrams, and sequence diagrams. Next step is
designing process of information display system. Then for the architectural design of information systems
that is client-server architecture. The last stage is the evaluation through the design of demonstrating and
conducting interviews to companies using the technique through a formal review. Based on the analysis of
the information system components in the company, it is produced a draft management information system
of accounting management which has the function which the process of estimates making, procurement
activity, filling of a transaction, verification process, the decision of acceptance or rejection, and payment.
Using information system of accounting management can ease accounting transaction process in PT.
Rajawali Nusindo Bandung.
1 INTRODUCTION
Along with the rapid development of information
technology, encouraged the emergence of new ideas.
The system that initially runs manually is slowly
getting shifted. During the early stage of IT
acquisition, managing IT activities relating to
operation, programming, and data collection were
the major areas of concern. In later stages the focus
was on establishing a unit to look after various types
of applications over an extended lifecycle, despite
change in technology. Simultaneously, emphasis to
involve users developed not because of business
priorities, but to enable easy use of applications
computerized (Misra, 2017). Technology is now a
must, especially in an organization. System
principles information within an organization is use
of information systems on an organization that aims
to add value for the organization greatly influenced
by organizational structure, culture and changes
(Stair and Reynolds, 2013).
Information continues to flow and the number
increases with the number of requests, as well as the
growing number of data. In addition, the use of a
database within a company was more and especially
with the network system. The database can be
distributed from one computer to another. The
number of user flows has increased with the size of
the company. Companies need information systems
to collect, process and store data and distribute
information. Utilization of information technology
by the organization or company broadly aims to
facilitate the implementation of business processes
and improve competitive ability. The process of
building software computers and information
systems have always been determined by the
development methodology different. A software
development methodology refers to framework used
to plan, manage, and control the process
development of information systems (Baxter and
Ian, 2013). Through information technology, it is
expected that the company's business processes can
be implemented more easily, quickly, efficiently and
Winduasih, U. and Faldesiani, R.
Optimization Accounting Management Efforts through Design Information System at PT. Rajawali Nusindo Bandung.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 409-414
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
409

effectively. The use of network technology within an
organization or company becomes commonplace.
In a company, well-recorded finance will result
in a growing company. No exception PT Rajawali
Nusindo Branch Bandung is a pharmaceuticals
distribution company that has a lot of financial
transactions every day, especially this company has
had many business partners. Currently, PT Rajawali
Nusindo still using manual systems for the
management of accounting transactions, so that the
business process is running slow and still use a lot of
papers and documents to matching accounting
codes.
Therefore, conducted a study to analyze the
needs of users to optimize the accounting
management system. From the background, it can be
formulated as follows:
1. How is the accounting management system
currently run by PT. Rajawali Nusindo
Bandung?
2. What is the weakness of the accounting
management system currently in use?
3. How to design an accounting management
system that meets the needs of users??
1.1 Information Systems
Information systems, which are work systems whose
processes and activities are totally devoted to
processing information through activities that
include capturing, transmitting, storing, retrieving,
deleting, manipulating, and displaying information
(Alter, 2008).
The accounting information system is a
collection of resources such as human and tools for
designing and transform financial data into
information that will affect the decision-making
(Kendall and Julie, 2010). Information resources
have gradually become a most important strategic
resource of enterprises. The operation of enterprise
accounting information system has significant
influence on enterprise performance. Descriptions of
accounting information system are mainly realized
through the establishment of corresponding metadata
(Meng, 2014).
1.2 System Development Life Cycle
(SDLC) Waterfall
System development life cycle or SDLC is a
methodology for designing, constructing, and
maintaining information and system processes.
There are a lot of SDLC model, one of which is the
model Waterfall consisting of five stages for
sequentially completed in order to develop device
solutions software (Bassil, 2012). Software
development life cycle (SDLC), is a structure
imposed on the development of a software product.
It is often considered as a subset of system
development life cycle. There are several models for
such processes, each describing approaches to a
variety of activities that take place during the
process (SVITS, 2012).
Waterfall is a model development of the
underlying system or early for the development
model other systems (Khurana and Sachin, 2012).
The waterfall model is also called linear sequential
or classical lifestyle. This method provides a
sequence of software lifecycle sequentially starting
from analysis, design, coding, testing, and
maintenance phase.
Figure 1: Software lifecycle.
1.3 Unified Modelling Language
(UML)
Unified Modeling Language or UML is one of the
object-based modeling. UML equipment is
standardized as a tool for document analysis and
design of software systems. UML is used for a
software design and has various diagrams (Kaur and
Rajeev, 2012). UML is considered an industry
standard modeling language with a rich graphical
notation, and comprehensive set of diagrams and
elements. It is used to specify, visualize, modify,
construct and document the artifacts of an object
oriented software-intensive system under
development (Lee, 2012).
2 METHODOLOGIES
This research method is research qualitative and
applied research. Where the data obtained based on
observation and interview, and also concerned with
practical realities, namely the application and
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development of knowledge generated by basic
research in real life. Basic research functions to
generate knowledge to find solutions to common
problems, whereas applied research serves to find
solutions to problems in a particular field. The
undertaken development method is by SDLC
waterfall method model. Stages in the method
waterfall model is analysis, design, implementation,
testing, and maintenance (Bassil, 2012).
3 RESULTS
3.1 User Requirement Analysis
Based on the results of interviews and observations,
can know the process of expenditure and cash
receipts in Accounting Division that runs today by
using workflows along with flow map of each
process. Workflow is a flow of all tasks performed
in a business process, while flow map is a data flow
diagram of documents or forms that circulate or flow
in a manual business process. This diagram serves to
determine the relationship between entities through
documents flowing from a source until the document
is received by the recipient of the document. Here is
the workflow in the process of cash and bank
transactions on the Accounting Division:
Figure 2: Process of cash and bank transactions on the Accounting Division.
The whole process of accounting transaction
management is still using manual method causing
some problems that are:
1. The business process runs less quickly because it
requires a lot of manual approval
2. Form cannot be accessed easily anywhere and
anytime
3. Many use the paper to form so that a full
accounting of employees working desk with
stacks of papers (paperless)
While the result of user requirement analysis in
accounting transaction management system that is as
follows:
1. This system is designed to handle accounting
information management system
2. The system is running in a web-based
Optimization Accounting Management Efforts through Design Information System at PT. Rajawali Nusindo Bandung
411

3. This system is the first process Login, which
serves to get into the system
4. This system helps in the process of filing,
verifying, and approving transactions
3.2 Information System Design
Picture this use case diagram can be seen in the
picture below:
Figure 3: Use case diagram accounting information systems management transaction.
From the picture above can be seen the actors
and their functions. In addition to the use case, there
is class diagram that shows inter-class relationships
and detailed explanations of each class in the design
model of a system.
The multiple interfaces that describe the
accounting management information system of PT
Rajawali Nusindo Branch Bandung.
Figure 4: Interface login.
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Figure 5: Interface submission transaction expenses.
4 CONCLUSIONS
From this research can be drawn a conclusion that
the process of managing the current accounting
transactions is still done manually. In addition, there
are processes that do not yet use an integrated
system with accounting processes such as the
management of transactions that cause employees to
wait long enough for transaction approval in order to
make payments. The transaction processing
activities that are still done manually will reduce the
efficiency and effectiveness both in terms of time,
effort and cost. Based on the research that has been
done, there are some weaknesses of the accounting
process and processes related to the management of
financial transactions are still done manually, among
others, the documentation and storage is less good,
difficulties in data retrieval, validation of the old
transaction, and the payment process is less
effective.
Management information system design of
accounting transactions can be a solution in dealing
with problems experienced in one accounting
process is still done manually. This information
system design is based on user requirement analysis.
This information system includes several functions
such as employee management function, division
management, managing positions, managing history
positions, managing forecasts, managing forecasts,
managing sub-estimates, submitting transactions,
verifying transactions, approving, and payment
transactions. This accounting information
management system is a web-based application that
uses PHP and HTML programming languages that
can be accessed anywhere and anytime through the
browser application.
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