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Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

Handicraft is an artistic activity that focuses on hand skills and functions to process raw materials that are often found in the environment into objects that are not only of use value but also of aesthetic value. In the Community Service (PKM) activity of STIE Mahaputra Riau, lecturers and students involved in this activity came directly to the Annisa Pekanbaru Orphanage to provide training on making handicrafts with simple ingredients to produce handicraft products that have a high selling value in the market, conduct discussions , questions and answers and counseling about effective marketing strategies to market the handicraft products produced as well as providing motivation about the concepts and benefits of entrepreneurship for school-age children at the Annisa Orphanage Pekanbaru. This PKM activity aims to generate and foster an interest in entrepreneurship for school-age children at the Annisa Orphanage, Pekanbaru, Riau, so that they are motivated to realize their own business or business independently and succeed with their own business by engaging in the handicraft business.

Based on the experimental study about corncob conducted before, this village has managed to create a new breakthrough production of processed foods such as corn chips since 2003. The foods that use raw materials of corn is the only one in Probolinggo. Corn chips production as small industries is run by 7 women farmers starting in 2008. (Wahmuda, 2013). The problem of this industrial activity is unbalancing the marketing area with market demand that obstruct continues to increase. This causes decrease on the productivity of the industry. In addition corncob waste left over from a small industrial activities corn chips squashed every day as much as 60 kg. This would be a major obstacle when marketing targets to reach market demand. As a result of waste corn cobs will be more numerous and uncontrolled, even less the corn cob waste is only used as cooking fuel. This research includes experiments on corn cobs process is divided into several stages, namely the process of forming, heating, curing, mixing and merging material, as well as coloring. From the research-based experiments, it turns out corn cobs to have a variety of characteristics. The uniqueness and characteristics process of corncobs, can give some variant forms such as cubes, cylinders, triangles, and a chopped form. Of these forms can be created several patterns of merger between a very interesting form to be used as a hanging lamp shade products. In the manufacture of a hanging lampshade required supporting materials such as iron chandelier hook pipe diameter of 16 mm and an iron plate with a thickness of 3 mm. Innovation alternative these products will continue at the stage of the development process of product design by using corn cobs as raw material products with the hope to utilize more leverage on how to process forms such a way into a useful product in terms of people's needs, aesthetic value and become friendly products environment.

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

Snack bars are known to meet consumers' needs for nutrition, taste and practicality. There needs to be additional raw materials that are high in nutrients so that the products produced are beneficial to the body and also provide health effects. One plant that is high in nutrients and also provides benefits for the body is the Moringa plant. Moringa is known to contain more than 90 types of nutrients, namely in the form of essential vitamins, minerals, amino acids, anti-aging and anti-inflammatory. Our body needs antioxidants that can help protect the body from free radical attacks, considering that very many free radicals come from outside the body, namely in the form of foods that contain preservatives, dyes, fats, pesticides, pollution, dust and ultraviolet radicals. The process of making snack bars, roasting temperature and the proportion of flour are among those that can affect the characteristics and maturity levels of the resulting product. This study was conducted to determine the effect of temperature and flour formulations on sensory, texture profiles and antioxidants. The study used RALf (complete random design of factorial) 2 factors. From the results of this study obtained the results of roasting temperature affecting the profile value of the texture parameters hardness / hardness, gummieness / stickiness, chewieness / chewing power but has no effect on the results of antioxidant activity and hedonic sensory. The formulation of cornstarch and moringa flour on the results of the texture profile affects the parameters of resielience / snack bars. Formulation of corn flour snack bars and Moringa flour has a real effect on the antioxidant activity value of corn flour snack bars and moringa flour. Where the addition of moringa as much as 10% with a temperature of 120oC has a value of %ibhibisi as much as 87.66 and flour formulations also have a real effect on all hedonic sensory parameters, namely aroma, color,  taste and overall.

Based on the experimental study about corncob conducted before, this village has managed to create a new breakthrough production of processed foods such as corn chips since 2003. The foods that use raw materials of corn is the only one in Probolinggo. Corn chips production as small industries is run by 7 women farmers starting in 2008. (Wahmuda, 2013). The problem of this industrial activity is unbalancing the marketing area with market demand that obstruct continues to increase. This causes decrease on the productivity of the industry. In addition corncob waste left over from a small industrial activities corn chips squashed every day as much as 60 kg. This would be a major obstacle when marketing targets to reach market demand. As a result of waste corn cobs will be more numerous and uncontrolled, even less the corn cob waste is only used as cooking fuel. This research includes experiments on corn cobs process is divided into several stages, namely the process of forming, heating, curing, mixing and merging material, as well as coloring. From the research-based experiments, it turns out corn cobs to have a variety of characteristics. The uniqueness and characteristics process of corncobs, can give some variant forms such as cubes, cylinders, triangles, and a chopped form. Of these forms can be created several patterns of merger between a very interesting form to be used as a hanging lamp shade products. In the manufacture of a hanging lampshade required supporting materials such as iron chandelier hook pipe diameter of 16 mm and an iron plate with a thickness of 3 mm. Innovation alternative these products will continue at the stage of the development process of product design by using corn cobs as raw material products with the hope to utilize more leverage on how to process forms such a way into a useful product in terms of people's needs, aesthetic value and become friendly products environment.    

Quality control is one of the obstacles experienced by PT. Wahana Kasih Mulia on CV. KKN. Quality control is an important thing that must be done by companies to minimize defective products. To be able to analyze product defects, researchers use the six sigma model, by formulating the Define, Measure, Analyze, Improve, Control (DMAIC) stages. The purpose of this study was to determine the level of quality control using the DMAIC method with the Six Sigma model applied to manufacturing companies. The results showed that from the measurement of the number of Omiland brand baby mattress products in the January-October 2021 period, it was found that defective products came from three main causes of disability. The distribution data of the number of product quality characteristics and company performance are at the sigma level of 3.50 with a DPMO value of 27,082.275. This shows that the company has not been able to meet process quality standards. Based on this research, the recommendations for improvement given are that the company needs to provide periodic training to employees, perform maintenance on machines, apply a clearer and more detailed Standard Operating Procedure (SOP), conduct tighter supervision of newly arrived raw materials and the company needs to place quality control at every stage of the production process.

The implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the things mentioned above, the author argues that in order to overcome the problem in question, it is necessary to design and implement a system that is integrated between related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005 while system design includes design input output, DFD, ERD, data and database dictionary. With the implementation of this system, it is expected that the process of checking and calculating helmet socket raw material supplies for the future can run smoothly and on time.

Indopintan Sukses Mandiri is a company engaged in electronic assembly. Accounting information systems have a close relationship with inventory control. In recording the raw materials of PT. Indopintan Sukses Mandiri implements a perpetual recording system, which is a recording of the amount of inventory that is carried out every time there is a transaction. so that the amount of inventory available at any time can be known. The recording of these raw materials is carried out by the bookkeeping department and the warehouse section. The purpose of this study was to determine the role of accounting information systems in internal control of raw material inventory. The research method uses interview and documentation techniques about the role of accounting information systems in internal control of raw material inventory. From the overall research results, the Accounting Information System for raw material inventory at PT. Indopintan Sukses Mandiri has been running quite effectively, seen from the preparation of clear procedures. The procedures for the Accounting Information System have been quite effective because the documents used for transactions have been serially numbered in print. Internal control is still less effective because there are still multiple functions in the reception and storage department.

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

CV Aintzane Mandiri is a company engaged in the field furniture. The Raw Material Manager at CV Aintzane is not yet optimal. Purchase Raw materials need to be considered because they will affect the maturity raw material needs and affect the production process. The information system for the supply of raw materials is needed by the company determination of expenditure, input of raw materials, and can minimize supply of raw materials for optimal use throughout the process production. Designing and building a procurement information system using raw materials Material Requirement Planning (MRP) method with programming language Microsoft Visual Basic 6.0, WAMP as server and MySQL as database. The results obtained from this information system can be obtained planning raw material requirements and production optimally and accordingly with company expectations. Keywords : Materials Requirement Planning, Computerized Accounting, Wamp, MySql

The management of production and operations in factory machinery is an optimal management effort in the use of resources consisting of labor, machinery, equipment and raw materials. The production and operations manager directs various inputs in order to produce various outputs or results in units of quantity, quality, price, specific time and location according to consumer demand. Efficiency and effectiveness of the production process to be achieved requires proper scheduling management so that the production output produced can be completed according to target. Management of production and customer orders is still simple, besides that the status of raw material inventories that cannot be directly known can often result in delays in the production process and even production cannot be done as soon as possible. Scheduling orders that enter using the system first in first out where the first order that comes is done, but has not considered the number of orders, priority of customers, maturity of workmanship and engine capacity so that the estimated completion of the order can not be known. To make it more efficient and directed, the Earliest Due Date method is used by sorting the production work based on the closest due date. This method can be used for scheduling on one machine or for scheduling on several machines (parallel machine) so that the scheduling management information system can manage effective production scheduling and produce production reports automatically as needed.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

The management of production and operations in factory machinery is an optimal management effort in the use of resources consisting of labor, machinery, equipment and raw materials. The production and operations manager directs various inputs in order to produce various outputs or results in units of quantity, quality, price, specific time and location according to consumer demand. Efficiency and effectiveness of the production process to be achieved requires proper scheduling management so that the production output produced can be completed according to target. Management of production and customer orders is still simple, besides that the status of raw material inventories that cannot be directly known can often result in delays in the production process and even production cannot be done as soon as possible. Scheduling orders that enter using the system first in first out where the first order that comes is done, but has not considered the number of orders, priority of customers, maturity of workmanship and engine capacity so that the estimated completion of the order can not be known. To make it more efficient and directed, the Earliest Due Date method is used by sorting the production work based on the closest due date. This method can be used for scheduling on one machine or for scheduling on several machines (parallel machine) so that the scheduling management information system can manage effective production scheduling and produce production reports automatically as needed.

Currently the development of information technology is growing rapidly. Therefore the application of information systems in agencies and companies is needed because information technology makes the performance will be implemented well and can handle a variety of data processing. One company that requires information technology is PT. Poliplas Makmur Santosa Ungaran. Inventory system used at PT. Makmur Santosa Ungaran Poliplas is still in the form of notes in the form of spreadsheets that are concurrently daily, making it vulnerable to errors in planning raw material requirements, and the uncontrolled use of production raw materials such as dyes. Therefore we need an adequate raw material planning information system to process data and make raw material planning reports automatically. The purpose of this study is to determine the amount and time of raw materials that must be available for the smooth production process. The problem formulated is when the raw material must be available at PT. Poliplas Makmur Santosa with the right amount and time. The method used in this research is Material Requirement Planning (MRP). The results of this study indicate that the implementation of a computerized system at PT. Poliplas Makmur Santosa Ungaran can support the smooth production related to the availability of the right material, with the right amount and time so that data storage can be more safe and efficient, the program used to make this application uses the VB programming language. NET and SQL Server 2008 as database management.