Munifah Munifah
Universitas Sains Dan Teknologi Komputer Semarang

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Transformasi Digital Pengelolaan Persediaan Bahan Baku Melalui Sistem Informasi Akuntansi Berbasis Fifo Perpetual pada Industri Furniture Munifah Munifah
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 4 No. 1 (2026): JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v4i1.4882

Abstract

Digital transformation has become a crucial strategy for the furniture industry to enhance the effectiveness of raw material inventory management through the implementation of an integrated accounting information system. Manual inventory management often leads to various issues, such as discrepancies between administrative records and physical stock, delays in inventory reporting, low transaction recording accuracy, and suboptimal inventory control. These conditions hinder production processes and management decision-making. This study aims to develop a web-based Raw Material Inventory Accounting System utilizing the Perpetual First-In-First-Out (FIFO) method as part of the furniture industry's digital transformation. The system was developed using the Prototyping method to facilitate communication between developers and users through an iterative process, ensuring the final system aligns with the company's needs. MySQL was employed as the database to store inventory and transaction data in an integrated manner. Black Box Testing was conducted to verify that all system functions operate according to functional requirements. The results indicate that the developed system improves stock data accuracy, accelerates inventory information retrieval, and enhances time efficiency in recording raw material inflows and outflows. Furthermore, the system provides real-time inventory information, supports the faster and more accurate preparation of inventory and accounting reports, and strengthens the company's internal controls. The implementation of this system is expected to support digital transformation within the furniture industry by fostering inventory management that is more effective, efficient, and accountable.