JEFMS Journal

ABSTRACT:

This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. . The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the company's internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the company's internal control.

KEYWORDS:

Accounting Information System, Merchandise Inventory, and Internal Control

REFERENCES:

1) Databoks. (n.d.). Highest Use of Indonesian E-Commerce in the World. Retrieved April 17, 2022, from https://databoks.katadata.co.id/datapublish/2021/06/04/penggunaan-e-commerce-indonesia-tertinggi-di-dunia

2) Kurniawan, T. A. (2020). Accounting Information System with a Simulation Approach.

3) Krismiadji. (2015) Accounting information system. Yogyakarta: Unit Penerbit dan Percetakan Akademi Manajemen Perusahaan YKPN.

4) Lathifah, N. (2021). Internal Control System Concepts and Practice - Google Books. Insan Cendekia Mandiri.

5) Lestari, K. C., & Muarifah, A. (2020). Accounting Information System Example of SIA Application Implementation. Deepublish.

6) Majidah, L., Yousida, I., & Abdurakhman, M. Z. (2021). Analysis of Merchandise Inventory Accounting Information System at CV. A.M. Banjarmasin. 102–115.

7) Mardia, M., Tanjung, R., Karim, A., Ismail, M., Wagiu, E. B., Sudarmanto, E., Supitriyani, S., Sihotang, J. I., Martina, S., Damanik, E. O. P., Purba, B., & Ardiana, D. P. Y. (2021). Accounting and Business Information Systems.

8) Nugraha, M. S. (2018). Analysis of Raw Material Inventory Accounting Information Systems.

9) Romney, M. B., & Steinbart, P. J. (2014). Accounting Information Systems. London: Prentice Hall.

10) Sultoni, A., Agus Irawan. M, A. D., Anna, Nurmalasari, N., Yusnita, A. E., Azhar, L. M., Eka W Fridayanthie1, J. C. P., Fitri Ayu and Nia Permatasari, Hasbiyalloh, M., Jakaria, D. A., Ipnuwati Sri, Kasman, H., Pribadi, T. S., Baidawi, T., Marlina, S., Purnomo, S., Rini asmara. (2018). Accounting Information Systems. Diterjemahkan oleh : Kiki Sakinah; Nur Safira dan Novita Puspasari. In Lembaga Informasi:Bandung (Vol. 3, Issue 2).

11) Syarifudin, A. (2020). Design and Implementation of Goods Inventory Accounting Information System in the Context of Internal Control at PT Parit Padang Brebek Industri Sidoarjo.

12) Yulianto, H. D., & Maulana, D. F. (2020). Design of a Merchandise Inventory Accounting Information System Using Web-Based SAK EMKM. https://doi.org/10.34010/aisthebest.v5i2.3244

13) Zamzami, F., Nusa, N. D., & Faiz, I. A. (2021). Accounting information system - Google Books. In UGM Press.