SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU SECARA ONLINE PADA PT. PAPANDAYAN COCOA INDUSTRIES CABANG MEDAN

Abstract

Computer Operating Systems widely used by companies are Windows and Microsoft Excel
application programs to compile raw material inventory reports. If the preparation of inventory
reports manually it will take a long time and company management is slow in decision making. From
the description above is clear that the accounting information system plays an important role in the
company, both to take decisions in preparing and presenting stock inventory report of raw materials.
The types and sources of data obtained in the study are primary data and secondary data. Based on
the research data that has been obtained, the author uses data collection methods by interview and
documentation study. The results showed that the company uses a computer-based accounting
information system with a database program equipped with Oracle applications online in the
presentation of raw material inventory reports. Reports The inventory of raw materials is done online
so as to facilitate the decision making by the central manager whether goods in the branch office can
be sent to overseas companies or sent to the head office in accordance with production needs. The
Company undertakes the assessment of raw material inventory by the perpetual FIFO method. In the
database program has a weakness, especially frequent errors if employees who lack the skills in
using accounting information systems in the input penginputan purchase, delivery and return not
carefully it can cause the difference or error on the amount of raw material inventory