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Saparuddin Siregar
UIN Sumatera Utara
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Journal : journal of student development informatics management josdim

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Analisis Sistem Akuntansi Pembelian Barang Dagangan (Studi Kasus Pada Rafamart Rantauprapat Labuhanbatu) Fitriadany, Eno; Siregar, Saparuddin; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5119

Abstract

This study aims to determine how the accounting system of merchandise purchases in Rafamart RantauprapatLabuhanbatu, and to determine the results of the recording and valuation of merchandise using the FIFO method (First In First Out) with a perpetual system based on Computerization and manual using books. The type of data used in this study is the primary data in the form of interviews and secondary in the form of purchase and sales invoices at Rafamart Rantauprapat Labuhanbatu. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis techniques used are descriptive techniques that is how to analyze, interpret, and process data on the purchase of merchandise in Rafamart Rantauprapat Labuhanbatu. The results of this study indicate that Rafamart Rantauprapat Labuhanbatu has implemented a trading goods purchase accounting system that assists companies in conducting daily records using books manually and also computerized. In the system of recording the accounting of merchandise purchases using a Prepetual system, where the recording of purchases and sales are recorded using books. The method of recording and assessing purchases for merchandise inventories using the FIFO (First In First Out) Method, and Rafamart Rantauprapat Labuhanbatu is in accordance with PSAK (statement of Financial Accounting Standards) number 14 regarding purchases and inventories of merchandise.  
Co-Authors Abduh, Arridho Ade Jamarudin Alhamdi, Ridha Amin Al Jawi Amiur Nuruddin Amsari, Syahrul Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Edi Marjan Nasution Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Handoko, Dodi Okri Harahap, Hasnah Khairani Harahap, Khairunnisa Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rizal Hendra Harmain Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isra Hayati Julfan Saputra Juliana Nasution Julianti Nasution, Yenni Samri Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan Najma, Siti Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Prasetyo, Iin Qorib, Ahmad Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Hanny Rahmadani Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Santoso, Muhammad Rifky Saprinal Manurung Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Tri Inda Fadhila Rahma Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani Yenni Samri Juliati Nasution Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi Zulhelmy