Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing;Indonesia
- Donny ARIF Nikma YUCHA Setiawan SETIAWAN Dian OKTARINA Varid MARTAH Ninnasi MUTTAQIIN
- The Journal of Asian Finance, Economics and Business(JAFEB)
- Vol. 7 No.8
- 등재여부 : KCI등재
- 419 - 424 (6 pages)
This study analyzes the new GMCF method applied by the company with the aim to find out how the production of Accounting Information Systems (AIS) implemented by the company can be managed properly. The study also seeks to find out whether the company needs new system support facilities to facilitate the production performance reporting process of each division and evaluate the performance of GMCF systems in the company. The methods used are descriptive analysis techniques and statistical tests of Paired Sample T-Test comparison; this study uses production data of each unit of a product with random sampling to determine the level of product damage and compare production with the GMCF system and prior to using it. The results of the analysis found that the application of goods mutation control forms (GMCF) greatly influenced the smooth production reporting process;which resulted in an increase in achieving production targets and reducing the risk of product damage during the production process. The company also benefits from the efficiency of production costs when using the GMCF system and can quickly design policies for products that are damaged during the production process. In addition;the company can have damaged products repaired faster than before.
2. Research Methods