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All Journal Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal Informatika dan Multimedia Jati: Jurnal Akuntansi Terapan Indonesia FINANCIAL : JURNAL AKUNTANSI Jurnal ABDINUS : Jurnal Pengabdian Nusantara Journal of Advanced in Information and Industrial Technology (JAIIT) Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika dan Multimedia Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Jurnal Informatika Polinema (JIP)
Fadelis Sukya, Fadelis
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Other

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Smart HPP: Design of a Web-Based COGS Calculator for the Manufacturing Industry for MSMEs Indrawan, Andi Kusuma; Arisudhana, Aditya; Akbar, Dharmawan Iqbal; Sukya, Fadelis; Amerieska , Siti; Binti Abu Bakar, Siti Anis Nadia
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30708

Abstract

This study aims to develop a COGS (Cost of Goods Sold) calculation website for MSMEs in the manufacturing sector (Smart-HPP) to enable them to make more accurate business decisions. The COGS calculation model on this (Smart-HPP) uses full costing and variable costing. This research was conducted because MSMEs still have difficulty calculating the appropriate COGS. The website was created to facilitate user access. This (Smart-HPP) will later be accessible to Indonesian manufacturing MSMEs. This study uses the results of 2 MSME interviews to understand the problems and needs of MSMEs. Two manufacturing sector MSMEs are the subjects of this research. This study employs a research and development (R&D) approach based on the ADDIE model. The results of this study indicate that the application can run according to the needs of MSMEs. This (Smart-HPP) can be used to determine COGS and make simple decisions because it contains information on product cost allocation.
Co-Authors Agustono Heriadi, Agustono Amerieska , Siti Andi Kusuma Indrawan Arisudhana, Aditya Ashafidz Fauzan Dianta, Ashafidz Fauzan Aullia, Fikha Rizky Benni Agung Nugroho, Benni Agung Binti Abu Bakar, Siti Anis Nadia Dharmawan Iqbal Akbar Eliyen, Kunti Ellya Nurfarida, Ellya Endah Suwarni Fery Sofian Efendi Fitria Nur Hamidah, Fitria Nur INDRA LUKMANA PUTRA Irsaldi, Yusuf Izza, Irma Nur Jarnuzi, Ahmad Jefri Rendra Wiratmaja, Jefri Rendra Kusuma, Selvia Ferdiana Muhamad Aslam Amzazka, Muhamad Aslam Muhammad Muslam, Muhammad Multimedia, Jurnal Informatika dan Nikmah, Farika Pratama, Bagas Brian Ratna Widyastuti, Ratna Rinanza Zulmy Alhamri, Rinanza Zulmy Rokhimatul Wakhidah Rudy Arianto, Rudy Saiful Arif Sbastian Terry Pratama, Sbastian Terry Siti Amerieska Toga Aldila Cinderatama Yan Watequlis Syaifudin Yanuarmawan, Dion