Analisis Sistem Informasi Akuntansi Persediaan Barang Fire Alarm System (Studi Kasus pada PT Mitra Tama Sinergi)
DOI:
https://doi.org/10.55732/nemr.v1i1.1046Keywords:
Persediaan, Sistem akuntansi FIFO, Sistem informasi persediaanAbstract
Persediaan merupakan aset penting dalam sebuah perusahaan. Adanya sistem informasi persediaan yang tepat dapat mencegah kehilangan dan kerusakan barang. Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi atas persediaan barang PT Mitra Tama Sinergi. Metode penelitian yang digunakan adalah metode kualitatif. Pengujian data menggunakan uji triangulasi dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi atas persediaan pada PT Mitra Tama Sinergi cukup efektif. Hal ini dapat dilihat dari sistem pencatatan dan pelaporan persediaan yang menggunakan metode perpetual dengan sistem terkomputerisasi dengan metode penilaian persediaan FIFO (First in First Out). Namun untuk penyimpanan barang tidak diletakkan dengan sistem FIFO (First in First Out), hanya berdasarkan tata letak barang.
Inventory is an important asset in a company. Having an appropriate inventory information system can prevent loss and damage to goods. This research aims to analyze the accounting information system for PT Mitra Tama Sinergi's inventory of goods. The research method used is qualitative. Data testing uses a triangulation test with interview, observation, and documentation techniques. The research results show that the accounting information system for inventory at PT Mitra Tama Sinergi is quite effective. This can be seen from the inventory recording and reporting system which uses the perpetual method with a computerized system with the FIFO (First in First Out) inventory valuation method. However, goods are not stored using the FIFO (First in First Out) system, only based on the layout of the goods.
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