IMPLEMENTASI EXTREME PROGRAMMING PENGEMBANGAN APLIKASI AKUNTANSI MENGGUNAKAN LARAVEL FRAMEWORK UNTUK OPTIMASI LAPORAN KEUANGAN UMKM

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in the national economy. In the digital era, adopting digital entrepreneurship (“digipreneurship”) is crucial for MSMEs to boost competitiveness and operational efficiency. Yet most continue to depend on manual financial recordkeeping, which is error-prone and delays accurate, timely financial reporting. This study implements the Extreme Programming (XP) methodology to develop a web-based accounting application using Laravel 12 and Filament 3.3, with the aim of optimizing MSME financial reporting. Development was undertaken collaboratively with accounting lecturers and academic supervisors, omitting formal upfront database design and interface mockups. The XP process emphasized intensive communication, rapid iterations, continuous refactoring, and direct user feedback. Key features include role and permission management, daily journals, departmental modules, a chart of accounts, and user administration. Empirical evaluation demonstrates accelerated report preparation and streamlined transaction recording. The XP approach proved effective in delivering a responsive digital accounting system, supporting MSME digitalization within Indonesia’s burgeoning digital entrepreneurship ecosystem.