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All Journal Journal of Economics, Accounting, Tax and Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi
Indrawan, Andi Kusuma
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Desain Aplikasi Pengendalian Biaya Produksi untuk UMKM Adriana, Padma; Cholifah, Nur; Indrawan, Andi Kusuma
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.010

Abstract

Abstract: Production Cost Control Application Design for SMEPurpose: Design an application for controlling production costs using Microsoft Visual Basic 6.0 SoftwareMethod: Research and Development of a computer application desainResults: The application design has simple features that are easy to use with accurate, effective and efficient resultsNovelty: Production cost control application based on Microsoft Visual Basic 6.0 Contribution: Facilitates the control production costs, determine production costs efficiently, calculate the cost of production and profit or loss. Abstrak: Desain Aplikasi Pengendalian Biaya Produksi Tujuan: Merancang aplikasi untuk pengendalian biaya produksi berbasis Software Microsoft Visual Basic 6.0Metode: Penelitian Research and Development desain aplikasi komputerHasil: Desain aplikasi yang disusun memiliki fitur-fitur sederhana yang mudah digunakan dengan hasil yang akurat, efektif, dan efisienKebaruan: Aplikasi pengendalian biaya produksi berbasis Microsoft Visual Basic 6.0 Kontribusi: Memberi kemudahan bagi UMKM Konveksi Diva SWN Tulungagung untuk melakukan pengendalian biaya produksi, menetapkan biaya produksi secara efisien, menyusun laporan harga pokok produksi dan laba rugi.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI ACCURATE ONLINE SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN (STUDI KASUS PADA CV BAGUS AGRISETA MANDIRI) Falakh, Logi Ahmad; Indrawan, Andi Kusuma; Wijayanti, Rika
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11597

Abstract

This research aims to prepare financial statements based on the Accurate Online application and measure financial performance based on financial ratio standards set by the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises Number 06/Per/M.KUKM/V/2006 at CV Bagus Agriseta Mandiri. This research uses applied methods, namely the preparation of Accurate Online-based financial statements at CV Bagus Agriseta Mandiri and measuring financial performance. The results of the study prove that financial performance based on MSME financial ratio standards shows very good criteria from various components, but the preparation of financial reports is still manual using Microsoft Excel. Companies need to compile financial reports and record transactions using Accurate Online, in order to increase efficiency when recording transactions and financial reporting that are processed automatically.
Desain Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kualitas Pencatatan Keuangan pada UMKM Pabrik Permen Lolipop Barokah Faradila, Vahma; Indrawan, Andi Kusuma; Nurfitriasih, Dyah Metha
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1352

Abstract

The study aimed to design and implement an Accounting Information System (AIS) for the MSME "Pabrik Permen Lolipop Barokah" and to analyze its financial performance based on the financial statements generated by the system. The AIS was developed in accordance with the operational needs of the business and the applicable standard, namely the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM - Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah). This study was an applied case study with a qualitative descriptive approach. Data were collected from both primary and secondary sources through observation, interviews, and documentation. The system was developed using Microsoft Excel, enhanced with macro features to support process automation. The results of the study showed that the designed AIS successfully supported the systematic recording of sales, purchases, inventory management, and the preparation of key financial statements. The system was found to be both effective and user-friendly, particularly for users with limited accounting knowledge. Furthermore, the results of financial ratio analysis revealed that the MSME’s financial performance was in the fairly good category, especially in terms of liquidity and profitability. Overall, the implementation of the system contributed not only to improving financial recording practices but also to supporting better decision-making for small businesses.
Co-Authors Falakh, Logi Ahmad Faradila, Vahma NUR CHOLIFAH Nurfitriasih, Dyah Metha Padma Adriana Wijayanti, Rika