Direct labor costs are part of the wage or salary system that is given to employees involved in the production process or certain services. Companies need to regulate the direct labor cost system, from the planning, placement, arrangement, recording to payment of wages to these employees. PT Giri Mera Banjarmasin is a distributor company, which distributes Charcoal products from the producers to consumers. Labor is directly involved in the process of sorting quality charcoal from the producers, then selling it to the consumers. Determination of direct labor wages is done manually with excel in calculating the daily income that has been done by the employees, and is paid every week. This becomes an obstacle in managing the accounting information system. This study aims to create a webbased direct labor cost accounting information system to determine wages based on the attendance of workers who are present and the calculation of how much work is earned per day. The results of this study can determine and record labor cost payment reports based on the attendance.
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