<![CDATA[The result of this research was an accounting information system design, specifically for the management of the cost of goods sold in the Apparel Manufacturing Industry that uses toll manufacturing. The production completion process was carried out by another party, named the Maklon, thus costs that were directly related to production such as labour costs and overhead are charged to Maklon. Maklon received a fee as compensation in accordance with the services provided. The difference in the accounting system for Fully Fledged Manufacturing and toll manufacturing companies affected the system design. Thus, design must follow the differences in each business processes. A Structured analysis and design approach were used to design the system and data were modelled using relational database modelling. The design was implemented on a web-based application. There was function offered in the application, such as raw material purchase order processing, raw materials goods issuing, finished goods receiving, finished goods sales order processing, cost of goods sold calculation, recording in the journals, posting to the ledger, and Income Statement reporting. In general, there was no difference in the main functionalities in the system design between Fully Fledged Manufacturing and toll manufacturing companies. Differences arise in the functionality specific to the transaction data storage functionality associated with accounting records. Hasil dari penelitian ini adalah rancang bangun sistem informasi akuntansi khusus untuk pengelolaan harga pokok penjualan di Industri Manufaktur Pakaian Jadi yang menggunakan jasa Maklon. Proses penyelesaian produksi dilakukan oleh pihak lain, yaitu pemberi jasa Maklon (pihak Maklon), sehingga biaya yang berhubungan langsung dengan produksi oleh pihak Maklon seperti biaya tenaga kerja dan overhead dibebankan kepada pihak Maklon. Pihak Maklon menerima imbalan sesuai dengan jasa yang diberikan. Sistem pencatatan akuntansi antara perusahaan Manufaktur Fungsi Penuh dengan Manufaktur Maklon yang berbeda, berdampak pada rancangan sistem yang harus mengikuti perbedaan proses bisnis keduanya. Rancangan sistem menggunakan pendekatan perancangan terstruktur dan pemodelan basis data relasional. Rancangan tersebut dibangun aplikasi besrbasis web. Terdapat fungsionalitas pada aplikasi, yaitu: mencatat pembelian bahan baku, penyerahan bahan baku kepada Maklon, penerimaan produk jadi, penjualan produk jadi, menghitung harga pokok penjualan, penjurnalan, posting buku besar dan pelaporan laba rugi. Secara umum, tidak ada perbedaan fungsionalitas utama dalam rancangan sistem antara perusahaan Manufaktur Fungsi Penuh dengan Manufaktur Maklon. Perbedaan muncul pada fungsionalitas kekhususan pada fungsionalitas penyimpanan data transaksi yang terkait dengan pencatatan akuntansi.]]>
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