ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT. FASTRATA BUANA CABANG SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Nazzar, Moch
Subject
HB Economic Theory
Datestamp
2020-07-24 01:43:42
Abstract :
Moch Nazzar (1530611094), "Analysis of Accounting Information Systems in the Merchandise Inventory of PT. Sukabumi Fastrata Branch". Thesis, Accounting Study Program, Faculty of Economics, Muhammadiyah University Sukabumi 2019. (Advisor Evi Martaseli, S.E., M.Ak and Dr. Darmo H. Suwiryo, S.E., M.M) This research is motivated by the problem of inventory of merchandise with conditions more or less on certain items and the presence of items in the warehouse but not in stock in the system. This is caused by various kinds, such as human errors and system errors or system errors. This study aims to analyze the inventory accounting information system of merchandise contained in PT. Fastrata Buana Sukabumi branch. This study uses a qualitative method with a descriptive approach. The subject of this research is PT. Fastrata Buana Sukabumi branch. While the object of this research is everything related to the inventory accounting information system of PT. Fastrata Buana which includes the documents used, the supporting notes, and the procedure for establishing a merchandise inventory accounting information system. From the results of research conducted through collecting data in the form of observation, interviews and documentation. Conclusion of this study, it is known that the implementation of information systems at PT. Frastrata Buana is now able to provide accurate inventory information to management so that the quality of company information can be accounted for. The problem that often arises in the system of implementing an accounting information system is that irregular inventory records cause a difference in physical goods inventory with stock warehouse cards. The design of inventory accounting systems is done by making the organizational structure accompanied by the division of tasks and responsibilities explicitly to employees, especially the responsibility for maintaining the company's merchandise inventory.
Moch Nazzar (1530611094), "Analysis of Accounting Information Systems in the Merchandise Inventory of PT. Sukabumi Fastrata Branch". Thesis, Accounting Study Program, Faculty of Economics, Muhammadiyah University Sukabumi 2019. (Advisor Evi Martaseli, S.E., M.Ak and Dr. Darmo H. Suwiryo, S.E., M.M) This research is motivated by the problem of inventory of merchandise with conditions more or less on certain items and the presence of items in the warehouse but not in stock in the system. This is caused by various kinds, such as human errors and system errors or system errors. This study aims to analyze the inventory accounting information system of merchandise contained in PT. Fastrata Buana Sukabumi branch. This study uses a qualitative method with a descriptive approach. The subject of this research is PT. Fastrata Buana Sukabumi branch. While the object of this research is everything related to the inventory accounting information system of PT. Fastrata Buana which includes the documents used, the supporting notes, and the procedure for establishing a merchandise inventory accounting information system. From the results of research conducted through collecting data in the form of observation, interviews and documentation. Conclusion of this study, it is known that the implementation of information systems at PT. Frastrata Buana is now able to provide accurate inventory information to management so that the quality of company information can be accounted for. The problem that often arises in the system of implementing an accounting information system is that irregular inventory records cause a difference in physical goods inventory with stock warehouse cards. The design of inventory accounting systems is done by making the organizational structure accompanied by the division of tasks and responsibilities explicitly to employees, especially the responsibility for maintaining the company's merchandise inventory.
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