Garuda - Garba Rujukan Digital

IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO Munifah; Ahmad Ashifuddin Aqham; Eko Siswanto; Indah Dwi Astutik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.900

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.

IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO Munifah; Ahmad Ashifuddin Aqham; Eko Siswanto; Indah Dwi Astutik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.900

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.

Sistem Informasi Akuntansi Pendapatan dan Pengeluaran Kas Pada SMK Bhinneka Patebon Menggunakan Metode Cash Basis sukemi Kamto Sudibyo; Fitri Nur Asriyah; Haris Ihsanil Huda; Miftahurrohman; Munifah
Jurnal Ilmiah Sistem Informasi Vol 1 No 3 (2022): November : Jurnal Ilmiah Sistem Informasi
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/juisi.v1i3.406

At SMK Bhinneka Patebon in the process of recording cash income and disbursements data and reports are still done manually using notes and books, there is often a buildup of transactions that have not been recorded. This resulted in the problem of making reports less fast and accurate for making reports because it took a longer time. The Cash Revenue and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School uses the Cash Basis Method to facilitate the Bhinneka Patebon Vocational School in the process of managing cash income and disbursement data in making reports that are faster, more precise and accurate. By using the Cash Income and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School using the Cash Basis Method, it also has the following benefits: (1) It can be seen what cash income and expenditure transactions are needed quickly and accurately. (2) Produce precise and accurate financial reports. (3) The system is used by the school principal as a means of accountability to the Foundation for later use as a consideration for decision making by the Foundation

IMPLEMENTASI VARIABLE COSTING METHOD PADA SISTEM INFORMASI AKUNTANSI PENENTUAN HPP PADA UMKM KERIPIK TEMPE DESA LEBO Munifah; Ahmad Ashifuddin Aqham; Eko Siswanto; Indah Dwi Astutik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.900

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search