A Web-Based Direct Labor Cost Accounting Information System Case Study of PT. Giri Mera Banjarmasin

DOI

10.2991/aebmr.k.210928.046How to use a DOI?

Keywords

accounting information systems, direct labor cost, cost accounting

Abstract

Direct labor costs are part of the wage or salary system that is given to employees involved in the production process or certain services. Companies need to regulate the direct labor cost system, from the planning, placement, arrangement, recording to payment of wages to these employees. PT Giri Mera Banjarmasin is a distributor company, which distributes Charcoal products from the producers to consumers. Labor is directly involved in the process of sorting quality charcoal from the producers, then selling it to the consumers. Determination of direct labor wages is done manually with excel in calculating the daily income that has been done by the employees, and is paid every week. This becomes an obstacle in managing the accounting information system. This study aims to create a web-based direct labor cost accounting information system to determine wages based on the attendance of workers who are present and the calculation of how much work is earned per day. The results of this study can determine and record labor cost payment reports based on the attendance.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Phaureula Artha Wulandari
AU  - Muhammad Bahit
AU  - Riski Emmilia Ananda
PY  - 2021
DA  - 2021/09/30
TI  - A Web-Based Direct Labor Cost Accounting Information System Case Study of PT. Giri Mera Banjarmasin
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 234
EP  - 237
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.046
DO  - 10.2991/aebmr.k.210928.046
ID  - Wulandari2021
ER  -