ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA

Abstract

here are still many companies especially in service companies that do not have a special system for the
supply of used materials. The study aims to provide an overview of the application of accounting
information systems to the inventory of used materials and look at the effectiveness of such systems. The
object of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtained
in this research are primary data and secondary data. Based on the research data obtained, the authors
used data collection methods by means of interviews, documentation, and library surveys. The results of
this study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. every
transaction, both inputs, outputs and returns of goods will be directly input into the existing system on a
computer based database. The advantage in using this system is that the collection of information can
be done quickly and easily, can perform data protection and security, while the shortcomings in the use
of this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance with
the provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it will
prevent the continuation of recording activity for a few moments until the database is completed to be
renewed, when there is an inaccurate access damage can occur and a more skilled user is required in
processing data.