Widaningsih, Linda and Eriswanto, Elan (2023) ANALYSIS OF IMPLEMENTATION OF MERCHANDISE INVENTORY ACCOUNTING INFORMATION SYSTEM AND MERCHANDISE INVENTORY ACCOUNTING TREATMENT. Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI), 8 (3). ISSN 2621-3168

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Abstract

Inventory accounting information system and inventory accounting treatment are important considering that the inventory of trade goods must be managed properly for the smooth running of the business activities of trading companies. This study aims to determine the implementation of the accounting information system for inventory of trade goods and the accounting treatment of inventory of trade goods at PT Sumber Alfaria Trijaya Branch of Titisan 3. The research method used is descriptive qualitative method. Data collection is done by interview, observation, and documentation. The results showed that the inventory accounting information system implemented by PT Sumber Alfaria Trijaya Branch of Titisan 3 is good by carrying out established procedures related to inventory management. The inventory recording used is the computerized perpetual method and the inventory valuation applied is the FIFO (First In First Out) method.

Item Type:	Article
Uncontrolled Keywords:	Accounting Information System, Accounting Treatment, Inventory
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	13 May 2024 13:02
Last Modified:	13 May 2024 13:02
URI:	http://eprints.ummi.ac.id/id/eprint/3487

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