PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KONTROL STOK BARANG MASUK DAN KELUAR ATAS PEMBELIAN DAN PENJUALAN PADA PT. JAWARA FOKUS GEMILANG

Rika Indah Pratiwi, Suhariyanti Suhariyanti, Tengku Juhri Agustan

Abstract


The role of the accounting information system within the company is to provide information appropriate
and trustworthy management needs to help in decision making and as control over activities company. This
study aims to determine how the role of the system accounting information as a means of controlling the
stock of incoming and outgoing goods purchases and sales of the effectiveness of recording inventory
reports trading at PT. Brilliant Focus Champion. The type of data used in this research is primary and
secondary data. Data collection techniques are observation and interview. This technique is used to obtain
information in general regarding the application of information systems in controlling the stock of goods
in and out all the way to sales. The research method used is descriptive qualitative analysis method. This
method is done by describing the condition of PT. Focus Champion Brilliant objectively so that the
completion of a problem is obtained faced by the company. From the research conducted, it can be seen
that the information system Accounting plays a very important role as a means of controlling merchandise
inventory PT. Jawara Focus Gemilang, but its implementation is still not effective or inadequate because
there are still certain parts that carry out functions and more than one task, namely there is no segregation
of duties between the reception, inspection, storage and the part that removes the goods from warehouse.
The accounting information system is also not fully mastered by This can be seen from the number of input
errors in the item code.

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DOI: https://doi.org/10.46576/wjs.v2i2.3461

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