JEFMS Journal

ABSTRACT:

This study aims to design a merchandise inventory accounting information system at PT Mitrahasil Dagang. PT Mitrahasil Dagang is a trading company, but since its establishment PT Mitrahasil Dagang does not have a trading goods inventory accounting information system. This causes PT Mitrahasil Dagang to experience problems with information regarding the type and quantity of merchandise in the warehouse that does not match the data in the Accurate system and hinders the sales process. The method used in this study is descriptive qualitative using primary and secondary data sources as well as data collection techniques of observation, interviews and documentation. The research results show, the constraints experienced by PT Mitrahasil Dagang occurred because the company did not have sufficient human resources and incomplete documents in operational implementation, as well as the absence of clear procedures regarding the receipt and release of merchandise inventory in the warehouse. Based on these constraints, this study produced a series of merchandise inventory accounting information systems including procedures for receiving, issuing and stock taking for PT Mitrahasil Dagang.

KEYWORDS:

Receipt of Inventory, Expenditure of Inventory, Merchandise Inventory, Trading Companies, and Accounting Information Systems.

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