ABDURRAHMAN, MUH. FAHMI (2022) Tinjauan Atas Sistem Informasi Akuntansi Siklus Produksi Pada UD Luhur Jaya. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk meninjau sistem informasi akuntansi dan pengendalian internal siklus produksi perusahaan yang memiliki permasalahan dalam proses produksinya seperti penentuan biaya produksi tidak tepat, kesalahan pembuatan produk, dan pengendalian internal kurang memadai. Untuk mengelola permasalahan tersebut dapat menggunakan sistem informasi akuntansi. Objek penelitian ini adalah UD Luhur Jaya yang bergerak pada bidang industri percetakan. Metode yang digunakan dalam penelitian ini bersifat kualitatif. Dalam pengumpulan data, penulis melakukan studi kepustakaan, observasi, dan wawancara. Data yang diperoleh dapat digunakan untuk membandingkan antara teori dengan kegiatan yang diterapkan perusahaan. Hasil penelitian menunjukkan bahwa pelaksanaan siklus produksi pada UD Luhur Jaya sudah cukup baik, tetapi dokumen-dokumen dalam proses produksi pada UD Luhur Jaya masih terdapat perbedaan dengan dokumen yang digunakan pada teori siklus produksi. Selain itu, pengendalian internal yang dilakukan oleh UD Luhur Jaya cukup baik. Berdasarkan penelitian ini, disarankan perusahaan perlu menambah dokumen-dokumen dalam siklus produksinya dan selalu meningkatkan pengendalian internal agar kegiatan produksi menjadi lebih efektif. / This study aims to review the accounting information system and internal control of the production cycle of companies that have problems in the production process such as inappropriate production costs, product manufacturing errors, and inadequate internal control. To manage these problems can use accounting information systems. The object of this research is UD Luhur Jaya which is engaged in the printing industry. The method used in this research is qualitative. In collecting data, the authors conducted a literature study, observation, and interviews. The data obtained can be used to compare the theory with the activities implemented by the company. The results showed that the implementation of the production cycle at UD Luhur Jaya was quite good, but the documents in the production process at UD Luhur Jaya were still different from the documents used in the production cycle theory. In addition, the internal control carried out by UD Luhur Jaya is quite good. Based on this research, it is suggested that companies need to add documents in their production cycle and always improve internal control so that production becomes more effective.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | sistem informasi akuntansi, siklus produksi, percetakan, pengendalian internal, accounting information system, production cycle, printing, internal control |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Oct 2023 02:35 |
| Last Modified: | 12 Oct 2023 02:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2109 |
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