Perancangan Sistem Perhitungan Harga Pokok Produksi Berbasis Spreadsheet pada Kopi Vokasi

Abstract

Teaching Industry Kopi Vokasi merupakan unit usaha pendidikan vokasi dengan pencatatan harga pokok produksi yang masih manual dan kurang terstruktur sehingga berisiko menyebabkan ketidaktepatan harga jual dan sulitnya evaluasi keuangan. Penelitian ini bertujuan untuk merancang sistem perhitungan harga pokok produksi berbasis Google Spreadsheet menggunakan hasil perbandingan antara metode variable costing dan full costing. Data dikumpulkan melalui observasi, wawancara, dokumentasi, dan studi pustaka. Analisis data melibatkan reduksi, penyajian, serta penarikan kesimpulan dan verifikasi. Sistem dikembangkan dengan metode Waterfall dan diuji menggunakan PIECES Framework serta Skala Likert. Hasil penelitian menunjukkan metode full costing lebih tepat digunakan karena menggambarkan biaya produksi secara menyeluruh. Sistem yang dirancang dapat menghitung harga pokok produks dan menyajikan laporan laba rugi secara otomatis. Pengujian sistem menunjukkan skor kepuasan pengguna sebesar 4,57 yang mengindikasikan bahwa sistem dinilai memuaskan dan layak digunakan.

Teaching Industry Kopi Vokasi is a vocational education business unit whose production cost recording system remains manual and poorly structured, posing risks of inaccurate pricing and challenges in financial evaluation. This study aims to design a production cost calculation system using Google Spreadsheet, based on a comparative analysis between the variable costing and full costing methods. Data were collected through observation, interviews, documentation, and literature review. The data analysis process involved data reduction, presentation, conclusion drawing, and verification. The system was developed using the Waterfall method and evaluated using the PIECES Framework and the Likert Scale. The research findings indicate that the full costing method is more appropriate, as it provides a comprehensive representation of production costs. The system developed is capable of automatically calculating production costs and generating income statements. System testing resulted in a user satisfaction score of 4.57, indicating that the system is considered satisfactory and suitable for implementation.