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All Journal Socio-Economic and Humanistic Aspects for Township and Industry
Fransisca Hanita Rusgowanto
Accounting Program, School of Accounting, Bina Nusantara University, Jakarta 11480, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Integrated Production and Financial Records Enable Cost Visibility but Not Environmental Measurement in Poultry Farming: A Design Science Study Fransisca Hanita Rusgowanto
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 4 No. 3 (2026): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v4i3.702

Abstract

Small and medium poultry farms often manage production, costs, and sales in separate records, limiting timely margin analysis and obscuring the data needed to assess environmental performance. This study designs and evaluates a web-based poultry farm management information system. Following Design Science Research Methodology, operational requirements were translated into role-based production, cost, sales, dashboard, and profit-or-loss modules. Evaluation used requirements-to-feature traceability and scenario-based inspection of the implemented workflows; causal cost savings, user acceptance, and environmental impacts were not tested. The artifact integrates role-based access, production records, cost categories, sales transactions, summaries, product-period income statements, and export functions. The central finding is that this integration creates descriptive cost visibility and accounting traceability, but it does not yet constitute closed-loop cost control because budget, standard-cost, and variance-alert functions are absent. Environmental sustainability also cannot be inferred from digitization alone because the prototype does not capture physical energy, water, feed, manure, waste, or emissions data. This boundary motivates a dual-ledger extension in which physical resource records share time, coop, product, and batch identifiers with the financial ledger. The study contributes an evidence-bounded evaluation model that separates implemented functionality from expected benefits and provides a staged roadmap for sustainability-ready poultry farm information systems.
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