Pendekatan Akuntansi Aset Biologis dalam Perancangan Sistem Informasi Akuntansi Perhitungan HPP Ayam Boyler
Keywords:
Financial statement preparation, Broiler chicken farming business, Microsoft Access 2016, COGS, Biological AssetsAbstract
This research aims to develop a financial report compilation application in accordance with Financial Accounting Standards (SAK) for broiler chicken farming businesses using Microsoft Access 2016. The study identifies several weaknesses in the recording and financial reporting of the business. Therefore, the author designs an application to support the automatic and efficient recording of transactions and preparation of financial reports. The accounting approach for biological assets for broiler chickens is the author's focus in developing the accounting information system application, particularly in calculating the Cost of Goods Sold (COGS) for chickens, ensuring that the financial statements of the poultry farming company comply with the applicable financial accounting standards. This research employs Rapid Application Development to address the application needs within a short timeframe. The application is designed according to the specific needs of the business, using Visual Basic for Application (VBA)-based forms and login mechanisms for security. Included forms encompass account lists, fixed assets, inventory, customers, opening inventory balances, capital, sales transactions, purchases, general journals, material usage, direct labor costs, overhead cost allocation, and fixed asset depreciation. The application also generates various financial reports, including COGS reports, profit and loss statements, changes in equity reports, financial position statements, and additional data required by the business.
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