ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD DEWI SRI PERIODE TAHUN 2018-2022

Abstract

This study aims to identify and analyze the implementation of the inventory accounting data system at UD Dewi Sri Ciracas and how the implementation of the inventory accounting data system at UD Dewi Sri Ciracas is in accordance with the existing theory. The research procedure used in this research is a qualitative method with a descriptive approach. Sources of information used in this study involve primary information and secondary information. Information collection methods used involve interviews, observation, and documentation. The results showed that the inventory accounting information system implemented by UD Dewi Sri Ciracas was considered quite good compared to the previous system, both manual and computerized. Nonetheless, some weaknesses still need attention, such as the lack of meticulous skills on the part of some employees. This causes a difference between the amount of inventory recorded and the physical amount when carrying out the stocktaking process. The inventory recording method uses the perpetual method and the inventory valuation method applied uses the FIFO (first in first out) method.