PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. ANGKASA RAYA KUPANG

  • Magdalena Daos(1)
  • Yohana Febiani Angi(2)
  • (*) Corresponding Author

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan dilakukan oleh UD. Angkasa Raya kurang efektif atau memiliki persentase 49,79% dan 43,86%.

Kata kunci: Sistem Pengendalian Internal, Perlakuan Akuntansi, Dan Inventarisasi Barang Dagangan.

 

This research to find the application of the internal control system and the treatment of merchandise inventory accounting at UD. Angkasa Raya Kupang. The research method used in a combination research. Data collection techniques used were observation, interview, documentation, questionnaire and literature study. Data analysis techniques used were using the Miles and Huberman analysis model, including reduction, display, and conclusion drawing or verification and researchers also used the Dean J. Champion formula for analyzing the questionnaire data (1) tabulation of questionnaire answers (2) grouping answers to questionnaires (3) adding up each respondent’s answer (4) comparing the answer “Yes” to the respondent’s answer and (5) making a report later to find out as far as where the application of the internal control system and treatment inventory of merchandise is adjusted based on the established criteria. The results of the study show that the application of the internal control system and the treatment of merchandise inventory accounting carried out by UD. Angkasa Raya is less effective or has a percentage of 49,79% and 43,86%.

Keywords: Internal Control System, Accounting Treatment, And Inventrory Of Merchandise.

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Published
2019-01-31
How to Cite
Daos, M., & Angi, Y. (2019). PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. ANGKASA RAYA KUPANG. JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 7(1), 1 - 14. https://doi.org/10.35508/jak.v7i1.1298

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