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Suwandi Suwandi
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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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SISTEM AKUNTANSI PENCATATAN PERSEDIAAN BAHAN BAKU DENGAN METODE RATA-RATA BERGERAK Suwandi Suwandi; Freddy Wicaksono; Triana Ramadani
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 2 (2019): Mei-Agustus 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (865.293 KB) | DOI: 10.31955/mea.v3i2.90

Abstract

CV Sinar Nugraha is a company engaged in the manufacturing industry that produces chili sauce, soy sauce, and syrup. The production process is carried out every day except for syrup products which are only produced during Ramadan. Currently CV. Sinar Nugraha in the activity of recording accounting and inventory reports of raw materials is still manually so that it takes a lot of time and sometimes found errors in recordi The research method used in this study is a descriptive method with a case study, the steps taken are observation and interviews with the manager of the company. The programming language used is PHP Hypertext Prepocessor (PHP), while the database uses MySQL software. This application is made to calculate the cost of raw material inventory using the Moving Average method. And the accounting records use the Perpetual method. The results of this study are a special application program in the form of Raw Material Inventory Accounting Information System for the calculation of the cost of raw material inventory consisting of functions to handle existing procedures, namely procedures for purchasing, spending, and reporting of raw materials. From the results of the implementation and testing it can be concluded that the application that has been made can be applied on the CV. Sinar Nugraha.
Co-Authors A Muslim A. Besse Dahliana Abdullah Abdullah Abdurahman Marasabessy Abraham Hatulely Abu Umayah Agung Wendy Prasetyo Agus Sulistyono Agustuti Handayani Ajeng Triyani Alfian Ady Saputra Ana Rusmardiana Andi Sularso Andika Tiara Sukma Antonius Wahyu Arfiani Yulianti Fiyul Arsi Arsi Arsi Arsi Arum Setiawan Aulya Fahma B. Gunawan Bambang Gunawan Betty Magdalena Bunga Dara Amin Chandra Irsan Desilia Purnama Dewi Dwi ASTUTI E. Rokhminarsi Elfita Elfita Elvantonius Elvantonius Erise Anggraini Eriyati Eriyati Erna Sri Sugesti Faisal Akbar Fajar Prabowo Fidelia Isnainy Finkhy Margareth Valentine Fitra Gustiar, Fitra Galuh Retno Setyo Wardani Gunawan Ade Putra Sihite Handi Saputro Harjito - Harjoyo Harjoyo Harman Hamidson Harman Hamidson Hartati Hartati hasbi hasbi helmi setiawan Hendra Hendra Ika Irma Widyana Ilham Audy Rivand Imam Suroso Irawan Suntoro Irmawati Irmawati Jaka Waskito Jarum Wiyanto Joko Rehutomo Kevin Christian Bakkit P Khodijah Khodijah Khoirul Hidayah Khoirul Ikhsanudin Hanif Khoirul Ikhsanudin Hanif Kristanto M Laila Chairani Lailaturrahmi Lailaturrahmi Linda Septarina M. Faishal Darmawan Marieska Verawaty Melinda Melinda Mimma Gustianingtyas Mitsuhiro Shigeishi Mohammad Andi Nugroho Monica Alesia Muh Tawil Muhammad Hatta Muhammad Yunus Umar Nani Nuraini Sarah Nazla Maharani Umaya Ngurah Ayu Nyoman Murniati Ninik Nurhidayati Noor Miyono Nur Achmad Husin Nur Azisah NUR INDRIANTORO Nurhayati Nurhayati Priyadarshini, Rossyda Purwandono Purwandono R Anwar Efendi R Putra Munandar Ratna Suminar Retno Wulandari Rifai Rifai Rika Rosmaidah Riri Oktarini Riza Amalia Rifani Rosnawintang Rosnawintang S Imam Nugraha Sahbudin Sahbudin Saniatur Rizki Sapto Hadi Imambachri Sigit Darmawan SITI HERLINDA Soewito Soewito Suparman SHK suparman suparman Supomo Kandar Supriyanto Supriyanto Susilawati Susilawati Suwarno Suwarno Tanjung Rahayu Teuku Fajar Shadiq Tili Karenina Tri Agus Siswanto Triana Ramadani Tumirin Wagiyanti Wagiyanti Waluyo Waluyo Wicaksono, Freddy YULIA PUJIASTUTI Yulia Widhianti Yunada Arpan Yuyun Tajunnisa