Computer Operating Systems widely used by companies are Windows and Microsoft Excelapplication programs to compile raw material inventory reports. If the preparation of inventoryreports manually it will take a long time and company management is slow in decision making. Fromthe description above is clear that the accounting information system plays an important role in thecompany, both to take decisions in preparing and presenting stock inventory report of raw materials.The types and sources of data obtained in the study are primary data and secondary data. Based onthe research data that has been obtained, the author uses data collection methods by interview anddocumentation study. The results showed that the company uses a computer-based accountinginformation system with a database program equipped with Oracle applications online in thepresentation of raw material inventory reports. Reports The inventory of raw materials is done onlineso as to facilitate the decision making by the central manager whether goods in the branch office canbe sent to overseas companies or sent to the head office in accordance with production needs. TheCompany undertakes the assessment of raw material inventory by the perpetual FIFO method. In thedatabase program has a weakness, especially frequent errors if employees who lack the skills inusing accounting information systems in the input penginputan purchase, delivery and return notcarefully it can cause the difference or error on the amount of raw material inventory
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