Accounting Information System and Financial Decision-Making: Evidence From a Micro-Enterprise Coffee Shop in Bandung

Abstract

This study investigates the role of an Accounting Information System (AIS) in supporting financial management and decision-making within a micro-enterprise coffee business in Bandung, Indonesia. Employing a descriptive qualitative design, data were collected through semi-structured online interviews with five key personnel (owner, manager, cashier, barista, and finance officer) and document analysis, including digital cashier (Point-of-Sale) transaction records. Thematic analysis, following Braun and Clarke’s (2006) approach, was applied to identify patterns related to revenue, expenditure, and conversion cycles. The findings reveal that the AIS enables real-time transaction recording, facilitates simple financial reporting, and assists in inventory monitoring. However, weaknesses persist in documentation accuracy, supervision, and segregation of duties, leading to potential management override. The study provides empirical evidence on the implementation of AIS in micro-creative industries. It proposes a three-phase improvement model: (1) immediate cash reconciliation and role-based access control, (2) medium-term development of Standard Operating Procedures (SOPs) and employee training, and (3) long-term integration with formal accounting systems. The results have both theoretical implications for AIS adoption in small enterprises and practical relevance for improving financial transparency and control among micro businesses.