Software Accounting Information System Design for Costing of Production of Low Carbon Concrete Products

Abstract

This research aims to design an accounting information system to determine the cost of production (HPP) of low-carbon concrete as an effort to support the development of environmentally friendly construction materials. The construction industry produces high carbon emissions, so accurate and structured cost calculations are needed to control production efficiency. However, companies still use manual recording which has the potential to cause errors and inaccuracies in information. This study uses the Full Costing method to determine the components of HPP, including raw material costs, direct labor, and factory overhead costs. The system design was carried out using the Waterfall method, but this research stopped at the design stage and has not yet produced an application. The results of the research are in the form of system modeling which includes context diagrams, DFD, flowcharts of the HPP calculation process, and ERD as the basis for software design. This design is expected to be the foundation for the development of low-carbon concrete HPP calculation applications in future research.