Merchandise Inventory Research Articles

Effectiveness of Musharakah Financing in Empowering Small Micro Enterprises

The present study aims to analyse the effectiveness of musharakah financing for empowering micro-businesses in the perspective of entrepreneurs. This research is qualitative research using a critical analysis method. This study uses interviews as a research instrument to find out what factors affect the effectiveness of musharakah financing in empowering micro small business of BMT entrepreneurs in the Special Region of Yogyakarta. Entrepreneurs from two BMT in Yogyakarta had been interviewed. The results showed that BMT musharakah financing played an important role in the business development of Micro and Small Business, especially in terms of increasing business capital, easy access to take financing and a small amount of instalments. In addition, musharakah financing is effective in encouraging MSE empowerment, to increase the amount of merchandise inventory, add new types of products, expand businesses and add new equipment for business facilities. This study limits the ability to generate findings to a larger population of small-micro enterprises which obtain shariah financing from Islamic microfinance institutions (Baitul Maal Wat Tamwil) in Indonesia. The research findings can be used on how to empower small-micro enterprises with the Islamic financing and the development of Islamic microfinance institutions. This paper has contributed to the approach of empowering small micro-businesses with musharakah financing, which is considered to have a less contribution to BMT income. In addition, this study uses a critical analysis method to get a new perspective on the use of musharakah financing from the view of small entrepreneurs.

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

INTERNAL CONTROL SYSTEM ANALYSIS OF PROCEDURES FOR RECEIVING AND DISPENSING MERCHANDISE AT CAHAYA SURYA SURABAYA

The purpose of this study is to analyze internal control system on the procedures for receiving and expending merchandise inventory in Cahaya Surya. A good receipt and expend system is important for company to avoid differences in stock of goods. This study uses qualitative methods with two types of data, primery data and secondary data. In this study, data collection techniques used include interview, observations, and documentation.

A Sistem Informasi Akuntansi Atas Pengendalian Persediaan pada Rejeki 2 Swalayan di Omben Sampang

This study aims to determine the accounting information system for inventory control at Rejeki 2 Swalayan in Omben Sampang. The type of research used is descriptive qualitative where the aim is to describe systematically the accounting information system for controlling merchandise inventory. Data were collected by means of observation, interview, documentation. The results showed that the accounting information system for inventory control owned by Rejeki 2 supermarkets in Omben Sampang was good. However, there are also weaknesses in the system, namely not using ledgers and auxiliary books. use ledgers and subsidiary books to facilitate transactions.

Analisis Pengendalian Persediaan Barang Pupuk Dengan Metode Economic Order Quality Pada Perusahaan Maju Mapan

The Maju Mapan Company is a company engaged in trading, whose main activity is selling fertilizer types. In carrying out sales activities, it is closely related to merchandise inventory which is an important component that must be available for the smooth running of the sales process. This study aims to determine the quantity of economical fertilizer merchandise inventory using the Economic Order Quantity method. From the results of calculations that have been done by comparing the current trading goods inventory management policy in the company with the EOQ method in the procurement of merchandise, it can be concluded that by using the EOQ method, the quantity of EOQ orders is higher than the order according to the company, but if the company uses the method EOQ, the company will save an inventory cost of Rp. 48,546,480

Socialization of UMKM Merchandise Inventory Management During the Covid 19 Pandemic in Desa Suka Makmur

The Covid pandemic has had many impacts on people's lives, one of which is the economy. The spread of the virus that requires human activities to be carried out by social distancing (maintaining social distance) and even implementing lockdown measures that have an impact on slowing economic activity (demand and supply). UMKM are one of the sectors affected by this pandemic where there is not only a decline in income, but another impact that is felt by business actors is inventory that accumulates. The implementation of this service activity has provided an understanding to UMKM actors about the importance of inventory management for UMKMs and increased the participants' ability to manage UMKM finances so that they can survive during this pandemic.

Analisis Perputaran Persediaan Barang Dagang Pada Apotek Sumber Farma Bolu Kecamatan Tallunglipu

Analysis of Merchandise Inventory Turnover at Sumber Farma Bolu Pharmacy, Tallunglipu.This research is a quantitative descriptive study that aims to determine the system of recording incoming and outgoing goods at the Sumber Farma Bolu Pharmacy. The types of data used in this research are primary and secondary data. Data collection techniques were carried out by observation, interviews, and documentation.The results of this research are the level of inventory turnover at Sumber Farma Bolu Pharmacy for the type of patent medicine is about 12 times a year and classified as good due to the standard, while for the type of generic medicine is about 9 times a year and the turnover rate below the type of patent medicine. This is due to the accumulation of merchandise in the warehouse and also many merchandise are damaged and can no longer be sold (expire).

IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT PHARMACY (Case Study at Tirta Pharmacy)

The purpose of this research is to provide an overview of the systems and procedures for cash receipts and disbursements associated with merchandise inventory. This research was a qualitative study to describe the business flow of incoming and outgoing items by looking at the accounting information system design. The object of this research was Tirta Pharmacy located in Jember Regency, East Java. The type of data in this study was primary data in the form of observations and interviews with pharmacists in Tirta pharmacy. Data analysis was carried out in this study in order to analyze obstacles and problems regarding financial reports, the functions of the data obtained, and procedures related to the design of accounting information systems with the aim of implementing a good financial statement accounting information system and can improve efficiency and stabilization of operational activities, especially in the drug supply division at Tirta Pharmacy.. The results of this study propose systems and procedures for cash receipts and disbursements, as well as suggestions for using information technology in carrying out company operational activities.

Sistem Penerapan Metode Pencatatan Dan Penilaian Persediaan Barang Dagang Di Togamas

The purpose of this study was to determine how the system of applying the method of recording and valuing merchandise inventory in TOGAMAS Toko Buku Diskon Singaraja. This research was a quantitative research. The data collection technique used was documentation. Data analysis techniques used in this study were two methods, namely the inventory assessment method consisting of the FIFO method, the LIFO method, and the Average method. The recording method was also divided into two, namely the Periodic Inventory System and the Perpetual Inventory System. All that had been examined in this study showed significant results related. For this reason, it is expected that Togamas Toko Buku Diskon Singaraja should always apply the system of recording and valuing merchandise inventory that has been carried out so far.

Penilaian Persediaan Barang Dagang Berdasarkan SAK EMKM pada BUMDES Karya Maju Kecamatan Keluang Kabupaten Musi Banyuasin

The purpose of this study was to determine how the accounting treatment of inventory on the method of recording and assessing merchandise at Bumdes Karya Maju Kec. Kab. Musi Banyuasin with inventory observation periods in April and May 2020. In this study the researchers used a qualitative descriptive analysis method. The types of data used are primary and secondary. Where the primary data is in the form of interviews and field observations, while the secondary data is in the form of merchandise inventory data at Bumdes Karya Maju. Data collection methods used were interviews and field observations. The results showed that the method of recording and inventory of merchandise at Bumdes Karya Maju was not in accordance with SAK EMKM. Bumdes Karya Maju records merchandise inventory using an application called OMI, which has not applied any method in the application.

PENDAMPINGAN MANAJEMEN RITEL MODERN BAGI KOMUNITAS PEDAGANG RITEL TRADISIONAL PASAR DINOYO KOTA MALANG

The purpose of this service is to provide assistance related to retail management for traditional traders in Malang Dinoyo Market in order to be able to compete with modern traders. The strategy undertaken is through the stages of customer identification and Dinoyo Market traders, observation and conducting Forum Group Discussions (FGD) with assistance in the form of management of spatial and merchandise management, assistance in preparing simple financial statements and management of merchandise inventory. The result of this dedication is the increasing knowledge of Dinoyo Market traders in selling their merchandise so that the bias can still exist in modern times like today.

PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG PADA PT BINA SAN PRIMA KARAWANG

Merchandise inventory is very important for trading companies and manufacturing companies. Inventory is needed to create sales for a profit. Inventories are current assets that have a high enough risk in company activities if they are not considered properly. The inventory process at PT. Bina San Prima can be said to be still inefficient and ineffective because everything is still done manually, starting from the process of recording goods data, processing incoming goods data and outgoing goods data, processing goods data reports. This access does not yet have a good inventory information system, also for ordering data from suppliers there is no minimum stock data specified so that orders can be made to the supplier so that sometimes the stock is out of stock and then ordered to the supplier, and it hampers the goods if there is a purchase from the customer. The program application is an alternative solution to the problems faced by companies or agencies, especially PT. Bina San Prima, in this case, especially in making inventory reports. With this programming application, filling and storing data will be easier and safer.

Penerapan Metode Rapid Application Development pada Sistem Informasi Persediaan Barang berbasis Web

At this time information technology is developing very rapidly and requires business actors to be able to follow the developments and advances of the times, especially in the world of technology and information. Inventory of merchandise is a company asset that is one of the assets included in current assets. Merchandise inventories are company assets that are purchased and stored to be resold and make a profit. Recording of merchandise inventory that is still manual, such as data collection of incoming goods, demand for goods, delivery of goods, returns of goods to the preparation of reports will certainly result in the accumulation of goods request notes. The difficulty of data collection of requests for goods from branches to deliver goods, errors in goods requested and sent, the length of time to record the return of goods, errors in calculating the stock of goods and difficulty in obtaining reports when needed are also one of the obstacles in the process of merchandise inventory. Therefore, a web-based inventory information system is needed in order to make it easier for users to manage the inventory process of their merchandise, so that it can simplify the process of recording, storing, searching and making reports. In designing a web-based inventory information system, the author uses the Rapid Application Development (RAD) method. This information system is the best solution for solving problems in managing inventory. With the use of computer data technology, managed data becomes faster, reduces time inefficiency and reduces the occurrence of errors in processing data.

Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu

The purpose of this study was to determine the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu. The results showed that the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu was compatible with Mulyadi's theory (2018: 488). In the organizational element, there is a schedule and committee involved in the stock opname. The authorization system and recording procedures are appropriate, where the monthly Stock Opname report is signed by the shop head and the daily Stock Opname is signed by the employee of the shift holder, the recording is based on the results of the monthly and daily (partial) Stock Opname reports calculated based on an invoice containing the type of goods, price of goods and quantity of goods. Healthy practice, there is conformity in the application of the internal control system for merchandise inventory, where invoices have been printed serial numbers and issued by DEPO Alfamart, Stock opname is carried out twice (monthly and daily) using the PDA system. In this element of healthy practice control there is an inconsistency with Mulyadi's theory (2018: 44), where the quantity and other inventory data listed in the 3rd and 2nd part of the physical count card are matched by the physical count card holder before the data is collected. listed in part 2 of the physical count card is recorded in the list of physical count results, because at Alfamart Kebun Tebeng, the quantity and inventory data are matched based on the invoice sent by DEPO

EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT BERDASARKAN PSAK NO. 14 PADA PT. CEMPAKA INDAH MURNI MANADO

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. The company does not recognize the purchase costs and conversion costs, the company only recognizes other costs such as shipping costs / shipping costs, incoming transfers, and sales costs because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results showed that the application of accounting for drug supplies was carried out. PT. Cempaka Indah Murni Manado is not in accordance with PSAK No. 14.

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN PADA PT. DAYA ANUGRAH MANDIRI CABANG MANADO

Inventory is one of the important assets of the company. Therefore, internal control over inventory is needed to protect against the risk of theft, damage and fraud. This study aims to determine the internal control system for merchandise inventory implemented by PT. Daya Anugrah Mandiri Manado Branch in terms of the internal control component according to the coso (committee of sponsoring organizations). The method of analysis in this study uses qualitative methods by obtaining data through interviews and documentation and then conclusions are drawn. The results showed that the internal control system for merchandise inventory applied by PT. The overall grace of the Manado branch of Anugrah is already good. Companies should further enhance the security of inventory in the warehouse by installing cctv camera so that security is more secure, and the need for an accounting department that is specifically tasked with carrying out financial records and reporting.

ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI

Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding inventory. The results are inventory internal control system at PT. Indahwati Sari is running quite effectively.

CLASSIC PROBLEMS: PENGENDALIAN PERSEDIAAN

This research aims determine the effectiveness of merchandise inventory control system at CV. Berkat Abadi Solo by using the method of economic order quantity,
 reoder point and safety stock. Data collection techniques used are interviews and documentation. Data analytical technique by using descriptive quantitative. The
 methods used in this research were economic order quantity, reoder point dan safety stock. The results of this study can be concluded that the control effectiveness
 inventory of merchandise at CV. Berkat Abadi Solo reviewed from the economic order quantity, reoder point dan safety stock method was still not achieved.

Fraud Prevention Predictor on Losing Merchandise Inventory in Alfa Mart Retail Store Bandung Barat, Indonesia

Introduction: This study aimed to examine the predictors that can be predicted to prevent the risk of fraud on losing merchandise inventory in Alfa Mart retail store within Parongpong district, Bandung-Barat through the COSO internal control dimensions (control environment control, risk assessment, control activities, information and communication, and monitoring) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets.
 Method: The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of losing merchandise inventory risk. The respondents were 32 regular full-time employees of thirteen stores. There were four elements must be present to prevent fraud of losing merchandise inventory in term of administrative shrinkage, operational shrinkage, customer theft detection, and technology utilization.
 Result: The findings revealed that “operational shrinkage” ranked first as a high factor, the second approach by: “administrative shrinkage,” and followed by the third is the “customer theft detection” and for the last order: technology utilization. There was a positive and significant relationship between Internal Control (IC) and Fraud Prevention (FP) on losing merchandise inventory of the respondents’ perception. Risk Assessment and Control Environment dimensions could be predicted to increase FP. The results indicate the importance of well-structured organizational culture of actions, policies, and procedures against fraud risk, and assessing risks of designing effective internal controls and operating internal controls in order to minimize errors and fraud by employees and customers regarding misappropriation of assets.
 Discussion:
 
 Keywords: control environment, risk assessment, control activities, information and communication, monitoring, administrative shrinkage, operational shrinkage, customer detection, technology implementation.

PEMROGRAMAN BERORIENTASI OBYEK UNTUK MENINGKATKAN KINERJA LAPORAN KEUANGAN PADA TOKO YK

YK store is a UKM (small and medium enterprises) whose activities are buying and selling wholesale goods such as oil, spices, noodles, flour, coconut milk, pepper, and others in moderation (wholesale). YK store manager does not have a bookkeeping application system for the process of making financial reports in accordance with financial accounting standards, and there is no support system for merchandise inventory which supports buying and selling transactions. Information systems for managing merchandise needed by companies to determine value according to transactions, for financial statements will use a journal of eternal methods to buy and sell transactions then post them to the ledger and make financial reports for all businesses. Bookkeeping information system design using microsoft visual basic 6.0, xammp as a server and mysql as a database. The results obtained from this information system can contain reports obtained in accordance with the types and financial statements for business activities