MODEL PENGEMBANGAN SISTEM MUTU AKUNTANSI SEBAGAI KEAKURATAN INFORMASI PEMBUKUAN PADA HOME INDUSTRI PENGRAJIN SANGKAR BURUNG SINGOSARI MALANG

Abstract

Home industry of birdcage "Gradack Cage" is able to increase the income of the craftsmen because besides the fulfillment of the basic needs of the family, the production of handicrafts develops to the special craft of bird cage type of singing that has artistic value and high complexity of manufacture to enable the price is much more expensive than the bird cage Ordinary. The problem is that home industry does not have a business management system at all because it basing its business on the pattern of family needs and combine business finance without an accounting system. The purpose of this study is to produce an accounting quality system model in the form of Standard Operating Procedures (SOP) as guidance for the accuracy of standard accounting bookkeeping information for increasing income continuity for home industry "Gradack Cage" bird cage in Singosari Malang. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, Observation, Interview and Questionnaire (Questionnaire). The technique used to analyze the data of validation scores is by using the average test scores. This study produces a quality system in the form of 15 SOP Accounting System which shows the application of SOP has the feasibility of the value to be implemented and in accordance with user needs.