SKRIPSI DIGITAL
Design and Development of A Web Based Accounting Information System For The Production and Financial Statements Sub System at CV New Citra = Design and Development of A Web Based Accounting Information System For The Production and Financial Statements Sub System at CV New Citra
Syakira Ayukie Ozahra, “Design and Development of a Web-Based Accounting Information System for the Production and Financial Reporting Subsystems at CV New Citra,” Undergraduate Thesis, Department of Accounting, Semarang State Polytechnic, under the guidance of Dra. Mardinawati, M.M. and Ahmad Wafa Mansur, S.ST., MIM, July 2026, 190 pages.
CV New Citra is a micro, small, and medium-sized enterprise engaged in the processing and marketing of fishery products, with its main products consisting of processed milkfish and tofu meatballs. Production data management and financial recording at the company are still performed manually using Microsoft Excel and are not yet fully integrated, which may result in delays in information availability, data inconsistencies, and the risk of errors in calculating the Cost of Goods Manufactured (COGM) and preparing financial statements. This study aims to design and develop a web-based accounting information system that integrates the production and financial reporting subsystems to support production planning, raw material requirements management, Cost of Goods Manufactured (COGM) calculation, and the automatic and accurate preparation of financial statements. The system was developed using the prototyping method using Unified Modeling Language (UML). The system was developed using the PHP programming language with the Laravel framework and MySQL database. The developed system includes features for preparing and approving production schedules, calculating material requirements based on the Bill of Materials (BOM), approving material usage, calculating the Cost of Goods Manufactured based on material costs, direct labor costs, and manufacturing overhead costs, managing fixed assets and depreciation, automating general and adjusting journal entries, and preparing financial statements. The results of testing using Black Box Testing indicate that the system functions operate in accordance with the specified functional requirements and produce the expected outputs. The system is capable of integrating production processes and accounting records, thereby reducing manual recording, improving data accuracy, accelerating the presentation of financial information, and providing more reliable and timely information to support managerial decision-making at CV New Citra.
Keywords: Accounting Information System, Production, Financial Statements, Cost of Goods Manufactured, Prototyping, Web-Based System.
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