ANALYSIS ON IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM FOR PROCUREMENT AND PRODUCTION CYCLE IN CHEESE FIX

Abstract

Th is research aims to analyze the implementation of current Cheese Fix’s Accounting Information System, especially in terms of Procurement and Production Cycle. The research subjects for this research are the two owners of different fast food booths in Surabaya. The research objects for this research are procurement and production activities. The data collection methods used in th is research are interview and observation. The data are analyzed using narrative analysis using Flowcharts and REA Model. Results of this study suggest that several main activities in Procurement and Production Cycle ensure efficiency of both processes. Si nce the business system has become obsolete, it requires improvements to manage resources efficiently. System improvements can also reduce costs, increase productivity, increase responsiveness to customer demand, and increase timeliness of procurement and production processes