Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi
Keywords:
Jurnal.id, Hybrid Recording Model, Operational Efficiency, Digital Accounting System, Manufacturing SMEs.
Abstract
The purpose of this study was to identify the advantages and disadvantages of each method and formulate recommendations for improvements to enhance operational efficiency. Through a qualitative approach involving participant observation, semi-structured interviews, and internal document analysis during the internship period from February to June 2025, findings indicated that the manual method was prone to input errors, information delays, and a lack of integration between divisions, while Jurnal.id offered advantages in real-time recording and data accuracy. The evaluation results confirmed that the digital transition had a significant positive impact on inventory control. As a transition solution, a hybrid model combining manual and digital elements was recommended, supported by employee training, the development of standard operating procedures (SOPs), and infrastructure improvements. This study contributes to the understanding of technology adaptation in medium-sized manufacturing companies in Indonesia and serves as a reference for similar entities in facing the challenges of digitalization
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Sari, R. P., & Yanto, H. (2024). Perilaku Ukm Dalam Mengimplementasikan Sak Emkm (Studi Kasus Umkm Di Kabupaten Jepara). Jurnal Cahaya Mandalika, 3(3).
Septyani, A. N., Purba, A. A., & H, C. D. P. (2024). Optimalisasi Persediaan Bahan Baku Menggunakan Material Requirement Planning : Strategi Perencanaan Dan Pengendalian Persediaan Industri. 3(3), 271–280.
Tazvivinga, K. (2024). Business Ecosystem & Strategy Digital transformation and its role in FMCG supply chain resilience. 6(5), 23–38.
Akuntansi, J. E. (2025). Implementation of Sak Emkm As a Basis for Financial Report. 10(April), 1–23.
Chain, S. (2023). The Influence of Digital Transformation and Supply Chain Integration on Overall Sustainable Supply Chain Performance : An Empirical Analysis from Manufacturing Companies.
Dewi, I. O., Wahyudi, I., & Setiawan, N. (2024). Journal of Accounting And Financial Issue PROBLEMATIKA TERKINI IMPLEMENTASI SAK EMKM SEBUAH STUDI
LITERATUR. Journal of Accounting And Financial Issue, 5(1), 1–29.
Febrianto, A., Imaniah, S., Magfiroh, A. I., Maulida, L., Saro, F. I., Sulutsiah, F., Qodariyah, D. L., & Jadid, N. (2024). PKM Assistance and Implementation of SAK EMKM in the Financial Statements of Aulia Snack MSME in Suboh Situbondo 1. Indonesian Journal Of Community Research & Engagement, 03(01).
Ijadiyah, N., & Supriadi, I. (2022). BAHAN BAKU DALAM KELANCARAN PROSES
PRODUKSI DI MASA PANDEMI ( Study . Kasus Usaha Mikro Omah Teh Nganjuk ) pada masa pandemi Covid-19 seperti ini , termasuk negara kita sendiri , yaitu Indonesia . negara , sehingga juga menyebabkan pertumbuhan ekonomi Negara Indonesia menjadi. 2(2), 316– 324.
Karmana, I. W., Dwijayanti, N. M. A., & Trisnadewi, K. S. (2024). Revealing the Readiness of MSMEs in Implementation SAK EMKM in the Industrial Era 4.0 (Vol. 2024). Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-622-2_9
Khasanah, Z., & Susanto, F. F. (2025). Implementasi Sistem Informasi Akuntansi Persediaan Bahan Baku untuk Meningkatkan Keandalan Produksi PT Gajah Mitra Cemerlang Universitas Islam Negeri Sunan Ampel Surabaya , Indonesia. 3(2), 34–44.
Maduliah, A., Mulyadi, D., & Yanti, Y. (2025). Analysis of The Application of SAK EMKM In Improving The Quality of Financial Statements at UMKM Himalayan Coffee. International Journal of Current Science Research and Review, 08(05), 2286–2295. https://doi.org/10.47191/ijcsrr/v8-i5-37
Mulyadi, D. (2024). Analisis Persediaan Bahan Baku Pada UMKM Di Rengasdengklok. 1(2), 399– 406.
NIANTORO SUTRISNO, DEWI DIAH LESTARI, E. P. S. (2024). PENGARUH PENGADAAN BAHAN BAKU DAN PROSES PRODUKSI TERHADAP KUALITAS PRODUK PADA PT. PERCETAKAN GRAMEDIA KAB. BEKASI NIANTORO. 4(2), 191–202.
Nida, D. R. P. P., Leda, T. G., Adyatama, I. W. C., & Yoga, I. G. A. P. (2024). MSMEs PERCEPTIONS IN PREPARING FINANCIAL REPORTS by INDONESIAN SAK FOR
MSMEs CASE STUDY: OLN MSMEs. Journal of Tourism Economics and Policy, 5(1), 45.
Nikmatuniayah, N., Marliyati, M., Handayani, J., & Anugrahwati, L. M. (2023). Analysis of the Implementation of Micro, Small, and Medium Entity Financial Accounting Standards and Its Impacts on the Financial Report Quality of Small and Medium-Sized Enterprises. Keunis, 11(2), 177. https://doi.org/10.32497/keunis.v11i2.4504
Nyoman, D., Lestari, L., Meutia, I., & Sari, R. (2025). Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review. 6(4), 2909–2916.
Osesoga, M. S., Supriyati, S., Yulianto, H. D., Bahri, R. S., & Suherlan, M. A. R. (2024). Innovation in Designing Accounting Information Systems for Financial Reports of MSMEs Based on SDGs: SAK EMKM Compliance and Digitization for Financial Reporting. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 9(1), 16–30. https://doi.org/10.34010/aisthebest.v9i1.14104
Pitriyani, Evi Martaseli, T. K. (2021). ANALISIS SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENGENDALIKAN PERSEDIAAN PADA PT YYY.
Produksi, B. B. (2022). Rancangan sistem informasi monitoring persediaan bahan baku produksi. Purba, M. A., & Natalia, E. Y. (2023). Analisis Penerapan Sak Emkm Dalam Menyusun Laporan
Keuangan Umkm. Jursima, 11(1), 122–128. https://doi.org/10.47024/js.v11i1.569
Sari, R. P., & Yanto, H. (2024). Perilaku Ukm Dalam Mengimplementasikan Sak Emkm (Studi Kasus Umkm Di Kabupaten Jepara). Jurnal Cahaya Mandalika, 3(3).
Septyani, A. N., Purba, A. A., & H, C. D. P. (2024). Optimalisasi Persediaan Bahan Baku Menggunakan Material Requirement Planning : Strategi Perencanaan Dan Pengendalian Persediaan Industri. 3(3), 271–280.
Tazvivinga, K. (2024). Business Ecosystem & Strategy Digital transformation and its role in FMCG supply chain resilience. 6(5), 23–38.
Published
2026-05-30
How to Cite
Mega Aprilia, D. (2026). Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi. Expensive: Jurnal Akuntansi Dan Keuangan, 5(2), 176-192. https://doi.org/10.24127/exclusive.v5i2.12104
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