ANALYSIS OF THE INTERNAL CONTROL SYSTEM OF TRADE GOODS INVENTORY AND ACCOUNTING IMPLEMENTATION AT PT. SAMA ELOK

  • Eka Wati Ningsih Universitas Pembangunan Panca Budi
  • Suroso Suroso Universitas Pembangunan Panca Budi
  • Vina Arnita Universitas Pembangunan Panca Budi

Abstract

The purpose of this research was to find out how the internal control system of the merchandise supply in PT. Equally Good and whether the company's policy on recording and valuing merchandise inventory is in accordance with PSAK No. 14. The analysis method used in this study is descriptive method. The results of this study show that the system of internal control using the trading supply information system is that this trading supply information system makes the procedures and activities performed by the company faster and faster. The process of calculating the goods can be computerized and the results of the calculations given are faster and more accurate. Trademark stock data may be provided on a timely basis with the design of this design information as this data is updated automatically at each transaction of receipt and expenditure. The availability of this design information system enables the Director to monitor the performance of the merchandise section of the merchandise inventory reports. The simulation results of the amount of time it takes for the process of providing merchandise using this design information system results in a saving of 75 minutes from the initial system. PSAK No. 14 companies have implemented well. This can be seen from the logging system and the inventory valuation method has been carried out in accordance with accounting principles.

Author Biographies

Eka Wati Ningsih, Universitas Pembangunan Panca Budi

Accounting Department

Suroso Suroso, Universitas Pembangunan Panca Budi

Accounting Department

Vina Arnita, Universitas Pembangunan Panca Budi

Accounting Department

References

Arens, Alvin A, Elder. (2013). Auditing danJasa Assurance. Jakarta: Erlangga.
Belkaoui, Ahmed Riahi. (2016). Accounting Theory: TeoriAkuntansi. Jakarta: SalembaEmpat.
Donald E. Kieso, dkk. (2012). Akuntansi Intermediate. Jakarta: Erlangga.
Gondodiyoto, Sanyoto. (2014). Audit SistemInformasi, EdisiRevisi, PenerbitMitraWacana Media, Jakarta.
Hansen, Don R danMarynne M. Mowen. (2014). AkuntansiManajemen, EdisiTujuh, SalembaEmpat, Jakarta.
Hery. 2011. Auditing I, Dasar-dasarPemeriksaan Auditing, PenerbitKencana, Jakarta.
IkatanAkuntansi Indonesia. (2012). StandarAkuntansiKeuangan. SalembaEmpat, Jakarta.
Manengkey, Natasya. (2014). AnalisisSistemPengendalian Intern PersediaanBarangDagang Dan PenerapanAkuntansiPada PT. CahayaMitraAlkes.
Mulyadi. (2015). SistemAkuntansi, EdisiKetiga, CetakanKeempat, SalembaEmpat, Jakarta
Rangkuty, D.M. et al. 2020. How do the Causality of Inflation and Government Expenditure in Indonesia? SSRG-IJEMS Journal Vol. 7 (15) pp.28-36.
Rusiadi, et al. (2013). Metode Penelitian Manajemen, Akuntansi, dan Ekonomi Pembangunan. Medan : USU Press.
SticedanSkousen. (2015). Akuntansi Intermediate. EdisiKeenamBelas, Buku I. SalembaEmpat, Jakarta.
Sugiyono. 2012. Metode Penelitian Kualitatif. Alfabeta.
Warren Carl. S, James M. Reevedan Philip E. Fees. (2015). PengantarAkuntansi. Edisi 21. SalembaEmpat, Jakarta.
Wildana, FitriNur. (2017). AnalisisSistemPengendalianPersediaanAtasBarangDagangPada CV. SumberAlam Sejahtera Tegal.
Wijaya, Stefanny Hana. (2014). AnalisisSitemPengendalian Internal Atas Persediaan Barang Dagang Pada PT. Mitra Sehati Sekata Semarang.
Published
2022-11-30
How to Cite
NINGSIH, Eka Wati; SUROSO, Suroso; ARNITA, Vina. ANALYSIS OF THE INTERNAL CONTROL SYSTEM OF TRADE GOODS INVENTORY AND ACCOUNTING IMPLEMENTATION AT PT. SAMA ELOK. Proceeding International Conference of Science Technology and Social Humanities, [S.l.], v. 1, p. 555-557, nov. 2022. Available at: <https://jurnal.pancabudi.ac.id/index.php/icesshi/article/view/4691>. Date accessed: 21 nov. 2024.