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All Journal Jurnal Administrasi Bisnis Academica : Journal of Multidisciplinary Studies Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Cendekia Eksakta Journal of Islamic Accounting and Finance Research Jurnal Riset Bisnis dan Manajemen KAUDERNI wacana equiliberium (jurnal pemikiran penelitian ekonomi) Unram Journal of Community Service (UJCS) Indonesian Journal of Innovation Studies Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) Sustainable : Jurnal Akuntansi
Maya Novitasari
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Journal : Indonesian Journal of Innovation Studies

 1 
Analysis of Accounting Information Systems for Raw Materials and Finished Goods: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku dan Barang Jadi Novitasari, Maya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3472.921 KB) | DOI: 10.21070/ijins.v20i.741

Abstract

This study aims to analyze the Accounting Information System for Raw Materials and Finished Goods at PT Berkat Ganda Sentosa Pasuruan. The research approach used is the qualitative approach. The research method used is descriptive method. The data collection method used interview, documentation and observation. The interview method was used to seek in-depth information by asking questions to the company staff and academic experts. The documentation method is carried out to support and strengthen the data in research. The observation method is carried out to record information and activities that occur during field research. In this research, using data analysis techniques such as data reduction, data presentation and data verification. The results of this study indicate that the Raw Material Inventory Accounting Information System at PT. Berkat Ganda Sentosa, this is done well but is still manual, with procedures starting from purchasing to receiving inventory, purchase returns, demand and release of warehouse goods, use of raw materials and also physical inventory counts. All these procedures are carried out with the aim that the mutation of raw material inventory can be controlled easily which consists of various functions with their respective duties and responsibilities along with the completeness of documents that can be accounted for. The structure of the implementation of an Accounting Information System for raw material inventory of PT Berkat Ganda Sentosa Pasuruan includes functions related to AIS, documents and records used as well as a network of procedures that can form an Accounting Information System.
Co-Authors Ardi Gunardi Aviyanti, Richo Diana Ayera, Anissa Aziz, Ahmad Dwi Sulistiawati Eny Maryanti Fitramadan, Lis Juli Murwani Mappiratu Mappiratu Maruka, Safriyanto S Munari Munari Muslimah, Emy Nik Amah Nurfadilah Nurfadilah Nurfadilah Nurfadilah Safriyanto S Maruka Salam, Miming Berlian Hi. B. Srikalimah, Srikalimah Syaifuddin Syaifuddin Syamsul Arifin Ubaidillah, Moh. Wan Ismail, Wan Adiba Wirdha, Wirdha