Accounting Information System for Cattle Feed Control to Achieve Feed Consumption Efficiency

Abstract

Dairy cattle farm of Mr. Djamil, located in the district of Ngantang Malang Regency, is engaged in dairy cattle breeding and produces cows milk. The same as other dairy cows breeders, the rise in the price of cattle feed, commonly called concentrate, is not counterbalanced by the rise in milk price causing the farmers not to get maximum profits. Therefore, the breeders try to make efficient use of the concentrate by creating innovations in combining dairy feed. The development of dairy cattle feed combination is done so that the amount of milk produced by the dairy farmers is not reduced even though the concentrate feed amount is minimized. The application of dairy cows feed control using the Management Information System is expected to help dairy farmers to efficiently use concentrate and to combine dairy cattle feed as a substitute for the concentrate. Based on this background, the purpose of this study is to analyze the information system of cattle feed inventory at Mr. Djamil’s ranch in Ngantang by using Accounting Information System. This research uses qualitative exploratory approach and performs interviews with Mr. Djamil as a dairy cattle breeder to obtain data. The analysis method of this study is by comparing the cost price of cattle feed and the dairy cows milk selling price. The result of the research indicates that dairy cattle farm of Mr. Djamil utilizes the dairy cows feed combination simply through estimation and this can be recognized since the ranch is not achieving the expected returns.

Keywords: Accounting Information System, Internal Control, Cattle Feed, Management, Information System

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