<![CDATA[The Problem Faced by the Partner The partner encountered issues in the recording process and the absence of reconciliation for the finished goods account with its records and mutations.Considering these conditions and through discussions with the Partner, the FEB Team of Universitas Tarumanagara provided assistance in reconciling the finished goods account due to various technical and systemic constraints. The periodic reconciliation procedure aims to ensure the conformity between the physical stock quantity and the records in the accounting system. The objective of this activity is to enhance the partner’s understanding that reconciliation is essential to reduce the possibility of errors in financial reporting.The reconciliation results indicated that, in general, the physical inventory quantity was in accordance with the goods receipt documents, such as delivery notes, goods receipt reports, and stock cards. This mentoring activity focused on providing theoretical education to address the root causes of the partner’s problems related to the practice of reconciling finished goods inventory as of March 2026. The series of community service activities was carried out through a three-stage approach: program initiation, solution implementation, and evaluation results review. By utilizing the company’s actual bookkeeping data, this program significantly strengthened the technical competence of the partner’s human resources in the accounting sector. The final outcome of this intervention is the increased independence of the partner in accurately aligning bookkeeping records with the physical availability of finished goods. ABSTRAK Permasalahan yang dihadapi Mitra atas proses pencatatan dan tidak rekonsiliasi atas akun finished goods dengan pencatatan dan mutasinya. Tim FEB Untar mempertimbangkan kondisi dan diskusi dengan Mitra, Tim FEB Universitas Tarumanagara membantu Mitra memberikan bantuan rekonsiliasi atas akun finished goods dikarenakan berbagai kendala, baik sisi teknis maupun sistemik. Prosedur rekonsiliasi berkala bertujuan memastikan kesesuaian jumlah stok fisik dengan catatan dalam sistem akuntansi. Tujuan dari kegiatan ini untuk meningkatkan pengetahuan mitra mengenai rekonsiliasi merupakan hal penting untuk mengurangi kemungkinan terjadinya kesalahan dalam melakukan pelaporan keuangan. Hasil rekonsiliasi menunjukkan bahwa secara umum jumlah fisik persediaan telah sesuai dengan dokumen penerimaan barang seperti surat jalan, laporan penerimaan barang, dan kartu stok. Kegiatan pendampingan ini difokuskan pada pemberian edukasi teoretis untuk mengurai akar permasalahan mitra terkait praktik rekonsiliasi persediaan barang jadi per Maret 2026. Rangkaian aktivitas pengabdian dilaksanakan melalui pendekatan tiga tahap, yakni inisiasi program, implementasi solusi, dan pembacaan hasil evaluasi. Melalui pemanfaatan data riil pembukuan perusahaan, program ini secara nyata memperkuat kompetensi teknis sumber daya manusia mitra di sektor akuntansi. Capaian akhir dari intervensi ini adalah meningkatnya kemandirian mitra dalam menyelaraskan catatan pembukuan dengan ketersediaan fisik finished goods secara akurat.]]>
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