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Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi (Studi Kasus Pada PT Cakra Terang Indonesia-Bandung)
Feri Andrian (2022) | Skripsi | Akuntansi
Bagikan
Ringkasan
Pada masa Pandemi COVID-19 ini salah satu strategi perusahaan yang harus dilakukan yaitu sistem kerja Work From Home (WFH) yang tentunya harus didukung dengan sistem informasi yang disesuaikan. PT Cakra Terang Indonesia merupakan perusahaan manufaktur yang bergerak di bidang makanan. Sistem Informasi Akuntansi Harga Pokok Produksi (HPP) menjadi salah satu permasalahan perusahaan yang akan dijadikan sebagai objek dalam penelitian ini. Setelah melakukan analisis perbandingan perhitungan HPP metode Perusahaan dan metode Full Costing terhadap lima produk perusahaan, terdapat rata-rata selisih sebesar Rp. 550,-. Selisih tersebut disebabkan oleh perbedaan dasar penetapan biaya dalam perhitungan HPP metode Perusahaan kurang jelas, sedangkan untuk metode Full Costing didasarkan teori dan konsep biaya produksi yang jelas. Sehingga, sistem perhitungan HPP metode Full Costing digunakan dalam usulan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi dengan metode System Development Life Cycle (SDLC) dan Rapid Application Development (RAD). Software aplikasi ini dapat mengelola pencatatan dan perhitungan proses produksi dan menghasilkan laporan akhir harga pokok produksi dan harga jual serta mengelola persediaan bahan baku. Software aplikasi ini sudah dapat diakses secara online yang dilengkapi dengan pembatasan hak akses. Kata Kunci: Harga Pokok Produksi, Full Costing, Sistem Informasi Akuntansi, System Development Life Cycle, Rapid Application Development, Software Aplikasi.
Ringkasan Alternatif
During the COVID-19 Pandemic, one of the company's strategies that must be carried out is the Work From Home (WFH) system which of course must be supported by an adapted information system. PT Cakra Terang Indonesia is a manufacturing company engaged in the food sector. The Accounting Information System for Cost of Production (HPP) is one of the company's problems that will be used as objects in this study. After performing a comparative analysis of the calculation of the Company's HPP method and the Full Costing method of the company's five products, there is an average difference of Rp. 550,-. The difference is caused by the difference in basic costing in the calculation of the Company's HPP method, which is less clear, while the Full Costing method is based on a clear theory and concept of production costs. Thus, the HPP calculation system using the Full Costing method is used in the proposed Design of Accounting Information System Application Software for Cost of Production with the System Development Life Cycle (SDLC) and Rapid Application Development (RAD) methods. This application software can manage the recording and calculation of the production process and produce a final Report on the cost of production and selling price as well as managing the inventory of raw materials. This application software can access online which is equipped with access rights restrictions. Keywords: The Cost of Production, Full Costing, Accounting Information Systems, System Development Life Cycle, Rapid Application Development, Application Software.