<![CDATA[This study examines the implementation of a raw material inventory accounting system and the problems encountered in its management at PY Symmex Medical Indonesia. A descriptive qualitative approach was employed to describe the inventory recording process and identify administrative problems. Data were obtained from inventory management activities involving the Technical Person in Charge and accounting staff as informants. Data collection was conducted through interviews, observations, and document reviews related to raw material receipts and issuances. The data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that the company applies a perpetual inventory recording system using the First-In, First-Out (FIFO) method. However, delays in entering raw material receipt documents were identified during inventory management. Consequently, the system may temporarily display negative inventory balances because raw materials have been used in production before receipt transactions are recorded. This condition can cause discrepancies between system records and inventory conditions. The findings highlight the need for improved coordination among departments, particularly between inventory management, production, and accounting functions. Timely recording of receipt documents is also necessary to ensure accurate and consistent inventory information and support effective inventory control in the company’s daily operations and strengthen the reliability of inventory records for managerial decision-making and operational planning.]]>
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