Jurnal Greenation Ilmu Akuntansi · e-ISSN: 2985-7155 · p-ISSN: 2985-7147

Perancangan Sistem Pencatatan Kas Berbasis Cash Advance Pada Transaksi Pembelian Biji Kakao Di Pt Pesona Agri Khatulistiwa

Christi Anjelina Resmi Ranti Rosalina
Vol. 4 No. 1 (2026) 14 September 2026 Pages 15-24

Abstract

Cash recording for cocoa bean purchase transactions at PT Pesona Agri Khatulistiwa is still done manually using Microsoft Excel, resulting in challenges such as non-real-time recording, payment calculation errors, difficulties in reconciling transactions with cash advance balances, delays in fund disbursement, and unstructured recording of debts owed to farmers. This study aims to design a cash advance-based cash recording system that integrates fund management, purchase realization recording, and inventory information as supporting data. The study employs a descriptive qualitative approach with data collection through observation, interviews, and document analysis. System development uses the Waterfall method, which includes requirements analysis, design, implementation, and testing. The system was developed as a web-based application using Laravel and PHP, with MySQL as the database and Bootstrap for the user interface. The design includes cash advance management, recording of purchases and debt payments to farmers, and an inventory card with automatic conversion based on yield and depreciation to support transaction control.

Keywords

Cash Recording System Cash Advance Cocoa Bean Purchasing