scholarly journals Penerapan Perpetual Inventory System dalam Perhitungan Laba Rugi Kotor Perusahaan Dagang

2020 ◽  
Vol 5 (4) ◽  
pp. 303
Author(s):  
Tony Wijaya

Laporan laba rugi merupakan laporan krusial bagi setiap perusahaan yang berorientasi laba. Laporan ini dihasilkan tiap akhir periode akuntansi dengan menjabarkan penjualan atau pendapatan dikurangi dengan biaya atau beban yang ada. Namun pada prakteknya, ada kalanya pimpinan memerlukan laporan ini di tengah periode akuntansi dengan mengabaikan beban atau biaya pada periode tersebut. Laporan laba rugi yang belum dikurangi segala biaya dan beban disebut laba rugi kotor. Walaupun belum sepenuhnya akurat, namun laporan ini sangat berguna untuk mengetahui sejauh mana pencapaian (milestone) laba perusahaan dibandingkan dengan target yang hendak dicapai. Dalam penelitian ini, penulis mengimplementasikan metode pencatatan Perpetual Inventory System sehingga dapat menghasilkan laporan laba rugi kotor secara instan kapan saja diperlukan, tanpa menunggu akhir periode akuntansi. Perancangan program pada penelitian ini menggunakan metode Agile dengan pendekatan Extreme Programming. Pengujian dilakukan dengan metode black box untuk memastikan fitur yang dibutuhkan sudah sesuai. Dalam hal ini penulis membandingkan hasil perhitungan laporan dengan perhitungan manual yang terbukti benar dan akurat. Dengan adanya laporan laba rugi kotor yang dapat diakses setiap saat, perusahaan dapat lebih fokus pada pencapaian target laba perusahaan.Kata Kunci —Laba rugi kotor, Sistem Informasi Dagang, Perpetual Inventory System.Profit and loss report is crucial report for every profit-oriented companies. This report is generated at the end of every accounting period by calculating the difference between sales or income with costs or liabilities. But in reality, sometimes CEOs may need this report in the middle of accounting period where it excludes costs or liabilities for the period. Profit and loss report which exclude costs or liabilities is called gross profit and loss report. Although it is not fully accurate, this report can be useful to determine how far profit milestones has been reached by the company compare to the desired target. In this research, the writer implements Perpertual Inventory System method to generate gross profit and loss report instantly whenever needed, without the need to wait until the end of accounting period. Software is designed using Agile Development Method with Extreme Programming approach. Blackbox testing is used to ensure all required features are working. In this case, the writer compares results between generated report and manually calculated which proven correct and accurate. With gross profit and loss report which can be accessed anytime, company can focus to achieve company’s profit target.Keywords— Gross Profit and Loss, Trade Information System, Perpetual Inventory System

CCIT Journal ◽  
2017 ◽  
Vol 10 (1) ◽  
pp. 35-45
Author(s):  
Tony Wijaya

Since July 1st, 2016, every entrepreneur in Indonesia must implement e-Faktur application from Indonesia Taxation Authority. The objective is to ease entrepreneurs to report the company’s tax and provide more detailed information about product and service offered by entrepreneurs. For most of companies that already have information system, implementation of e-Faktur application means they have to do double work to input operational data into two different applications. The objective of this research is to design a middleware that can connect trade information system so it can export data to e-Faktur application. This middleware is designed using Agile Methodology with Extreme Programming approach which value working software feature.Tested with black box methodology to ensure exported data is correct. It has feature to adjust decimal so it will be very accurate. It also very easy to operate, save operational time, increase tax accuracy dan ease entrepreneur to report tax to government.


2018 ◽  
Vol 9 (1) ◽  
pp. 31-42
Author(s):  
Rysa Sahrial

Poverty is one continuing social issue which is hard to solve. Dealing with this problem, Islam has already had the alternative solution that is tithe (Zakat). Zakat is implemented to decrease economy imbalanced appeared in the society. While in fact, not all the Moslem pay Zakat. There are five factors as the reason why Moslem didn’t do that. First, some Muzakki wants to deliver his zakat directly.Seconde, not all Muzakki know how much Zakat must be paid. The other factors are Limited information about Mustahik home, limited time that Muzakki have to deliver his Zakat directly and the easiness to report Mustahik data. Dealing with those factors, it is required to have an information system which can make Muzakki meets Mustahik. In this research, information system application used Extreme Programming (XP) development method. XP method is required to program a system which will be made by accomodating the users’ needs and expectations.


2018 ◽  
Vol 3 (3) ◽  
pp. 360-369 ◽  
Author(s):  
Usman Ependi

Energy and mining reporting have to conduct for the exploration company in order to make control while exploration. Government control can perform by making profiling of energy and mining data that exist in the area as consideration in taking policy or decision. Stages of energy and mining reporting are very important to do especially in areas that have energy and mining resources such as Musi Banyuasin regency. Profiling can performed by mapping the location of energy and mining results using a geographic information system (GIS) to organize data between explorers and governments. Based on these conditions GIS was developed using a technique that prioritizes user needs with extreme programming development techniques. The result of GIS development shows that the processing of data becomes information based on spatial and non-spatial data with the final result of energy and mining report. The report presented can be used as a report to the relevant parties as an effort to open data of energy and mining as material in decision-making or policy. Geographic information system generated systematically developed using extreme programming approach with five stages of exploration, planning, iteration, production and maintenance so that it can run funtionaly according to its function


2019 ◽  
Vol 21 (1) ◽  
pp. 1-10
Author(s):  
Amelinda Chendra ◽  
Kristina G. Simanjuntak ◽  
Andree E. Widjaja ◽  
Suryasari Suryasari

Nowadays, the application of information systems can be applied in many fields, one of which is to support the process of adopting dog as a pet. The purpose of this research therefore is to develop an integrated information system that can be used to facilitate the process of adopting dogs. The developed information system which is web-based has several main functions, such as searching for dogs, managing adoption requests, monitoring dogs that have been adopted, and periodically managing user reports. The proposed system was developed using Rapid Application Development method, PHP programming language, Code Igniter frameworks, and MySQL database. Meanwhile, the system was tested using the black box testing method.


2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Husni Faqih ◽  
Zanuar Rifai ◽  
Hilda Faiqoturrohmah

Abstract:The Department of Transportation (DISHUB) of Tegal Regency as the organizer of the highway has difficulties in monitoring road equipment due to the small number of personnel with a fairly large work area. Complaints by the public regarding maintenance of road equipment such as lacking or damaged road equipment are needed by DISHUB as input to be more effective and quick in collecting road equipment data. The main objective of this research is to create alternative solutions that can help DISHUB in maintaining road equipment. Data collection techniques by observation, interview, and literature study. The Extreme Programming method is used as a software development method. The results of this research are the Geographical Information System of the Highway that can be utilized by DISHUB of Tegal Regency and the general public who can provide information on the location of road equipment, as well as road equipment complaints services. Keywords:GIS; Geographic Information System; Extreme Programming


2020 ◽  
Vol 6 (1) ◽  
pp. 10-14
Author(s):  
Eko Purwanto ◽  
Hanifah Permatasari

XYZ Company in the process of delivering receivable payable information is done by the way, the Director came directly to the company to know the due date receivable payable still using the manual system by admin seeing the accounts payable one by one. As a result, the information of due date receivable payables is less quickly submitted to the owner of the company.  The puspose of designing and building a system of receivable payable information on Batik Rahmawati  Company is, that the system expected would provide quickly and correctly information to the company. In this research, the researcher proposed the use of web-based accountspayable information system to provide receivable payable information to owner and the due date of receivable payable information of the accounts payable to the supplier or customer. The system that has been used is developed to computerize based (towards computerization) by using online web and using the waterfall development system method and by using designtools DFD ( Data Flow Diagram ). The testing is done by using Black box test which gives result that the web run as expected. The testing user who gives result agrees thet the system of the receivable payable information is feasiable and could help the user knowing the amount of the due date receivable payable. The conclusion  of we-based receivable payable system is, that application could facilitate easilythe owner, suppliers, costomers of XYZ Company to know the receivable payable.


2020 ◽  
Vol 19 (2) ◽  
pp. 25-30
Author(s):  
Randi Rizal ◽  
Yusuf Sumaryana

One of the problems at the university level is the unmapped data of students so that executives on campus have difficulty in recompiling the data on the distribution of the student's domicile. In order for the executive to get supporting data in determining decisions so that promotion of university introduction can be spread to various regions, an information system for disseminating student data based on their domicile is needed. This research has implemented a leaflet map with the Extreme Programming (XP) system development method to visualize the student domicile map in the executive information system. In the previous study, only a node or point in the visualization of the distribution of student data, the researcher used a leaflet map because it was more visualizing with a color graphic showing the amount of data distribution.


2017 ◽  
Vol 3 (1) ◽  
pp. 20
Author(s):  
Tony Wijaya ◽  
Irawan Wingdes

Kontrol stok merupakan fitur yang kritis dalam sebuah sistem informasi dagang. Pada prakteknya, stok sulit untuk dikontrol secara manual, terlebih lagi jika jumlah produk yang dijual cukup bervariasi. Adanya kekosongan stok, lamanya transportasi dan penundaanpengiriman merupakan beberapa hambatan yang menyebabkan keterlambatan dalam mengisi stok di gudang. Kekosongan stok ini merupakan kerugian bagi perusahaan karena tidak mampu mengimbangi permintaan konsumen. Tujuan penelitian ini adalah untuk menerapkan kontrolstok dalam sistem informasi dagang dengan metode Perpetual Inventory System. Perpetual Inventory System merupakan metode kontrol stok yang mengupdate stok setiap kali ada transaksi, baik itu penjualan, retur penjualan, pembelian, ataupun retur pembelian. Metode inidapat melacak posisi stok yang terjual dan stok yang masih ada sehingga menghindari kekosongan stok. Perancangan program pada penelitian ini menggunakan metode Agile dengan pendekatan Extreme Programming dan diuji dengan metode black box untuk memastikan fitur yang dibutuhkan sudah sesuai.Dengan adanya kontrol stok, perusahaan dapat terhindar dari kerugian karena kekosongan stok, meningkatkan daya saing yang pada akhirnya meningkatkan laba perusahaan.


2020 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Kevin Pratama ◽  
Arie Kusumawati

Playcubic is a start-up business enganged in mass media industry. The system that Playcubiccurrently use is still using traditional system. The system used to have the risk of losing data and fakeddata. This study aims to help business including process of uploading article, invitation sharing andpayroll sytem for freelancer. The system under development method is using prototype developmentmethod. The results of this study are an information system that can be used by Playcubic that havebeen tested with black box testing.


2021 ◽  
Vol 2 (1) ◽  
pp. 33-41
Author(s):  
Dedi Gunawan ◽  
Ivanovick Abdurrakhman Ar Raniri ◽  
Robby Nugroho Setyawan ◽  
Yogatama Dwi Prasetya

Library is a primary supporting facility in any level of education spanning from elementary school, middle school and higher education i.e., university. The main aim of library is providing facility in which it can improve educational quality and allow the member to advance their knowledge from various reference sources. Managing book circulation is a crucial aspect for library in which it further increases effectivity for its business process such as returning and borrowing books. However, Madrasah Ibtidaiyah (MI) Negeri Surakarta does not have any such application system which can help its library management, as a result the library member cannot obtain have updated information related to the library collection. Currently, the school relies on manual procedure where the library staff records borrowing and returning books activities in a certain book log. Unfortunately, the manual procedure causes missing data and data consistency in the recording book. Therefore, research aim to design and build e-library. The e-library is a web-based information system that has specific features that can address the school problems. To realize objective, we adopt waterfall software development method to build the information system. We also evaluate our design by using black box testing to ensure its functionality. Results show that our developed system works as it is designed and can handle any request from user without causing any errors. 


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