APPLICATION OF FISHBONE DIAGRAM IN USING ROOT CAUSE ANALYSIS (RCA) FOR DEVELOPING OF REVENUE AND EXPENDITURE SYSTEM IN MANUFACTURING COMPANY

Sinta Fatmaria Tantri; Nurafni  Eltivia; Ludfi Djajanto

doi:10.53067/ije3.v4i1.230

Authors

Sinta Fatmaria Tantri State Polytechnic of Malang
Nurafni Eltivia State Polytechnic of Malang
Ludfi Djajanto State Polytechnic of Malang

DOI:

https://doi.org/10.53067/ije3.v4i1.230

Keywords:

Root Cause Analysis, Fishbone Diagram, Revenue Cycle, Expenditure Cycle

Abstract

This study aims to identify the root problems in developing income and expenditure systems in the PT ABC. This research uses qualitative methods with the Root Cause Analysis approach. The issues that arise in the company will be analyzed using the Fishbone Diagram. The result of this study explains that some problems occur in the company. The procedures, business processes, income, and expenditure in the enterprise are still done manually, so it takes a long time to analyze the factors of Man (user), Material (material/supporting documents), Machine (tools used), and Method (procedures/systems running). Based on the result of this study, PT ABC should have a website that can be used to process the cycle of income and expenses in real time. In this case, website design will be carried out to make it easier for companies to archive, create supporting documents, and report income and expenses. This finding will help PT ABC strengthen its internal control and increase the effectiveness of the company's business process. The difference between this research and previous research is that it uses a fishbone diagram approach to dig into the roots of problems that occur in companies. In the last research, no one had used a rooting approach and focused only on system development, so the issues that occurred needed to be described in detail. The limitation of this research is its focus on the root cause analysis of the revenue and expenditure cycle in manufacturing companies

Downloads

Download data is not yet available.

References

Coccia, M. (2020). Fishbone Diagram for Technological Analysis and Foresight. International Journal of Foresight and Innovation Policy (IJFIP), pp. 14, 225–263. https://dx.doi.org/10.1504/IJFIP.2020.111221

Donald E, Kieso. W. J. J. W. T. D. (2017). Akuntansi Keuangan Menengah (Cetakan Kedua). Salemba Empat.

Fauzi, et al. (2021). Aplikasi Penerimaan Pemasukan Dan Pengeluaran Dana Keuangan Berbasis Website Pada CV. Berkah Jaya. Jurnal Komputer Dan Informatika Akademi Bina Sarana Informatika , 9(2). https://doi.org/10.31294/bi.v9i2.11501

Hamidy, F. (2016). Pendekatan Analisis Fishbone untuk Mengukur Kinerja Proses Bisnis Informasi E-Koperasi. Jurnal Teknoinfo, 10 (1), 1-3.

James, et al. (2014). Use of a novel, modified fishbone diagram to analyze diagnostic errors. Journal Diagnosis, 1(2), 167–171. https://doi.org/10.1515/dx-2013-0040

Juniari, et al. (2020). Rancang Bangun Sistem Informasi Penerimaan Dan Pengeluaran Kas Berbasis Website Pada PT. Pilar Bali Utama. Jurnal Ilmiah Teknik Informatika Dan Sistem Informasi, 9(3), 105–116.

Lisnawanty, et al. (2019). Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Berbasis Web (Studi Kasus: Pt. Sinar Kapuas Cemerlang). Jurnal Riset Informatika, 1(4), 187–196. https://doi.org/10.34288/jri.v1i4.101

Luo et al. (2018). Fishbone diagram and risk matrix analysis method and its application in the safety assessment of natural gas spherical tank. Journal of Cleaner Production, pp. 174, 296–304. https://doi.org/10.1016/j.jclepro.2017.10.334

Melinda, M. R. I. B. and E. R. S. (2018). Rancang Bangun Sistem Informasi Publik Berbasis Web (Studi Kasus : Desa Durian Kecamatan Padang Cermin Kabupaten Pesawaran). Jurnal Tekno Kompak, 11(1).

Murnawan, Heri., M. (2014). Perencanaan produktivitas kerja dari hasil evaluasi produktivitas dengan metode fishbone di perusahaan percetakan kemasan PT.X. Heuristic, 11(1), 111–116.

Nur azizah, et al. (2022). Evaluation of Accounting Information System of Cash Receiving and Distribution in Manufacturing Companies. International Journal of Multidisciplinary Research and Literature, 1(5).

Putri, et al. (2023). Faktor-Faktor Yang Mempengaruhi Manajemen Persediaan: Sistem Informasi Akuntansi Dalam Siklus Pendapatan, Siklus Pengeluaran Dan Siklus Sumber Daya Manusia. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1–3. https://doi.org/10.59581/jka-widyakarya.v1i3.532

Rahmawati, et al. (2016). Penerapan Metode Root Cause Analysis (RCA) dalam Pengembangan Kawasan Wisata Cagar Budaya Kampung Kemasan, Gresik. Jurnal Penataan Ruang, 11(1).

Romney and Steinbart. (2015). Sistem Informasi Akuntansi “Accounting Information System” Edisi 13. Terjemahan oleh Kikin Sakinah, Nur Safira & Novita Puspasari. Salemba Empat.

Romney and Steinbart. (2016). Accounting Information Systems Fourteenth Edition. Pearson.

Widnyana, et al. (2022). Penerapan Diagram Fishbone dan Metode Kaizen untuk Menganalisa Gangguan pada Pelanggan PT. PLN (Persero) UP3 Gorontalo. Jambura Industrial Review, 2(1), 11-19. https://doi.org/10.37905/jirev.2.1.11-19