Accounting Information System and Internal Control of Goods Inventory at the Student Cooperative MTsN 9 Jombang
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Institusion
Universitas Darul ulum
Author
Said, Moh.
Subject
Akuntansi
Datestamp
2022-09-27 06:08:43
Abstract :
Moh. Said, 2022, Accounting Information System and Internal Control of Goods Inventory at the Student Cooperative MTsN Jombang, Advisor 1: Hevi Susanti, SE., M.Sc. and Advisor 2: Dr. Hadi Sutrisno, SE., M.Sc., Accounting Study Program, Faculty of Economics, University of Darul 'Ulum Jombang. One application of information systems that play an important role in the operational activities of cooperatives is an accounting information system. An accounting information system is a system that collects, records, stores, and processes data to produce information for decision making. The inventory measurement process requires careful planning and must be careful, so as not to pose a big risk, such as the risk of excess merchandise or commonly referred to as the accumulation of merchandise. This research is a descriptive research with a qualitative approach. Descriptive research is research that is intended to investigate conditions, the results of which are reported in the form of a research report. The results showed that the student cooperative of MTsN 9 Jombang had implemented an internal inventory control system. The average results of the components of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring at the student cooperative at MTsN 9 Jombang have a score of 64% or are in poor criteria. This means that the activities of internal control of the inventory of goods have been carried out, but are still not in accordance with technical instructions or ideal theoretical studies. Keywords: accounting information system, internal control, inventory
Moh. Said, 2022, Accounting Information System and Internal Control of Goods Inventory at the Student Cooperative MTsN Jombang, Advisor 1: Hevi Susanti, SE., M.Sc. and Advisor 2: Dr. Hadi Sutrisno, SE., M.Sc., Accounting Study Program, Faculty of Economics, University of Darul 'Ulum Jombang. One application of information systems that play an important role in the operational activities of cooperatives is an accounting information system. An accounting information system is a system that collects, records, stores, and processes data to produce information for decision making. The inventory measurement process requires careful planning and must be careful, so as not to pose a big risk, such as the risk of excess merchandise or commonly referred to as the accumulation of merchandise. This research is a descriptive research with a qualitative approach. Descriptive research is research that is intended to investigate conditions, the results of which are reported in the form of a research report. The results showed that the student cooperative of MTsN 9 Jombang had implemented an internal inventory control system. The average results of the components of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring at the student cooperative at MTsN 9 Jombang have a score of 64% or are in poor criteria. This means that the activities of internal control of the inventory of goods have been carried out, but are still not in accordance with technical instructions or ideal theoretical studies. Keywords: accounting information system, internal control, inventory
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