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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Information System, Applied, Management, Accounting and Research Journal Markcount Finance
Elisabeth Deisi Malonda
Politeknik Negeri Manado
Computer Science & IT Decision Sciences, Operations Research & Management

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PERANCANGAN SISTEM AKUNTANSI PENJUALAN PADA UD. BLESS Andreuw Kristian Pantow; Sintia Nurani Korompis; Esrie A. N. Limpeleh; Elisabeth Deisi Malonda; Alfrets Daleno
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1131

Abstract

This study aims to design a sales accounting system at UD Bless with a flowcharts that is expected to provide transaction information in the revenue cycle. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the sales system. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of the study are the design of a sales accounting system which consists of designing organizational structures, procedures for cash and credit sales using document flowcharts, and design of accounting records to provide financial information needed by internal parties of the entity. Keywords: component; formatting; style; styling; insert (Minimum 3 to 5 key words)
IMPROVING DISTRIBUTION INVENTORY CONTROL THROUGH FIFO AND COSO FRAMEWORK AT PT. MITRA KENCANA DISTRIBUSINDO Regina Luntungan; Sintia Nurani Korompis; Elisabeth Deisi Malonda; Noah Smith
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4181

Abstract

This study aims to analyze the effectiveness of inventory internal control using the First In, First Out (FIFO) method at PT Mitra Kencana Distribusindo, particularly in the Non-Food Warehouse. This research employed a descriptive qualitative approach with an evaluative orientation based on the COSO internal control framework. Data were collected through structured interviews with two purposively selected informants, direct non-participant observation of warehouse activities, and documentation review of receiving notes, cash invoices, warehouse cards, stock opname documents, aging reports, non-food inventory data, and checker duty documents. Data analysis was carried out through data reduction, data display, and conclusion drawing by grouping the findings into the five COSO components and FIFO implementation criteria. The findings indicate that inventory control has been implemented through receiving and issuing procedures, segregation of duties, authorization, internal and external checker functions, warehouse cards, stock opname, aging reports, and FIFO-based inventory circulation. However, the control system is not yet fully optimal because several critical weaknesses remain, particularly incomplete batch/expiry information, limited written follow-up documentation for stock opname results, insufficient FIFO-based warehouse layout control, and inadequate follow-up records for discrepancies, returns, damaged goods, defective goods, and items approaching expiry. This study concludes that FIFO-based inventory internal control is sufficiently effective, but still requires stronger documentation, monitoring, and corrective action procedures to improve inventory accuracy, traceability, and risk responsiveness.
Co-Authors Alfrets Daleno Andreuw Kristian Pantow Esrie A. N. Limpeleh Noah Smith Regina Luntungan Sintia Nurani Korompis