Designing an accounting information system for cost of production based on a website-based job order costing using PHP and PostgreSQL

The emergence of an increasingly advanced era and increasingly rapid online media has resulted in increased business activity in Indonesia soaring. So that it can support ongoing business processes and activities in manufacturing companies there is a calculation of the cost of production which is the most important part in determining the costs that come out during the production process. It is undeniable that there are still companies that have problems in determining the right cost of goods manufactured because they have not implemented an accounting information system in their company. The purpose of this research is to design an accounting information system for the cost of goods produced which is the background in Liwet Asep Stroberi in the production process of the food ingredients. The cost of goods manufactured in Liwet Asep Stroberi is not consistently stable due to non-conformance of its determination to established accounting standards. This volatility in production costs can lead to an increase in overall production expenditures, affecting the company’s profitability or loss. This may make managerial oversight more difficult. Furthermore, the lack of computerized accounting records can impede the timely processing of the cost of goods manufactured report. This study employs a hybrid of descriptive and survey methods, as well as qualitative research data. Field researchers’ data collection techniques include observation, interviews, and library research. Context diagrams and flowcharts are used in the chosen information system design model.