Proceedings of the 8th International Conference on Informatics, Engineering, Science & Technology (INCITEST 2025)

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Prototype of KPI Profitability Module Integrated into Accounting Information System at Smart UNIKOM Cooperative

Authors
Dony Waluya Firdaus1, *, Wulan Keisha Permata1
1Department of Computerized Accounting, Universitas Komputer Indonesia, Bandung, Indonesia
*Corresponding author. Email: dony.waluya.firdaus@email.unikom.ac.id
Corresponding Author
Dony Waluya Firdaus
Available Online 16 December 2025.
DOI
10.2991/978-94-6463-924-7_22How to use a DOI?
Keywords
Prototype; KPI; Profitability; Accounting Information System; Cooperative
Abstract

The purpose of this research is to develop a prototype of the Key Performance Indicators (KPI) Profitability Module that can be integrated with the current Accounting Information System (AIS) at the Smart UNIKOM Cooperative. The method used is a prototype, researchers have just carried out the first and second phases in the prototype process, Phase 1: Identification of User Needs and Phase 2: Initial Prototype Design using AppSheet: We are still developing and refining the module iteratively based on collaborative data collection and user feedback. Testing of the profitability model (ROA, ROE, and NPM) prototype stage. In the future, the research will develop and conduct Phase 3, namely Testing and Feedback: Trialing the prototype with users to receive feedback, which will be used for design iteration and module refinement. Using the KPI module can be done in real-time and normalized; this system improves managerial decision making, transparency, and accountability of cooperatives. This application is an important step in advancing cooperative governance through digital technology and offers a replicable model for other, similar organizations to improve financial performance monitoring.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Informatics, Engineering, Science & Technology (INCITEST 2025)
Series
Advances in Engineering Research
Publication Date
16 December 2025
ISBN
978-94-6463-924-7
ISSN
2352-5401
DOI
10.2991/978-94-6463-924-7_22How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dony Waluya Firdaus
AU  - Wulan Keisha Permata
PY  - 2025
DA  - 2025/12/16
TI  - Prototype of KPI Profitability Module Integrated into Accounting Information System at Smart UNIKOM Cooperative
BT  - Proceedings of the 8th International Conference on Informatics, Engineering, Science & Technology (INCITEST 2025)
PB  - Atlantis Press
SP  - 269
EP  - 281
SN  - 2352-5401
UR  - https://doi.org/10.2991/978-94-6463-924-7_22
DO  - 10.2991/978-94-6463-924-7_22
ID  - Firdaus2025
ER  -