THE IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE
Downloads
Abstract
This study aims to analyze and design an AIS using the Business Process Model and Notation (BPMN) to improve the effectiveness and efficiency of BUMDes Pulotondo's financial reports. The approach used in this design is Research and Development using the ADDIE model. By analyzing and designing financial applications using BPMN, BUMDes Pulotondo is expected to be able to improve efficiency and transparency in its financial management. The results of the study show that the results of the analysis using the fishbone diagram can create an application design with two levels of system users, namely administrators and staff. Using BPMN shows the business process flow of financial reports, namely the Profit and Loss Report, Statement of Changes in Equity, Cash Flow Report, and Balance Sheet Report. This research provides an original contribution by integrating BPMN modeling with the ADDIE development framework to design an Accounting Information System (AIS) specifically designed for Village-Owned Enterprises (BUMDes). In contrast to previous studies that often apply generic financial systems, this study discusses the unique operational characteristics of BUMDes Pulotondo. The use of BPMN provides clear and standardized visualization of financial processes, while the implementation of user-level access (administrator and staff) increases the security and usability of the system.
Keywords:
Business Process Model and Notation (BPMN) Accounting Information System Financial Reports BUMDesReferences
Anwar, M. (2019). Basics of Corporate Financial Management. Edition 1. Jakarta: Prenadamedia Group.
Aryanti, M. R., -, P., & -, S. (2020). Perancangan Sistem Informasi Akuntansi Penerimaan Kas (Studi Kasus: Koperasi Kota Salatiga). Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 4(2), 121–135. https://doi.org/10.34010/aisthebest.v4i02.2260
Dony Waluya Firdaus, L. R. (2018). Definisi Akutansi. @Is the Best: Accounting Information Systems and Information Technology Business Enterprise, 3, 4.
Gracia, J. (2019). Business Process Management with Bizagi Modeler: A Practical Guide. Apress. https://doi.org/https://help.bizagi.com/platform/en/studio_contextactions.htm
Indonesian Institute of Accountants. (2019). Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Jakarta: IAI.
Jeston, John, and J. N. (2014). Business Process Management: Practical Guidelines for Successful Implementations. 4th ed.,
Lintong, J. S., Limpeleh, E. A. N., & Sungkowo, B. (2020). Laporan Keuangan Berdasarkan SAK ETAP pada BUMDes “Kineauan” Desa Wawona Kabupaten Minahasa Selatan. Jurnal Bisnis Dan Kewirausahaan, 16(1), 95–101. https://doi.org/10.31940/jbk.v16i1.1597
M Titiokan, B., Huliselan, M., Sanduan, A., N Ralahallo, F., & Siahainenia, SE, M.Si, A. J. D. (2020). Pengelolaan Keuangan BUMDes Di Kabupaten Kepulauan Aru. Jurnal Pengabdian Masyarakat Jamak (Manajemen & Akuntansi), 03(01), 197–216.
Mahendra, D., Santosa, J., & Haryanto, A. T. (2020). Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal. Jurnal Akuntansi Dan Pajak, 21(01), 32–39. https://doi.org/10.29040/jap.v21i1.1007
Maryunani. (2018). Development of BUMDes and empowerment of village government. Pustaka Setia.
Molenda, M. (2015). NoIn Search of the Elusive ADDIE model. Performance Improvement. https://doi.org/https://doi.org/10.1002/pfi
Pramitari, I. G. A. A., Nurhayanti, K., & Suningsih, S. L. P. Y. (2020). Penerapan SAK ETAP pada Unit Jasa Pengelolaan Sampah BUMDes Desa Buduk. Seminar Nasional Terapan Riset Inovatif (SENTRINOV) Ke-6, 6(2), 246–253.
Rahmawati, D., Rokhmawati, R. I., & Perdanakusuma, A. R. (2017). Analisis dan pemodelan proses bisnis bidang pelayanan perizinan menggunakan bussiness process modelling Notation (BPMN) studi pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Pemerintah Kota Malang. Jurnal Pengembangan Teknologi Informasi Dan Ilmu Komputer, 1(11), 1337–1347.
Riswanto, A., Ningsih, S. R., & Daryati, D. (2017). Pengendalian Intern Dan Pemberian Kredit Usaha: Analisis Peranan Dan Efektifitas Sistem. Jurnal Riset Akuntansi Dan Keuangan, 4(3), 319–332. https://doi.org/10.17509/jrak.v4i3.4670
Romney M. B. & Steinbart P. J. (2018). accounting information systems (14th ed.).
Siregar, M. (2017). Principles of Financial Accounting. Gramedia.
Supriyati, & Bahri, R. S. (2020). Model Design of Accounting Information Systems for Village Owned Enterprises (BUMDes). IOP Conference Series: Materials Science and Engineering, 879(1). https://doi.org/10.1088/1757-899X/879/1/012093
Titania, N. K., & Utami, I. (2021). Apakah bumdes sudah taat pada good governance? Jurnal Akuntansi Aktual, 8(1), 77–84. https://doi.org/10.17977/um004v8i12021p077
Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2022). Accounting information systems: controls and processes. John Wiley & Sons.
Wijaya, I. B. P. A. A., Juniawan, I. N., Negara, I. B. K. D. S., & Budyanto, D. H. (2022). e-ISSN 2746-850X Journal of Informatics Engineering and Technology (. 03(2), 10–17.
Yohana. (2018). Business process modeling using Business Process Modeling Notation (BPMN). Academic Journal of Pasir Pengaraian University.
Yulianto, H. D., Puspitawati, L., & Mega, R. U. (2021). Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises. AFRE (Accounting and Financial Review), 4(2), 269–275. https://doi.org/10.26905/afr.v4i2.5995
License
Copyright (c) 2025 Nabilla Lailatuz Zaidah, Nur Indah Riwajanti, Nurafni Eltivia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
