PERANCANGAN DAN PEMBANGUNAN WEBSITE MANAJEMEN KAS BERDASARKAN SAK EP (ENTITAS PRIVAT) PADA BUMDES MEGAMENDUNG JAYA

Abstract

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. User Acceptance Testing involving the BUMDes director resulted in an overall acceptance score of 88%, categorized as "highly acceptable". The system improves recording accuracy and efficiency, strengthens horizontal accountability to the village community, and provides a structured basis for BUMDes cash governance.