@thesis{thesis,
		author={Indriyani  Indriyani},
		title ={Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang dalam Penilaian Pengendalian Internal (Studi Kasus PT United Multilift Perkasa},
		year={2023},
		url={http://repository.stietribhakti.ac.id/543/},
		abstract={In the current era, the use of accounting information systems has become a crucial part of human activity, both for individuals and for companies. The existence of sophistication of information technology makes it easier for companies to carry out buying and selling activities of products, goods or services that they carry out so that they run well and continue to be known. In addition, companies must be able to face competitive situations and business opportunities in this current era by having a good information system. PT United Multilift Perkasa is one of the distributors for selling battery products with the Hawker brand. The problem found in this company is that the warehouse that stores goods is not sufficient to accommodate the incoming goods inventory and the discrepancy between the physical goods inventory and the inventory in the system causes the process to run not work properly. Therefore, the existence of an internal control system is needed to help the company's activities to carry out all merchandise inventory activities so that they run well and are expected to reduce wasteful costs and avoid cost manipulation so that they become more efficient. This study uses qualitative research methods with case studies and data obtained from interviews, observation, documentation. The results showed that the merchandise inventory accounting information system at PT United Multilift Perkasa had been carried out in accordance with existing SOPs and had been computerized, namely with the help of Microsoft Excel and Accurate. However, there is still a lack of accuracy in making and recording every process of incoming and outgoing goods and recording the inventory of goods in the warehouse, because the computerized system that is not running optimally, causes discrepancies in the inventory report with the physical inventory in the warehouse. Then the internal control assessment of PT United Multilift Perkasa still has three components that are inadequate, namely related to control activities where the segregation of duties is inadequate due to the presence of multiple tasks carried out by the same person, physical controls related to untidy warehouse layouts that trigger differences in goods and fast obsolescence on goods, the right of access to the warehouse which is still free, the occurrence of miss communication between divisions and the lack of strict supervision in writing in the warehouse area.

Keywords: Accounting Information System, Merchandise Inventory, Internal Control}
		}