Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Vol. 4 No. 2 (2025): JABEI

Analisis Sistem Akuntansi Pengadaan Barang Habis Pakai Pada Markas PMI Kota Madiun

Selin Manisa (Universitas Pembangunan Nasional Veteran Jawa Timur)
Diah Hari Suryaningrum (Universitas Pembangunan Nasional Veteran Jawa Timur)



Article Info

Publish Date
31 Aug 2025

Abstract

The purpose of this study is to analyze the accounting system for the procurement of consumables at the Madiun City Headquarters of the Indonesian Red Cross (PMI) which is an important part of the operations of a non-profit organization. Procurement of consumables, such as stationery, medicines, and other logistical needs, must be managed in an orderly manner so as not to interfere with the smooth running of humanitarian services. This research was conducted using descriptive qualitative method through interviews with related parties, as well as analysis of official procurement documents. The results showed that the procedure for submitting and approving goods at PMI Madiun City was carried out systematically. However, the recording system is still manual and not fully integrated digitally, which risks hampering the speed and accuracy of financial reporting. Therefore, it is necessary to develop a digitalized accounting system to strengthen internal control and transparency in logistics management. The findings are expected to be an input in improving the quality of consumable goods management in non-profit organizations such as PMI.

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Journal Info

Abbrev

jabei

Publisher

Subject

Economics, Econometrics & Finance

Description

JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan ...