Journal of Economic, Bussines and Accounting (COSTING)
Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting

Penerapan Akuntansi Persediaan Berbasis SAK EMKM Pada UD Andika Jaya Jember

Cahyanti Hana Pratiwi (Universitas Muhammadiyah Jember)



Article Info

Publish Date
27 Dec 2018

Abstract

In trading companies, inventory is a valuable resource because it becomes a larger asset than the current assets. Therefore, the main income of the company comes from the sale of goods from inventory. Therefore, accounting management for inventory is important to avoid fraud. The data for this paper is provided by a trading company that provides a basic need for consumers to implement a reliable inventory management. The object of this paper is the name of his company UD Andika Jaya Jember. This paper uses descriptive qualitative method. The paper concludes that UD Andika Jaya Jember has implemented accountability based on their inventory management but still needs improvement on the provision of workload sharing to enter and store goods and revenues. Keyword : Inventory, Accounting, Management

Copyrights © 2018






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...