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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Rizal Effendi
Universitas Tridinanti
Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.891

Abstract

One form of company is a trading company, namely a company that carries out its business activities by buying products from producers and or other companies to then resell them to the public and consumers. One of the most important elements in a trading company is inventory. This planning activity is not an easy thing to do because in the planning it must be determined the right amount of merchandise to be sold must be in accordance with consumer tastes and must be provided at the right time. For this reason, internal control over inventory will greatly help the company prevent errors in inventory handling. This is very much supported by the company's accounting information system, especially the function of recording and evaluating inventory. If the procedures for recording and valuing inventories from beginning to end have been carried out correctly, the summation in the financial statements will be good and correct as well. Another reason that supports the importance of planning and controlling.Keywords: Planning and Controlling
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MUARA DUA PALEMBANG BERDASARKAN SAK ETAP NO. 15 Rizal Effendi; Kartawinata Kartawinata
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.096 KB) | DOI: 10.52333/ratri.v3i1.803

Abstract

In the face of fierce competition in the business world, companies must strive to maintain increased profits or profits within the company. The increase that occurred in the company can be seen from its financial statements, because these reports are used to evaluate the condition of the company and to estimate the results of operations and cash flows in the future.Financial reports are a medium of communication and information for internal and external parties of the company. One form of financial statements is the income statement and balance sheet. The income statement reports income and expenses over a certain period of time whereas the balance sheet reports the total assets, liabilities and owner's equity as of a specific date. Financial statements must be presented appropriately and accurately because the financial statements will be used as one of the considerations for decision making in the future.
Co-Authors Kartawinata Kartawinata Yancik Syafitri