Update Artikelilmiah: 52186

AULIA RAHMA

NIM

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Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menganalisis efektivitas sistem pelaporan penjualan pada berbagai unit usaha KUD Mino Saroyo Cilacap, yang meliputi unit distribusi BBM (SPBUN/SPBB), Tempat Pelelangan Ikan (TPI), unit penangkapan ikan dan cold storage PT Balakosa, serta unit ritel (Waserda). Penelitian ini dilatarbelakangi oleh perbedaan tingkat digitalisasi sistem pelaporan antarunit usaha yang berpotensi memengaruhi akurasi, ketepatan waktu, dan keterpaduan data penjualan. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi partisipatif, wawancara semi-terstruktur, serta analisis dokumen selama pelaksanaan program magang Merdeka Belajar Kampus Merdeka (MBKM). Hasil penelitian menunjukkan bahwa unit usaha yang telah menerapkan sistem pelaporan digital secara terintegrasi, seperti SPBUN/SPBB dan TPI, memiliki tingkat efektivitas pelaporan yang lebih tinggi, ditandai dengan ketepatan waktu laporan, akurasi data penjualan, dan kemudahan proses verifikasi. Sebaliknya, unit usaha yang masih menggunakan sistem manual atau semi-digital menghadapi kendala berupa keterlambatan pelaporan, ketidaksesuaian stok, serta meningkatnya risiko kesalahan pencatatan. Temuan ini menegaskan bahwa integrasi sistem, kompetensi operator, dan konsistensi standar pelaporan merupakan faktor utama yang memengaruhi efektivitas pelaporan penjualan serta pengambilan keputusan manajerial.

Abtrak (Bhs. Inggris)

This study aims to analyze the effectiveness of the sales reporting system in various business units of KUD Mino Saroyo Cilacap, which include the fuel distribution unit (SPBUN/SPBB), fish auction site (TPI), PT Balakosa's fishing and cold storage unit, and retail unit (Waserda). This study was motivated by differences in the level of digitization of reporting systems between business units, which could potentially affect the accuracy, timeliness, and integration of sales data. The research method used was descriptive qualitative through participatory observation, semi-structured interviews, and document analysis during the implementation of the Merdeka Belajar Kampus Merdeka (MBKM) internship program. The results show that business units that have implemented an integrated digital reporting system, such as SPBUN/SPBB and TPI, have a higher level of reporting effectiveness, characterized by timely reports, accurate sales data, and ease of verification. Conversely, business units that still use manual or semi-digital systems face obstacles in the form of late reporting, stock discrepancies, and an increased risk of recording errors. These findings confirm that system integration, operator competence, and consistency in reporting standards are the main factors that influence the effectiveness of sales reporting and managerial decision-making.

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