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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) ITQAN: Journal of Islamic Economics, Management, and Finance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability Jurnal Akuntansi, Perpajakan dan Auditing
Nuramalia Hasanah
Universitas Negeri Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Penerapan Sistem Informasi Akuntansi Sebagai Alat Pengendalian Dalam Pengelolaan Persediaan Nabilah, Farah; Hasanah, Nuramalia; Ahmad Sasmi, Aji
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.02

Abstract

Inventory management is a crucial aspect for MSMEs, particularly in the food and beverage manufacturing sector, as it directly impacts operational smoothness and the accuracy of financial reports. This study aims to implement an accounting information system as an internal control tool for inventory management at the Freshking7 MSME. This research employed a qualitative method with a case study approach and the ADDIE development model. Data collection techniques included observation, interviews, documentation, and pre- and post-test questionnaires developed based on the Technology Acceptance Model (TAM). The findings indicate that prior to the implementation of written SOPs and flowcharts, inventory management faced issues such as inconsistent recording, weak internal control, delays in transaction recording, and discrepancies between physical inventory and system data. After implementing SOPs and flowcharts integrated with Mekari Jurnal and aligned with the COSO framework, inventory management became more structured, with improved user understanding and increased accuracy in inventory recording and monitoring. The study concludes that the implementation of an accounting information system supported by clear SOPs and flowcharts enhances internal control and inventory management effectiveness at Freshking7.
Co-Authors Achmad Fauzi Aditya, Ilham Agustin Pratama Sari, Dewi Ahmad Naufal, Ahmad Ahmad Sasmi, Aji Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Al Finsih, Muhamad Annisa Lutfia Armeliza, Diah AYUMASTUTININGSIH AYUMASTUTININGSIH Bagus, Muhammad Becik, Taniya Fatimah Cahyani, Regina Dicky Iranto Dwi Budi Santoso Dwi Handarini, Dwi Erika Takidah Erling, Gorajodi Fauzhiah, Silvia Nur Fauzi Ahmad Muda Feriyana, Feriyana Maulida Firdausi Rachmadania, Rizki Gentiga Muhammad Zairin Hania Aminah, Hania Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ilham, Mochammad Fajar Indah Muliasari Indah Muliasari Indah Mulyasari Indra Pahala Intan Permatasari Jofarhan, Muhammad Khairunnisa, Hera KHOIRUNNISA Krissanya, Nofriska Kristanti, Ribka Angelina M. Yasser Arafat, M. Yasser Mardi Marhan, Fahrul Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulida, Feriyana Mochamad Razief Aditya Mohamad Rizan Monoarfa, Terrylina Arvinta Muhammad Muhammad Ikhwan Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Musyaffi, Ayattulloh Michael Musyaffi, Ayatulloh Michael Nabilah, Farah Nariswari, Anindya Nasution, Hafifah Natsiruddin, Ahmad Nur Hidayat Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Prayoga, Athmad Eka Purwana E.S., Dedi Putri, Yadiva Nicauri Herning R, Tresno Eka Jaya Ramandha, Della Putri Ratal, Muhammad Ratal Ratna Anggraini Rd. Tuty Sariwulan Rida Prihatni Santi Susanti, Santi Sasmi, Aji Ahmadi Siti Aminah Solly Aryza Susi Indriani Susi Indriyani Syahrina, Nur Alvi Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas, Tri Hesti Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam Zamifa, Fauziah