Analisis Sistem Informasi Akuntansi Pembelian dan Persediaan pada PT. XYZ

Authors

  • Hanny Juwitasary Bina Nusantara University
  • Marlene Martani Bina Nusantara University
  • Arya Nata Gani Putra Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v6i1.2294

Keywords:

accounting information systems, purchasing, inventory, internal control

Abstract

Company faces a business competition that requires the company to survive or be superior to its competitors. PT. XYZ is a trading company engaged in distribution of raw materials and goods of Japanese food
and it needs the support of Accounting Information Systems (AIS) to be applied in all business processes. One of the most important business processes is purchasing and supplying of raw materials. Raw material is a resource
or materials that have a good economic value to be sold directly or processed into finished goods that will be marketed. Therefore, it is important for companies to know how to do a good internal control related to the
purchase and inventory. The methodology used in this research is to conduct a survey on the condition of the company's business processes, the study of literature with the method of analysis and design of Object-Oriented Analysis and Design (OOAD). The results of this study is the analysis and design of purchases accounting information systems, cash expense and inventory that can assist the companies in carrying out business activities and organizing internal control related to the purchase and inventory and to be able to reduce the distortions
that occur and to maintain the smooth operation of the company. The information systems that are designed are able to help the companies in reducing errors caused by data record error transactions by employees and allow the companies to control the supply of goods.

Dimensions

Plum Analytics

References

Assauri, S. (2008). Manajemen Produksi dan Operasi. Jakarta: Penerbit Fakultas Ekonomi Universitas Indonesia.

Baltzan, P. (2012). Business Driven Information Systems (3th Ausg.). New York: McGraw-Hill.

Connolly, Thomas M., Begg, Carolyn E. (2010). Database systems : a practical approach to design, implementation, and management (5th Ausg.). New York: Pearson.

Gelinas, U. J. (2008). Accounting Information Systems (7th Ausg.). Canada: Thomson South - Western.

Jones, F. L. (2006). Accounting Information Systems: A Business Process Approach (1st Ausg.). Denmark: Makro Publishing ApS.

Mathiassen, L. A.-M. (2000). Object Oriented Analysis and Design. Denmark: Makro Publishing ApS.

Ramandei, P. (2008). Analisa Efektivitas Sistem Pengendalian Internal pada Sistim Akuntansi Persediaan Studi Kasus pada PT. Textil "X" Salatiga. Fokus Ekonomi, 3(2): 56-65.

Wilkinson, J. W.-o.-W. (2000). Accounting Information System: Essential Concepts and Applications (4th Ausg.). USA: John Wiley & Son Inc.

Wulandari, M., Kristianto, D. (2012). Evaluasi Sistem Informasi Akuntansi Pada Prosedur Pembelian Bahan Baku. Journal Akuntansi dan Sistem Teknologi Informasi, 9(1): 55-56.

Yuliana, O. Y., & Octavia, T. (Maret 2001). Rancang Sistem Informasi Persediaan Bahan Baku Terkomputerisasi PT. KPL. Jurnal Manajemen & Kewirausahaan, 3(1): 72-84.

Downloads

Published

2015-03-01

Issue

Section

Articles
Abstract 4236  .
PDF downloaded 3265  .