Analisis Sistem Informasi Akuntansi dalam Pengendalian Persediaan Barang Dagang pada PT. Kartini Teh Nasional Cabang Lumajang

Authors

  • Muchamad Yanuar Arifin Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
  • Neny Tri Indrianasari Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
  • Soemartono Soemartono Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang

Keywords:

Accounting Information System, Control of Merchandise Inventory

Abstract

PT. Kartini Teh National Lumajang Branch is a company engaged in the sale of goods. In every process of its activities a company needs an accounting information system. Accounting information system is a subsystem of information systems used to collect, process, and provide information relating to accounting transactions. Accounting information systems have a close relationship with inventory control. PT. Kartini Teh National Lumajang Branch has used manual and computerized recording process in its inventory control. The purpose of this research is to know the effectiveness of inventory control of merchandise. The research method used interview technique and documentation about merchandise inventory management. From the results of control research conducted at PT. Kartini Teh National Lumajang Branch still has some weaknesses, among others, the accumulation of goods on the warehouse and the incompatibility of the amount of inventory available in the computer with the amount of stock in the warehouse

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Published

2018-12-05