Expensive: Jurnal Akuntansi dan Keuangan
Vol. 5 No. 2 (2026): Mei

Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi

Dindan Mega Aprilia (Universitas Nusa Putra)



Article Info

Publish Date
30 May 2026

Abstract

The purpose of this study was to identify the advantages and disadvantages of each method and formulate recommendations for improvements to enhance operational efficiency. Through a qualitative approach involving participant observation, semi-structured interviews, and internal document analysis during the internship period from February to June 2025, findings indicated that the manual method was prone to input errors, information delays, and a lack of integration between divisions, while Jurnal.id offered advantages in real-time recording and data accuracy. The evaluation results confirmed that the digital transition had a significant positive impact on inventory control. As a transition solution, a hybrid model combining manual and digital elements was recommended, supported by employee training, the development of standard operating procedures (SOPs), and infrastructure improvements. This study contributes to the understanding of technology adaptation in medium-sized manufacturing companies in Indonesia and serves as a reference for similar entities in facing the challenges of digitalization

Copyrights © 2026






Journal Info

Abbrev

expensive

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...