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The Development Of Accounting Information System Based On Excel In Helping CV. Ladi Collection Preparing Their Financial Statement

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title The Development Of Accounting Information System Based On Excel In Helping CV. Ladi Collection Preparing Their Financial Statement
 
Creator Wulanditya, Putri
Aprillianita, Riski
 
Subject Accounting Recording, Production Cost, Microenterprises
 
Description Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2018-01-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/778
10.31106/jema.v15i01.778
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 71-84
2597-4017
1693-7864
10.31106/jema.v15i01
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/778/pdf
 
Rights Copyright (c) 2018 JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
http://creativecommons.org/licenses/by/4.0/