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ZUL AMMAR
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Program Studi Akuntansi, Universitas Islam Kuantan Singingi, Jl. Gatot Subroto KM – 7 Teluk Kuantan Kebun Nenas Jake Kabupaten Kuantan Singingi, Provinsi Riau, Kode Pos 29566
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Ekonomi Al-Khitmah
Published by Universitas Islam Kuantan Singingi
ISSN : -     EISSN : 27465802     DOI : https://doi.org/10.36378/khitmah.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Al-Khitmah diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Islam Kuantan Singingi yang dikelola oleh Program Studi Akuntansi. Jurnal ini memuat artikel penelitian asli, artikel tinjauan/studi pustaka di bidang Akuntansi, Manajemen, Ekonomi Pembangunan, dan Ekonomi Islam yang ditulis oleh peneliti, dosen, mahasiswa, dan pihak terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada Toko Karya Murni Riska A ikaika; Rina Andriani; Yeni Sepridawati
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 2 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i2.6187

Abstract

Inventory management requires an appropriate accounting system so that inventory recording and valuation can be carried out correctly, accurately, and in accordance with applicable accounting guidelines. An effective inventory accounting system serves to monitor the quantity of goods, prevent errors in recording, stock losses, and potential fraud that could harm the company. Errors in recording or valuing inventory will have a direct impact on financial statements, particularly in determining the cost of goods sold and the company’s profit. This study aims to identify and analyze the inventory accounting system for merchandise implemented at Toko Karya Murni. This study employs a qualitative descriptive research method. Data were obtained through interviews, documentation, and observation. The results of this study indicate that the inventory accounting system at Toko Karya Murni has been effective. This is evident from the recording system and valuation method used by Toko Karya Murni, namely the Physical (Periodic) Recording System and the FIFO Valuation Method.
ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PADA PERSEDIAAN OBAT-OBATAN DI UNIT PELAKSANA TEKNIS DAERAH PUSKESMAS KOTO RAJO KECAMATAN KUANTAN HILIR SEBERANG Mayang; YUL EMRI YULIS; M IRWAN
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 2 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i2.6193

Abstract

Abstract. This study aims to analyze the effectiveness and efficiency of the accounting information system and internal control over pharmaceutical inventory based on Azhar Susanto (2017) and the COSO Framework. The research method used is descriptive with a qualitative approach, and data were collected through interviews, observations, and documentation. The result indicate that the accounting information system is implemented throught manual recording and periodic data recapitulation using Microsoft Excel. Internal control has been applied based on the components of the COSO Framework. However, inconsistencies were still found in its implementation, particulary in the recording and distribution processes. These inconsistencies result in the system and internal control not operating optimally. Therefore, the accounting information system and internal control over pharmaceutical inventory have not been fully effective and efficient in supporting inventory management. Keywords: Accounting Information System, Pharmaceutical Inventory, Internal Control, COSO Framework

Page 13 of 13 | Total Record : 122

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