The purpose of the current study was to develop a digital cost management system for a small-scale laying hen farm using the Design Science Research (DSR) as the research framework. Specifically, in the present study, critical operational issues were explored, such as data fragmentation and dependencies on manual-based record management systems, as the key barriers to a sound process of decision-making. During the process of development, the framework assisted in incorporating production, cost, and sales data into a consolidated platform to facilitate real-time monitoring and financial analysis. Moreover, to evaluate the system in a real-world operational environment, a case study was conducted at a laying hen farm in Ciomas, Bogor, Indonesia, wherein the results demonstrated that the target of the system could help enhance data quality, operational efficiency, and the integration of data flow on farm activities. Concurrently, the developed system could facilitate the delivery of timely and accurate data to farm managers. As a result, several practical and academic implications were offered, in which the application of a digital system in a laying hen farm and DSR played important roles in formulating an accounting information system (AIS) for small- and medium-sized enterprises (SMEs).
Deviarti et al. (Thu,) studied this question.