Rancang Bangun Aplikasi Penentuan Harga Pokok Penjualan Menggunakan Weighted Average Method Pada PT Gemah Ripah Loh Jinawi Industri
Abstract: PT Gemah Ripah Loh
Jinawi Industry (GRLJI) is a fertilizer industry company which produced two
types of products; natural phosphate and dolomite. The company had quite large
business process in ordering the fertilizer products from customers, manufacturing
raw materials until delivering the accomplished products to the customer back.
However, accounting system of PT GRLJI there were problems when calculated the
cost of goods sold such as; the manager or finance administration should
waiting for data purchase recap, data production process from the production
manager, and recapitulation from marketing result per month. So, it is made
slow process of recording and reporting the sold goods calculation. sometimes
it was inaccurate calculation which could hamper the profit of company.
From those problems, it is required an application to determinate the
cost of sales with appropriate method based on the policy of company. And it
also able to calculate then produced the report of goods sold quickly and
automatically. Weighted Average Method (WAM) was a pricing method which existed
in stocks valuation based on average price of goods in the final period.
Based on the application trial result using synopsis data which known by
the company with monthly periods, the data showed the value of cost production,
the sell price and the cost of goods sold automatically. Besides, it could help
the data process and the determine process of goods sold cost faster.
Penulis: Lutfiyah, Sri Hariani
Eko Wulandari, Endra Rahmawati
Kode Jurnal: jptinformatikadd160593