ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

  • Asnat C Bani Bili Fakultas Keguruan dan Ilmu Pendidikan Universitas Nusa Cendana Kupang
  • R E H Riwumanu Fakultas Keguruan dan Ilmu Pendidikan Universitas Nusa Cendana Kupang
  • Ari Data Fakultas Keguruan dan Ilmu Pendidikan Universitas Nusa Cendana Kupang

Abstract

Inventory is a large asset owned by the company. Large investments invested in the form of inventory will
cause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventory
is very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays an
important role in the arrangement of avoiding the repatriation of the company's wealth, especially
inventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is because
the inventory post has a considerable influence in the financial statements, which is in the balance sheet
and in determining the price of inventory in the income statement. The problem in the research is how to
design good documents, records, and procedures related to the inventory accounting system of
merchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multi
positions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li Jaya
Kupang. The results showed that the inventory accounting information system at UD. Li Jaya has
weaknesses in terms of inventory recording undone because of the limited educational background of the
existing workforce and in terms of its internal controls that have not been effective. The obstacles faced by
UD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that is
no recording at all in the warehouse section. The inventory accounting information system at UD Li
Jaya Kupang must have its own recording administration, so that employees do not record by
themshelves.

Keywords : Inventory, Intenal Control, Inventory Accounting Information System

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Published
2020-12-05