JRA: Jurnal Riset Akuntansi
Vol. 9 No. 1 (2017): Jurnal Riset Akuntansi

Tinjauan Atas Prosedur Persediaan Barang Dagang pada PT. Perkebunan Nusantara VIII Unit Industri Hilir Teh Bandung

Sukanda, Rini Septiani (Unknown)
Yulianti, Yuni (Unknown)



Article Info

Publish Date
06 May 2017

Abstract

PT. Perkebunan Nusantara VIII Unit Industri Hilir Teh Bandung Tea Industry is a company engaged in the field of tea processing end, where the production of the results will be used as trade goods inventory. Inventory is one of the assets of the smooth running of operational activities to support companies that trade goods goods inventory at any time fixed would be sure in order for sales activities. A problem that often occurs is the buildup of in the warehouse items so that items being damaged, and the possibility of goods being expired. The purpose of this research was conducted to find out how the application of the procedures and know the merchandise inventory constraints as well as the efforts made by PT. Perkebunan Nusantara VIII Unit Industri Hilir The Bandung. The research method used is descriptive method, by mean of observation and interviews as well as the study of librarianship. Based on the results of the study it can be concluded that the application of the procedure of trade goods inventory include the admission procedure of trademark part production, storage of goods and merchandise spending.

Copyrights © 2017






Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...