Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Mengendalikan Persediaan

Pitriyani Pitriyani, Evi Martaseli, Tina Kartini

Abstract


The purpose of this study was to determine and explain the method of recording inventory, the application of the accounting system for raw material inventory, and inventory control carried out at pada PT. YYY In this study, the data obtained by the researcher used a qualitative descriptive method. This study uses primary data and secondary data where the data is carried out by direct research into the field and also uses library research.The results of the analysis show that found differences regarding the method used by the company with theory, the unit was in accordance with theory and no differences were found regarding the application of systems and procedures related to the inventory accounting system and related functions in the existing raw material inventory. theory and there are additional functions, namely warehouse functions, production, shipping and purchasing. However, there are multiple functions and there is often a mutation of goods without supporting documents and using only verbal at PT. YYY.

 


Keywords


Inventory Accounting System; Control Unit; PT. YYY

Full Text:

PDF

References


Ardana,Cenik dan Hendro Lukman.(2016). Sistem Informasi Akuntansi. Jakarta: Mitra Wacana Media

Martani,Dwi. Syilvia Veronica Siregar, Ratna Wardhani, Aria Farahmita and Edward Tanujaya.(2016).Akuntansi Keuangan Menengah Berbasi PSAK.Jakarta Selatan:Salemba Empat

Mulyadi. (2016). Sistem Akuntansi. Jakarta Selatan :Salemba Empat Sugiyono. (2018) . Metode Penelitian Manajemen.Bandung:Alfabeta


Article Metrics

Abstract has been read : 893 times
PDF file viewed/downloaded: 0 times


DOI: http://doi.org/10.25273/inventory.v5i2.10655

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Indexed by:

                    

 

 

Supported by:

 

   

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2 Program Studi Akuntansi

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun

 

 


Web Analytics Made Easy - StatCounter Inventory Stats