Projected Implementation of a Website-Based Laundry Services Accounting Information System Using the APIK SI Application

The author(s) declares that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.


Introduction
The transition from manual to digital financial management systems is not just a challenge but a promising opportunity for the sustainability and growth of small and medium-sized enterprises (SMEs), particularly in service-oriented businesses such as laundries.Arafah Laundry in Jayapura exemplifies the challenges many SMEs face due to their reliance on outdated, manual bookkeeping systems, which often result in inefficiencies, inaccuracies, and an inability to measure business performance effectively.According to Nasihin et al. (2020), the manual recording of financial transactions in SMEs leads to data inaccuracies and hinders business growth.Similarly, Novianti & Fitrianti (2022) found that despite the competence of employees, the lack of a formalized accounting information system (AIS) significantly impairs financial management in laundry services.These challenges are expected of Arafah Laundry but are common among many SMEs in developing regions with limited digital literacy and access to technology (Alazmi et al., 2021).Wicaksono (2022) highlights that many processes remain manual even when digital tools are adopted, exacerbating inefficiencies.The theoretical foundation of this research lies in the understanding that implementing an AIS can provide SMEs with accurate, real-time financial data, which is essential for making informed business decisions and improving overall performance (Antoni et al., 2022).However, the slow adoption of AIS in these businesses underscores a critical gap between theoretical knowledge and practical application in the SME sector.
Recent studies have increasingly highlighted the importance of adopting accounting information systems (AIS) in improving the financial management of small and medium-sized enterprises (SMEs), particularly in the service sector.Nasihin et al. (2020) demonstrated that implementing an integrated AIS at Mutiara Laundry significantly enhanced the accuracy of financial records and reduced manual errors.Similarly, Noviani et al. (2022) examined the challenges of AIS adoption in Royal Laundry Medan.They found that while introducing digital tools improved financial transparency, systematic integration could have enhanced its effectiveness.The study by Antoni et al. (2022) on T&F Laundry further emphasized that web-based accounting applications could streamline financial operations and provide real-time insights, making them essential tools for SMEs looking to optimize their financial management practices.These studies collectively underscore the current state of research, where the focus is on demonstrating the tangible benefits of AIS in enhancing operational efficiency and financial accuracy in the laundry service industry.Despite these advancements, recent studies also reveal significant limitations in the existing literature.Many studies, such as those by Nasihin et al. (2020) and Wicaksono (2022), have focused on larger urban enterprises, leaving a gap in understanding SMEs' unique challenges in remote or underdeveloped regions.Additionally, while the short-term benefits of AIS implementation are welldocumented, there needs to be longitudinal research assessing the long-term impact of these systems on business performance, particularly in the context of service-oriented SMEs.This gap in the literature indicates the pressing need for further research to explore the specific barriers to AIS adoption in smaller businesses and to evaluate the sustainability of these systems over time.Your contribution to this research is crucial in advancing our understanding of AIS and its potential in the SME sector.While recent studies have effectively demonstrated the benefits of implementing accounting information systems (AIS) in enhancing operational efficiency and financial accuracy within the service sector, there remains a significant gap between these findings and the field's current empirical and theoretical aspects.Empirically, research such as that conducted by Nasihin et al. (2020) and Noviani et al. (2022) primarily focuses on AIS implementation in more urban and developed environments.These studies often overlook SMEs' unique challenges in remote areas, such as Jayapura, where access to technology and digital training is limited.This gap is critical, as environmental conditions and resource availability are crucial factors influencing the successful adoption of new technologies.While existing research underscores the short-term benefits of AIS, more attention needs to be given to the long-term impacts of these systems on business sustainability.Current studies need to pay more attention to how AIS can influence long-term strategic decisionmaking and growth for SMEs, particularly in dynamic and challenging business environments.Therefore, this research aims to expand upon previous findings by exploring the implementation of AIS within a broader context, considering the unique factors faced by small businesses in remote regions.This study will also challenge existing assumptions about the universal benefits of AIS by assessing its effectiveness in less-than-ideal scenarios, such as those encountered by Arafah Laundry in Jayapura.
Based on the research focus of this study, the key research questions are: (1) How can the SI APIK application be effectively implemented at Arafah Laundry to enhance financial management?(2) To what extent can SI APIK provide accurate and accessible financial information that aids in achieving the business's profitability goals?The primary objective of this research is to examine the application of the SI APIK accounting system at Arafah Laundry, aiming to streamline financial operations and provide the business owner with accurate, real-time financial data that supports effective decision-making and profitability.The novelty of this study lies in its specific application of SI APIK in a small, service-oriented business in a remote area like Jayapura, which presents unique challenges that have yet to be explored in existing research.By focusing on a practical, real-world case, this research contributes to the broader understanding of how tailored accounting information systems can overcome the limitations of manual bookkeeping, particularly in regions with limited access to technology.Additionally, this study extends the theoretical discourse on AIS by examining its practical utility in achieving financial accuracy and operational efficiency.It offers insights directly applicable to similar SMEs in comparable contexts.

Small and Medium Enterprises (SMEs)
Accounting is a crucial financial management process involving the collection, recording, analysis, summarization, classification, and reporting of financial transactions.This system provides essential financial information to stakeholders, including management, shareholders, and government agencies, to support informed decision-making.As Masnoni et al. (2024) noted, accounting goes beyond mere record-keeping, serving as a comprehensive tool that enhances an organization's economic well-being by delivering accurate and timely financial data.The significance of accounting in business is evident in its core functions.First, it aids in planning financial growth by allowing businesses to forecast outcomes, set realistic financial goals, and budget effectively.Businesses can identify trends and make strategic decisions by analyzing past financial data.Hasibuan et al. (2023) emphasize that this function is critical for maintaining a business's financial health and achieving long-term objectives.Accounting also plays a vital role in providing data for investors.Accurate financial statements are essential for investors to assess a company's profitability and viability, helping them decide where to allocate resources (Noy, 2023).Transparent and accurate reporting is critical to maintaining investor confidence and attracting potential investments (Ermawati, 2023).Accounting serves as the foundation for securing loans and capital.Financial institutions rely on detailed financial statements to evaluate a company's stability and ability to repay loans.Accurate accounting is thus crucial for businesses that depend on external funding for operations or expansion efforts (Hastuty et al., 2023).Another critical function of accounting is tracking payments.Effective accounting systems ensure that all transactions, including payments made and received, are accurately recorded.This helps businesses monitor cash flow, manage liabilities, and meet obligations on time, which is essential for maintaining financial control and preventing fraud Ndegwa & Mungai (2019).Beyond these traditional functions, the role of accounting has evolved significantly in modern business practices.The integration of information technology has transformed how financial data is collected and analyzed, enabling more accurate and timely reporting.Accounting now encompasses strategic financial planning, risk management, and corporate governance.According to Innes & Norris (2005), this evolution reflects the increasing complexity of business operations and the growing demand for transparency and accountability from stakeholders.In corporate governance, accounting plays a crucial role in ensuring that financial activities are conducted transparently and in compliance with legal standards.This is particularly important in today's business environment, where there is a strong emphasis on corporate responsibility and integrity.Robust accounting practices help protect the interests of shareholders and other stakeholders by maintaining the integrity of financial reporting.Accounting also plays a significant role in managing financial risks.By analyzing financial data, businesses can forecast potential risks and develop strategies to mitigate them.This proactive approach is vital for ensuring the long-term sustainability of a business Samonas (2015).Accounting also supports corporate social responsibility (CSR) initiatives by including non-financial factors, such as environmental impact, in financial reporting.This reflects the growing importance of sustainability in business practices and helps companies demonstrate their commitment to ethical practices (Nursesmi, 2024).

Definition and Function of Accounting
Accounting is a fundamental process essential for managing the financial operations of any economic entity.It involves the systematic collection, recording, analysis, summarization, classification, and reporting of financial transactions.These processes provide crucial financial information to stakeholders such as management, shareholders, and government agencies, aiding them in making informed decisions (Ermawati, 2023).As Ilyas (2023) explains, accounting is more than just maintaining records; it is a comprehensive system that supports decision-making by delivering timely and accurate financial data.The primary goal of accounting is to supply stakeholders with the information needed to make well-informed decisions that align with organizational goals and anticipate future needs.This role is vital for ensuring that management, investors, and other interested parties have the necessary data to guide their actions and strategies (Ilyas, 2023).
In the business world, accounting serves several vital functions for success.According to Hasibuan et al. (2023), accounting's first function is to assist in financial growth planning.Analyzing historical financial data allows businesses to forecast outcomes, budget effectively, and set realistic financial goals (Wirawan, 2023).This planning ensures that a business maintains its financial health and meets its long-term objectives.Another crucial function of accounting is providing data for investors.Accurate financial statements enable investors to assess a company's profitability and viability, informing their investment decisions.The transparency and accuracy of these reports are fundamental to maintaining investor confidence and attracting potential investors (Fung, 2014).Accounting serves as the foundation for securing loans and capital.Financial institutions rely on comprehensive financial statements to evaluate a company's stability and ability to repay loans (Susrama, 2024).These statements are critical for businesses seeking external funding for operations or expansion.Accounting also plays a vital role in tracking payments.Effective accounting systems ensure that all financial transactions are accurately recorded, which is essential for maintaining financial control, avoiding errors, and preventing fraud (Prasetianingrum & Sonjaya, 2024).Precise records allow businesses to monitor cash flow, manage liabilities, and meet financial obligations on time, supporting compliance with legal and regulatory requirements (Mintah et al., 2022).Beyond these traditional roles, accounting has evolved to meet the demands of modern business practices.The integration of information technology has transformed financial data collection and analysis, leading to more accurate and timely reporting.Accounting now also encompasses strategic financial planning, risk management, and corporate governance (Munte et al., 2024).This evolution reflects the increasing complexity of business operations and the need for greater transparency and accountability.

Financial Report
Financial statements are the crucial outputs of the accounting process, providing essential financial information about a business to stakeholders, including management, investors, creditors, and regulators.These statements are essential for informed decision-making as they offer insights into a company's financial position, performance, and changes in financial status over time.According to Financial Accounting Standards (SAK, 2023), financial statements include the balance sheet, income statement, statement of changes in financial position (such as cash flow statements), and notes to the financial statements, all of which collectively provide a comprehensive view of a company's financial activities.The balance sheet, or statement of financial position, presents a snapshot of a company's assets, liabilities, and equity at a specific time.This information is critical for assessing the company's financial stability and structure and helping stakeholders make decisions related to investments, credit, and management strategies (Olayinka, 2022).The income statement, a key component of financial statements, is instrumental in evaluating a company's operational efficiency and profitability.It summarizes the company's revenues, expenses, and profits or losses over a specific period, providing insights into its financial health.This statement is crucial for assessing whether the company is generating sufficient income to sustain its operations and justify further investment (Koller et al., 2010).The statement of changes in financial position, including the cash flow statement, details the inflows and outflows of cash, highlighting the company's liquidity and cash management practices.Understanding how cash is generated and used is vital for assessing the company's ability to meet its obligations, invest in growth, and return value to shareholders (Rappaport, 1999).Notes to the financial statements provide additional context and explanations, enhancing transparency and enabling stakeholders to make more informed decisions based on a comprehensive understanding of the financial data (Kurniati & Hanif, 2024) for strategic planning.The comprehensive nature of financial statements ensures they fulfill multiple purposes, making them essential for all parties involved in economic decision-making (Hasibuan et al., 2023).

Accounting Information System
An Accounting Information System (AIS) is a structured mechanism to collect, process, summarize, and report information on financial transactions and business operations.It is crucial in managing a company's financial data, providing insights that support decision-making and enhance operational efficiency.According to (Abdullah et al., 2020), the primary function of an AIS is to gather and store data related to business activities, which is then used to generate valuable financial information for stakeholders.AIS significantly improves the accuracy and efficiency of financial processes by integrating accounting principles with information technology.This integration allows for real-time processing of financial transactions.It provides immediate access to up-to-date financial information, essential for informed decision-making in today's fast-paced business environment (Quynh, 2023).One of the core functions of AIS is data collection.The system systematically gathers data from various business operations, including sales, purchases, and payroll, and stores it in a central database.This organized financial data collection allows businesses to maintain comprehensive and accurate records.Data processing is another critical function of AIS.The system categorizes and processes this data into useful financial information, such as financial statements, with automation reducing human error and increasing reliability (Zamzami et al., 2021).After processing, AIS securely stores the financial data, making it easily retrievable for analysis and reporting.This storage is vital for auditing, compliance, and maintaining accurate records for future reference (Komang & Nila, 2023).AIS also supports financial reporting by generating vital financial reports like income statements, balance sheets, and cash flow statements.These reports provide a clear overview of a company's financial performance, which is essential for management and stakeholders' decision-making (Hasibuan et al., 2023).AIS aids in strategic decision-making by providing detailed financial insights that help management plan and control business operations effectively.This comprehensive view of a company's financial health is crucial for aligning decisions with long-term business goals (Ilyas, 2023).Additionally, AIS contributes to internal control and risk management by monitoring financial transactions and identifying potential risks, thereby enhancing the company's ability to prevent fraud and ensure efficient use of resources (Fraihat et al., 2024).

Website
A website is a dynamic collection of interconnected web pages that provide various information made available by individuals, groups, or organizations.As Rochmawati (2019) defines it, a website comprises linked web pages that host content such as text, images, animations, audio, video, and other multimedia elements.Collectively, these pages form what is known as the World Wide Web (WWW), a global network where information is shared and accessed.Websites are fundamental to the digital world, serving as the primary medium for disseminating information and facilitating communication.They cater to various purposes, including personal use, business operations, education, and entertainment.This versatility is due to their capacity to host diverse content types, enabling a rich and engaging user experience.The structure of a typical website includes a home page, which serves as the main entry point, and additional linked pages that create a navigable web of information.This structure allows users to move seamlessly between pages, ensuring that information is easily accessible.Websites often feature dynamic content, which updates in real-time or offers interactive elements, in addition to static content, which remains constant (Poongodi et al., 2020).
Websites can be categorized based on their function.For example, informational websites focus on delivering content like news or educational materials, while e-commerce sites facilitate online buying and selling.Social networking sites connect users with similar interests, and content-sharing platforms allow users to upload and distribute media (Madakam & Tripathi, 2021).Multimedia elements such as audio, video, and animations play a crucial role in enhancing the interactivity and appeal of websites.These features are essential for engaging users and making the online experience more dynamic, which is particularly important for retaining visitors and encouraging interaction (Yoyo Advances in Applied Accounting Research, 2(3), 2024.137 -156 DOI: https://doi.org/10.60079/aaar.v2i3.142Sudaryo et al., 2020).As web technology evolves, the integration of these elements continues to grow, offering new ways to present and consume information online (Hasibuan et al., 2023).

APIK SI Application
SI APIK is an Android-based financial recording system that simplifies financial management for Micro, Small, and Medium Enterprises (MSMEs).According to Haryono (2022), SI APIK is a straightforward, user-friendly tool that enables MSMEs to maintain accurate financial records quickly and easily.The system focuses on enhancing the quality and consistency of financial reports by aligning with established accounting standards.The primary objective of SI APIK is to provide MSMEs with a clearer understanding of their financial health.The application helps businesses track income, expenses, and overall financial status by standardizing financial records, which is crucial for decisionmaking and sustainable growth (Warsono & Putrie, 2024).The system's accessibility, being available on Android devices, ensures that it can be widely adopted, even in regions with limited access to other technologies (Alshayban et al., 2020).This accessibility, coupled with the simplicity of its interface, allows business owners to input financial data and quickly generate reports without requiring extensive accounting knowledge (Mauricette et al., 2022).SI APIK's alignment with accounting standards ensures that the financial information it generates is not just reliable, but also comparable across different businesses.This standardization is crucial for MSMEs to present clear and consistent financial information to investors, creditors, and regulators (Putri & Kusmila, 2023).The application's ability to produce standardized financial reports enhances transparency and supports better decision-making for business owners (Hasibuan et al., 2023).SI APIK promotes the long-term sustainability of MSMEs by encouraging regular financial record updates.This practice lets business owners gain insights into their cash flow and profitability, helping them make informed decisions and improve operational efficiency (Ilyas, 2023).According to Haryono (2022), the Financial Information Recording Application Information System (SI APIK) is a simple, fast, and easy Android-based financial recording system.The Accounting Information System (SI APIK) is designed to improve the quality and consistency of financial reports for Micro, Small, and Medium Enterprises (MSMEs).By providing a framework that complies with applicable accounting standards, this system aims to provide a clearer picture of MSMEs' financial health.

Research Design and Methodology
This descriptive research uses a qualitative approach because researchers want to explore as much information as possible about the "Implementation of a Website-Based Laundry Service Accounting Information System Using the APIK SI Application at ARAFAH LAUNDRY Jayapura."Data collection techniques are triangulated (combined), data analysis is inductive/qualitative, and qualitative research results emphasize meaning rather than generalization (Sugiyono, 2013)

Findings
In general, the organizational structure is depicted on an organizational chart.An organizational chart is a design drawing of a formal organizational structure.However, based on the results of interviews, the authors found that ARAFAH LAUNDRY still needs a written organizational structure because this laundry business is new and only has three employees.Arafah Laundry receives income when there is a transaction to pick up the customer's finished clothes.Revenue is usually obtained from fees charged for each type of service provided.Arafah Laundry's operating hours on Monday to Saturday are from 08.00 WIT until 17:00 WIT and are closed on Sundays.Finally, the cashier records all daily income transactions using the manual method, handwriting in a notebook and making reports.If you have made a daily report, the cashier will send the report to the owner.The owner receives the report.The laundry owner receives daily, weekly, monthly, and annual reports from the cashier.

Source: APIK SI Application
A list of categories used for grouping goods that are traded.ARAFAH LAUNDRY is engaged in the cleaning and washing services industry, such as clothes, blankets, towels, bed covers, sarongs, curtains, bed linen, and so on.Here is an example of grouping goods.This menu asks users to fill in the service name, category, and selling price.At ARAFAH LAUNDRY, the owner determines the service price.The following is an example of service data from ARAFAH LAUNDRY.

Statement of Financial Position
In the statement of financial position of ARAFAH LAUNDRY, it is known that the number of assets owned during November is cash in the amount of Rp. 5,063,000.This cash can come from cash receipts from daily business operations, such as sales of services.The opening balance of the statement of financial position for liability accounts has no short-term or long-term debt.The amount of equity at the beginning of ARAFAH LAUNDRY's financial records is Rp.5,063,000.The following is a statement of financial position in ARAFAH LAUNDRY as of November 30, 2023.151

Income Statement and Retained Earnings
In the statement of financial position of ARAFAH LAUNDRY, it is known that the number of assets owned during November is cash in the amount of Rp. 5,063,000.This cash can come from cash receipts from daily business operations, such as sales of services.The opening balance of the statement of financial position for liability accounts has no short-term or long-term debt.The amount of equity at the beginning of ARAFAH LAUNDRY's financial records is Rp.5,063,000.The following is a statement of financial position in ARAFAH LAUNDRY as of November 30, 2023.

Cash Flow Statement
The cash flow statement the application issued, the ending balance in November 2023, is Rp.5,063,000.The following is a cash flow statement in ARAFAH LAUNDRY as of November 30, 2023.

Discussion
Implementing the SI APIK application in the financial reporting of ARAFAH LAUNDRY has provided valuable insights into the efficiency and effectiveness of automated financial reporting systems tailored for small businesses.This application allows the owner of ARAFAH LAUNDRY to seamlessly generate crucial financial statements, such as balance sheets, cash flow reports, and income statements.These tools are essential for providing a comprehensive view of the business's financial health and capturing detailed information on various accounts.The findings align with Hanafi & Halim (2016), who emphasized that balance sheets, income statements, and cash records are the cornerstone of financial reporting for any company.The integration of SI APIK has significantly enhanced ARAFAH LAUNDRY's financial reporting practices, ensuring that the financial statements produced are accurate, reliable, and in line with established accounting standards.This has not only streamlined the business's financial management process but also improved the transparency and consistency of financial information, enabling the owner to make better-informed decisions and maintain a clear understanding of the company's financial position.
The results of the study indicate that the financial reporting activities at ARAFAH LAUNDRY are significantly enhanced by using the SI APIK application.This system streamlines the transaction recording process, making it easier for the owner to monitor and manage the business's financial data.Through the application, ARAFAH LAUNDRY can generate several critical financial statements, including the balance sheet, cash flow statement, and income statement, which are essential for effective business management.The application processes the input data and generates monthly financial statements, giving the owner a clear and organized view of the business's financial position.This is particularly beneficial for small business owners needing more accounting knowledge, as the reports are easy to understand, well-organized, and based on factual data.This finding supports the theoretical framework proposed by Baridwan (2015), which emphasizes that financial reports must possess four main qualitative characteristics: understandability, relevance, reliability, and comparability.
The study's findings strongly support the initial hypothesis, which proposed that implementing the SI APIK application would enhance the accuracy and reliability of financial reporting at ARAFAH LAUNDRY.The results confirm that the SI APIK application has successfully facilitated the creation of accurate, standardized financial statements.This aligns with the hypothesis, indicating that the application improves the precision and consistency of financial data.The study highlights that the SI APIK application not only produces reliable financial information but also does so in a user-friendly format, making it accessible and easy to use for small business owners who may lack extensive accounting knowledge.This outcome underscores the validity of the hypothesis and demonstrates the significant benefits of incorporating technology into financial management practices.Specifically, the SI APIK application effectively addresses the inherent challenges of manual financial reporting, such as errors and inconsistencies, by automating the process and ensuring that the financial statements generated are accurate and aligned with established standards.This technological solution is an essential tool for small businesses like ARAFAH LAUNDRY, enabling them to achieve greater financial transparency and make well-informed business decisions based on reliable data.
Beyond validating the initial hypothesis, the study's findings also resonate with established theories in accounting and financial management, particularly the framework proposed by Baridwan (2015).Baridwan's theory emphasizes the four essential characteristics of useful financial reports: understandability, relevance, reliability, and comparability.The financial statements generated by the SI APIK application for ARAFAH LAUNDRY embody these characteristics, making them precious tools for the business owner.The ease with which these reports can be understood, coupled with their relevance to the business's financial activities, ensures that the information is not only accessible but also directly applicable to decision-making processes.Furthermore, the reliability and comparability of the data enhance the accuracy of the insights derived from these reports, allowing the business owner to make well-informed decisions based on solid financial evidence.The alignment of these findings with established accounting theories highlights the effectiveness of the SI APIK application in improving financial reporting practices for small businesses.It underscores the application's role in meeting and exceeding the basic requirements for financial information, thereby enhancing the overall financial management and strategic planning capabilities of small enterprises like ARAFAH LAUNDRY.
When comparing the results of this study with those of previous research, it is evident that there are similarities and differences.Earlier studies, such as those conducted by Hanafi & Halim (2016),, have consistently highlighted the importance of generating standard financial reports, such as balance sheets and income statements, for effective business management.This study's findings align with those of earlier studies, as the SI APIK application has successfully enabled ARAFAH LAUNDRY to produce these essential financial documents.However, the study also identifies certain limitations associated with the application, which should have been more extensively covered in previous research.Specifically, the SI APIK application requires the user to manually input customer data and transaction details, which can be time-consuming, especially when handling multiple transactions.This limitation suggests that while the application is efficient in generating financial reports, there is still room for improvement in user efficiency.
Despite these limitations, the practical implications of the study are significant.The findings demonstrate that the SI APIK application can be a valuable tool for small businesses like ARAFAH LAUNDRY, helping them maintain accurate financial records and generate reliable financial statements.This has several practical benefits.First, it allows business owners to monitor their financial performance more effectively, making it easier to identify areas where the business is performing well and where improvements are needed.Second, the application supports compliance with accounting standards, which is crucial for maintaining transparency and credibility with stakeholders, including investors and creditors.Finally, by automating the financial reporting process, the SI APIK application frees up time for business owners, allowing them to focus on other essential aspects of their business, such as marketing, customer service, and strategic planning.
The findings demonstrate that the SI APIK application substantially benefits small businesses, significantly enhancing financial reporting practices.The application has proven to be a valuable tool for ensuring accuracy, consistency, and ease in generating essential financial statements.However, there are also significant opportunities for further research and development to maximize its potential.Future studies could investigate improving the application's functionality, making it more efficient and user-friendly.For instance, adding features that enable batch processing of transactions or automatic retrieval of customer data could significantly reduce the time and effort required to input information, thereby increasing the application's usability for small business owners with limited resources.Additionally, research could explore the long-term impact of using the SI APIK application on overall business performance, examining how it influences critical metrics such as profitability, growth, and financial stability over time.This deeper understanding could refine the application to meet the evolving needs of small businesses better, ensuring that it remains an effective tool for financial management and continues to contribute to their success in a competitive market.

Conclusion
This study demonstrates that implementing the SI APIK application enables ARAFAH LAUNDRY to efficiently maintain accounts and record income and expenditure transactions in compliance with applicable accounting regulations.The application not only automates the generation of financial statements, including calculating profits and losses over specified periods, but also simplifies the monthly financial reporting process.The company can streamline transaction records through this system, ensuring that all financial activities are well-archived and easily accessible for further assessment.The findings suggest that the SI APIK application provides essential financial information that supports the ongoing development and growth of ARAFAH LAUNDRY.
The study contributes to academic and practical fields by offering original insights into using automated financial reporting systems for small businesses.The application of SI APIK proves to be a valuable tool in enhancing financial management practices, providing a user-friendly platform that aligns with accounting standards.Its ability to automate complex financial processes highlights its potential for broader applications across various industries, such as trade, manufacturing, agriculture, livestock, and fisheries.This study's practical and managerial implications underscore the importance of integrating such technology into small business operations to improve efficiency, accuracy, and strategic decision-making.
However, this study also has its limitations.The research is confined to the application of SI APIK within a single small business, which may limit the generalizability of the findings across different industries or business sizes.The audience should be aware of the need for additional research to examine SI APIK's use in various sectors and gauge its efficacy in various operational contexts.Additionally, the current study did not examine the long-term impacts of using the application on business performance.Future studies could investigate these aspects, focusing on how continuous use of SI APIK influences profitability, growth, and financial stability.Researchers and practitioners should also consider enhancing the application's functionality to address any identified limitations, thereby expanding its usability and effectiveness for a wider range of businesses.

Figure 13 .
Figure 13.November 2023 Statement Of Financial Position Arafah Laundry Source: APIK SI Application

Figure 14 .
Figure 14.Income Statement and Retained Earnings of Arafah Laundry Source: APIK SI Application

Figure 15 .
Figure 15.Cash Flow Statement of Arafah Laundry Source: APIK SI Application

Advances in Applied Accounting Research, 2(3), 2024. 137 -156 DOI: https://doi.org/10.60079/aaar.v2i3.142
. These financial statements are indispensable tools for various stakeholders.Investors use them to assess potential returns and risks, creditors evaluate the company's creditworthiness, and management relies on them . The of this research is Arafat Laundry, Jl.Genemo No. 03 Hamadi field, South Jayapura.This research uses a purposive sampling technique, which is sampling or research subjects that are considered in a population and have been known and considered beforehand.This study's primary and secondary data types are primary and secondary. location

Table 1 .
Expenditure Recording Recording Receipts and Expenses at Arafah Laundry