IMPLEMENTASI METODE HARGA POKOK PROSES DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA BATIK

The Batik is a company which produces apparel from the raw materials until the finished goods. It is called production. By the production, the company aims to produce high quality products with proper list price. Finally, the company will be able to compete with other companies. The purpose of this Last Project is to produce the application of The Computerization of Accounting System for Cost of Goods Manufacture with cost method process determine the list price so it can assist the disposal section in accounting process. The method used in this research was collecting the data including observation method, interview method, and literature technique. The process in making the application of The Computerization of Accounting System for Cost of Goods Manufacture with cost method process on Nur Hasida Batik in Sragen used a computer with Visual Basic 6 program, MySQL, and crystal report. The result of this Last Project Report is The Computerization of Accounting System for Cost of Goods Manufacture based on Orders which includes: goods data input, raw materials data input, labors costs data input, factory overhead data input, the transaction cost of goods, the transaction of the accounting for cost of goods manufacture and list price. It is also included the report of commodities’ data, the report of labors costs data, the report of commodities data, the report of factory overhead data, the report of the accounting for cost of goods manufacture and list price. Keywords: Raw material, labor cost, overhead, cost of goods manufacture

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Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials

Academia Open ◽

10.21070/acopen.5.2021.2167 ◽

2021 ◽

Vol 5 ◽

Author(s):

Ismul Wahyu Riski ◽

Imelda Dian Rahmawati

Keyword(s):

Information System ◽

Raw Materials ◽

Accounting Information ◽

Raw Material ◽

Depth Information ◽

Accounting System ◽

Accounting Information System ◽

Analysis Technique ◽

Observation Method ◽

General Section

This research was conducted with the aim of proving the implementation of the accounting system for raw material inventories and purchasing of raw materials at the charcoal company PT. Karang Pilang Agung, in addition to monitoring problems that occur in accounting system at PT. Karang Pilang Agung, and to analyze whether the accounting information system for purchases, raw material inventory applied by PT. Karang Pilang Agung is in accordance with the accounting information system theory. In this research, qualitative approach was used. The data methods used were interviews, documentation, and observation. The interview method is used to find more in-depth information with the stage of giving questions to the general section and the expert section. The documentation method is used to corroborate the data in the triangulation process. The observation method is used to collect data with information notes during the research directly in the factory. The data analysis technique used is qualitative with the triangulation method. The results showed that the accounting information system for raw material inventory applied at PT. Karang Pilang Agung has been going well. This is evidenced by the selection of each supplier, and checking the quantity and specifications of raw materials or goods that come by involving various functions with their respective duties and responsibilities and have been equipped with documents that can be accounted for. The results of the research on the accounting information system for the purchase of raw materials are also going very well, with the Quality Control (QC) section and also each new supplier will be selected according to company criteria.

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the Raw Material Inventory Accounting Information System Analysis

Academia Open ◽

10.21070/acopen.4.2021.2041 ◽

2021 ◽

Vol 4 ◽

Author(s):

Intan Nur Lailiyah ◽

Santi Rahma Dewi

Keyword(s):

Information System ◽

System Analysis ◽

Raw Materials ◽

Accounting Information ◽

Field Research ◽

Raw Material ◽

Depth Information ◽

Accounting Information System ◽

Interview Method ◽

Observation Method

The aims of this research are to describe the Accounting Information System for raw material inventory at PT. Perdana Sukses Makmur and to analyze the Accountingi Information iSystem for raw material inventory is accordance to the theory of Accounting iInformation System. This research used qualitative approach. Descriptive method is used in this research. To collect the data, this research used interview, documentation and observation. Interview method is used to find in-depth information from company staff and academic experts by giving questions. Documentation method is used to support and strengthen the data in this study. Observation method is used to record the information and activities that occur during field research. The data ianalysis techniquesi used iin this istudy were datai reduction, idata idisplay and iconclusion idrawing/data iverification. Thei results of ithis study ishowed that Accounting iInformation System for raw material inventory are running well at PT. Perdana Sukses Makmur even though it’s still manual. It supported by the implementation of procedures that related to the supply of raw materials by involving various functions with their respective duties and responsibilities and is equipped with the documents that can be accounted for.

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Penerapan metode fuzzy sugeno untuk prediksi persediaan bahan baku

Teknois : Jurnal Ilmiah Teknologi Informasi dan Sains ◽

10.36350/jbs.v9i2.58 ◽

2019 ◽

Vol 9 (2) ◽

pp. 12-20

Author(s):

Julio Warmansyah ◽

Dida Hilpiah

Keyword(s):

Fuzzy Logic ◽

Raw Materials ◽

Mean Absolute Percentage Error ◽

Raw Material ◽

Percentage Error ◽

Human Power ◽

Absolute Percentage Error ◽

Input Variables ◽

A Company

PT. Cahaya Boxindo Prasetya is a company engaged in the manufacture of carton boxes or boxes. The company's activities also include cutting and printing services using machinery and human power. The problem faced in this company is the difficulty of predicting the amount of inventory of raw materials that will be included in the production. The remaining raw materials for production will be used as the final stock to get the minimum, the goal is to reduce excess stock Overcoming this problem, fuzzy logic is used to predict raw material inventories by focusing on the final stock. In this study using Fuzzy Sugeno, with three input variables, namely: initial inventory, purchase, production, while the output is the final stock. Determination of prediction results using defuzzification using the average concept of MAPE (Mean Absolute Percentage Error). The results obtained, using the Fuzzy Sugeno method can predict the inventory of raw materials with a MAPE value of 38%.

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Selection of Fish Raw Material Suppliers by Integrating ANP and Topsis Methods in CV. Riki Utama Mandiri

Procedia of Engineering and Life Science ◽

10.21070/pels.v1i2.923 ◽

2021 ◽

Vol 1 (2) ◽

Author(s):

Aula Fajar Iman Sakti ◽

Wiwik Sulistiyowati

Keyword(s):

Supplier Selection ◽

Raw Materials ◽

Rank Order ◽

Raw Material ◽

Network Process ◽

The Common ◽

Common Problems ◽

Frozen Fish ◽

A Company ◽

Selection Of

CV. Riki Utama Mandiri is a company in distributing an economic fish frozen product. This company distributed any kind of retail and wholesaler, both domestic and export. They distributing many frozen fish products variant such as Patin Fillet and Shark Fin. The all raw materials of those frozen seafood was obtained by three different suppliers. The common problems found in CV. Riki Utama Mandiri mostly about raw patin fish supplier which often committed delivery delays. The purpose of this research is to fixing the supply chain management in deciding the more accurate selections of raw materials supplier. To overcome the common problems that happen. Analytical network process (ANP) will simplify the criteria weight values and sub criteria of each supplier. Meanwhile, technique for others reference by similarity to ideal solution (TOPSIS) method is used for giving a rank order of the alternative supplier. This research is expected for being a consideration for the company in obtaining a good and more effective kind of raw supplier. We also expecting the company for tighten supplier selection more effective way so that it can fullfilled the existing standard. Also to overcome the common problems such as delivery delays, competing raw materials with uncertain quality, and difficulty in sort out the raw materials due to size issues.

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RANCANG BANGUN SISTEM INFORMASI PERSEDIAAN BAHAN BAKU DAN ADMINISTRASI GUDANG MAJEMUK (STUDI KASUS KAROSERI PT. XYZ MALANG)

Jurnal Ilmiah Informatika ◽

10.35316/jimi.v2i2.467 ◽

2017 ◽

Vol 2 (2) ◽

pp. 146-152

Author(s):

Denny Lukianto Kumala ◽

Soetam Rizky Wicaksono

Keyword(s):

Manufacturing Process ◽

Raw Materials ◽

Influential Factor ◽

Raw Material ◽

Accounting System ◽

Accurate Calculation ◽

Counting System ◽

Administration System ◽

The Difference ◽

Production Losses

In the manufacturing process Bus and Mini Bus, a lot of the raw materials required. Raw materials are stored at many warehouses (especially on Body PT. XYZ Malang). Materials / goods are highly vulnerable to lost or stolen. The most influential factor in it is the counting system inventory / materials and administration. These changes will have an impact on the process of goods more accurate calculation based on the demand of production. Losses will have a greater likelihood of being used if the system can not address the calculation of the goods/raw materials better.And administration system that can cope with the calculation of the goods/raw materials are better here is a system that can calculate expenditures for production based on the incoming bill alone, and can calculate the receipt of goods in accordance with the letter received by the supplier. The system can also provide reports based on existing transactions during a certain period.With the inventory system and the administration is then the difference between the goods that previously occurred can be minimized and raw material inventory accounting system can work better.

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ADDED VALUE ANALYSIS ON FRIED ONION OF UD. SAFARI BAWANG GORENG IN KELURAHAN KEBUN TEBENG BENGKULU CITY

Jurnal Agroindustri ◽

10.31186/j.agroind.8.1.62-70 ◽

2018 ◽

Vol 8 (1) ◽

pp. 62-70

Author(s):

Zuhardi Perdana Putra ◽

Reswita Reswita Reswita ◽

Irnad Irnad Irnad

Keyword(s):

Economic Growth ◽

Raw Materials ◽

Value Added ◽

Raw Material ◽

Added Value ◽

Value Analysis ◽

Horticultural Crops ◽

Processed Products ◽

A Company

ABSTRACTAgroindustry is an agriculture based industry that has an important role in economic growth in Indonesia. One of the agricultural subsector is horticultural crops, namely onion. The need for onion consumption in Indonesia has always increased. In the Bengkulu city there is a company engaged in the industry of fried onions are "UD. Safari Bawang Goreng". This research is done with consideration of the company has long standing, big enough company, and produce about 336 kg/day. Fried onions are processed products that are processed from the main source of raw material is onion. The processed onion comes from Brebes Java. To know the process can be done by the method of observation, and participation. Processed red onion products produce added value that can be analyzed by Hayami method. The process of onion processing into fried onions consists of several stages, namely the provision of raw materials, onion gaebage, sorting, slicing onion, affixing onion with flour, frying, pressing, packaging. The process of onion treatment into fried onions is called value added. The added value obtained in this study amounted to Rp 9549.65 / Kg BB.Keywords: Fried Onion, Hayami Method, Added Value.

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IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21552.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Intan Purwatianingsih Sihadi ◽

Sifrid S. Pangemanan ◽

Hendrik Gamaliel

Keyword(s):

Production Process ◽

Raw Materials ◽

Production Costs ◽

Raw Material ◽

Internal Constraints ◽

Industrial Companies ◽

Constraint Theory ◽

The Impact ◽

A Company ◽

Theory Of Constraint

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint

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SISTEM MONITORING KETERSEDIAAN BAHAN BAKU COR BETON MENGGUNAKAN METODE MARKET BASKET ANALYSIS

Jurnal Teknologi Dan Sistem Informasi Bisnis ◽

10.47233/jteksis.v1i2.39 ◽

2019 ◽

Vol 1 (2) ◽

pp. 1-7

Author(s):

Rometdo Muzawi ◽

Tashid Tashid ◽

Mahadir Nasution

Keyword(s):

Raw Materials ◽

Raw Material ◽

Manufacturing Companies ◽

Market Basket Analysis ◽

Cast Material ◽

Production Sector ◽

Market Basket ◽

Management Function ◽

Cast Concrete ◽

A Company

Cast concrete is very important in building physical buildings, both for the construction of houses, hotels, bridges, apartments and other physical buildings. The concrete cast material is the most chosen by the community in building buildings because it is easily formed according to the needs of construction and has a strong strength and is resistant to high temperatures. "Inventory is a component of material or finished product available in hand, waiting to be used or sold" (Groebner in Baroto, 2002: 52). Monitoring raw material inventory is a management function that is very important because inventory is a very large investment company, both in terms of value and future functions. So from that the company needs to implement planning regarding inventory control which estimates the accuracy between inputs into output and the accuracy of the quantity or volume of raw materials. In the real world there are many companies that have not noticed the importance of managing raw material inventories, this can be found in companies that experience excess raw materials in warehouses, as well as running out of raw materials. Monitoring inventory that is well implemented can trigger the success of a company in the production sector in a timely manner. In manufacturing companies often encountered a delay in the arrival of raw materials according to a predetermined schedule. This can create panic at the company's management if there is a stock out, where on the other hand the company must immediately fulfill the goods orders. Therefore, monitoring the availability of concrete cast materials is very important to support the smooth production and can avoid the vacuum of concrete cast material. If the availability of concrete cast raw materials does not monitor, it will cause difficulties in knowing whether or not there is still a concrete cast material to be produced. On this basis the author makes a monitoring system for the availability of concrete cast raw materials using the Market Basket Analysis method.

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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. CIOMAS ADISATWA MEDAN

METHOMIKA: Jurnal Manajemen Informatika dan Komputerisasi Akuntansi ◽

10.46880/jmika.vol5no1.pp77-80 ◽

2021 ◽

Vol 5 (1) ◽

pp. 77-80

Author(s):

Melky Alessandro Purba ◽

◽

Dimita H. P. Purba ◽

Jamaluddin Jamaluddin ◽

Mulatua P. Silalahi

Keyword(s):

Information System ◽

Raw Materials ◽

Accounting Information ◽

Field Research ◽

Raw Material ◽

Accounting System ◽

Literature Study ◽

Accounting Information System ◽

Inaccurate Information ◽

Analysis Technique

This study aims to determine the application of accounting information system for raw material inventories at PT. Ciomas Adisatwa Medan. To find out the application of the accounting system for raw material inventory at PT. Ciomas Adisatwa Medan, data collection techniques were used, namely literature study and field research techniques. While the analysis technique used is a descriptive method. From the results of the study, it can be concluded that application of the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan has been implemented not good, because there is still inaccurate information that is the demand for raw materials is not in accordance with what is received by the production. Weaknesses Oversight of raw material inventory in warehouses is piling up and is not suitable for processing. The delay in the schedule of order for supporting raw materials to be processed, so the production process does not run properly. The procedures used in the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan, among others, procedures for requesting raw materials, procedures for receiving raw materials and procedures for issuing raw materials.

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Usulan Perbaikan Rancangan Tata Letak Penyimpanan Bahan Baku Berdasarkan Kriteria Pemakaian Bahan

JURNAL Al-AZHAR INDONESIA SERI SAINS DAN TEKNOLOGI ◽

10.36722/sst.v2i2.127 ◽

2013 ◽

Vol 2 (2) ◽

pp. 69

Author(s):

Lamto Widodo ◽

Nofi Erni ◽

Rizky Sari Nuranisa

Keyword(s):

Processing Time ◽

Raw Materials ◽

Storage System ◽

Raw Material ◽

Storage Space ◽

Warehouse Storage ◽

The Impact ◽

A Company ◽

Distance Operator ◽

Operator Assistance

Abstrak - PT. Talkindo Selaksa Anugrah merupakan perusahaan yang bergerak di bidang manufaktur makanan dan minuman. Guna memperlancar proses pemenuhan permintaan bahan baku dari outlet-outlet untuk diproduksi, dibutuhkan pengelolaan yang baik dalam penyimpanan bahan baku. Pengalokasian bahan baku di area Dry J.CO yang disimpan masih menggunakan penyimpanan secra random/acak yang berakibat terlambatnya pasokan bahan baku ke bagian pengiriman, karena terlalu lamanya waktu untuk mencari bahan baku dan bertambahnya waktu perjalanan operator. Kurang lancarnya pasokan bahan baku ke bagian pengiriman menyebabkan menurunnya produktivitas dari bagian pengiriman. Penelitian ini bertujuan melakukan perbaikan rancangan tata letak penyimpanan bahan baku sehingga mengurangi waktu mencari bahan baku, mengurangi jarak perjalanan operator dalam pengambilan dan pengiriman bahan baku ke bagian pengiriman serta mengingkatkan utilitas ruang gudang. Pendekatan relayout menggunakan prinsip Seiton dari 5S serta memperhatikan tingkat popularity komoditi yang disimpan, kondisi ruangan yang tersedia. Hasil penelitian menunjukkan rancangulang tata letak penyimpanan bahan baku berdasarkan kriteria popularity dapat mengurangi waktu proses pergudangan dari 20 menit 16 detik menjadi 13 menit 14 detik, serta dengan adanya peningkatan utilitas ruang gudang dari 65,47% menjadi 78,69% yang berdampak pada berkurangnya perjalanan operator dalam mengambil dan mengirim ke bagian pengiriman. Abstract - PT. Talkindo Selaksa Anugrah is a company engaged in manufacturing of food and beverages. In order to expedite the process of fulfilling the demand of raw materials for production outlets, it takes good management in the storage of raw materials. Allocation of raw materials in the area of “Dry J.CO” stored still use random storage system resulting delay of supply of raw materials to the delivery, because it takes too much time to find raw materials and also increase operator’s travel time. The delay of supply of raw materials to the delivery causes decreased productivity of the delivery departement. This research purpose to redesign the storage system and designing better layout so as to reduce the time looking for raw materials, reducing the travel distance operator and increase the utility of warehouse’ storage space. The re-layout approach is done by applying the principles of the Seiton method (5S) and also huge attention to the raw material itself, called as “popularity of commodity factors” and the availbility of the storage. Based on the analysis and the results of data processing show that the layout of the storage of raw materials based on the criteria of popularity can reduce warehouse processing time of 20 minutes 16 seconds to 13 minutes 14 seconds, and also the increased utility of warehouse space from 65,47% to 78,69% as the impact of the reduction of operator assistance in taking and sending to the delivery departement.

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