Noviana, Tarissa Nur and Nurodin, Idang and Martaseli, Evi (2023) PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM SIKLUS PRODUKSI SEBAGAI PENENTUAN BIAYA PRODUKSI PADA UMKM MELIA CAKES. JURNAL RISET AKUNTANSI POLITALA, 6 (2). pp. 300-309. ISSN 2715-4610

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Abstract

Based on the current phenomena, the UMKM does not correct for record and count production costs and is still not completely used in the production cost statement. This study aims to describe the production cost determined after the implementation of the Accounting Information System of Production Cycle database. This research used qualitative research methodology by descriptive analysis approach. The types of data were used observation, interviews, and documentation. The analysis of data were used data collection, data reduction, data presentation, and conclusion. The results of this study indicate that the Melia Cakes business activity still uses the manual to record and count production costs. The Melia Cakes has determined production cost almost correctly, although there are costs not included yet. Therefore, implementation of the Accounting Information System for Production Cycle is required for business activity. Because, the Accounting Information System makes it easier to count, record, and determine production costs, it also provides an effective and efficient control of production costs

Item Type:	Article
Uncontrolled Keywords:	Accounting Information System, Production Cycle, and UMKM
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	19 May 2024 14:30
Last Modified:	19 May 2024 14:30
URI:	http://eprints.ummi.ac.id/id/eprint/3525

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