Analisis Sistem Informasi Akuntansi dan Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada KPD Swalayan Palangka Raya

Triyana, Dita (2025) Analisis Sistem Informasi Akuntansi dan Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada KPD Swalayan Palangka Raya. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This research aims to determine and analyze the accounting information system and internal control of merchandise inventory, especially the food section at KPD Swalayan Palangka Raya. This research uses COSO Enterprise Risk Management internal control analysis. The data used in this research are primary data and secondary data. Primary data was obtained from the results of interviews and the results of questionnaires given to a number of employees representing the population based on Internal Control Questionnaires (ICQ), the answers to each questionnaire were considered valid. Secondary data is carried out by obtaining data in various types of data that have been processed so that they can be used directly. The secondary data used is in the form of company structures as well as historical records or reports related to inventory which are arranged in the form of documents. The research method used is descriptive qualitative with data collection techniques using questionnaires, interviews and observation. Testing the validity of the data uses the data triagulation method. The application of the accounting information system to inventory activities at KPD Swalayan already uses a computerized system, namely the Selling Management System. KPD Swalayan has implemented internal controls in accordance with the COSO Enterpise Risk Management components. However, there needs to be improvement and evaluation regarding better inventory management by implementing barcode or RFID technology, in order to reduce the potential for manual input errors that occur due to human error. In inventory control, companies need to conduct training regarding the importance of risk management and managing expired and damaged products. KPD Swalayan needs to consider further the development of technology-based accounting information and internal control systems to improve the efficiency and effectiveness of inventory control.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	COSO Enterpise Risk Management, Pengendalian Internal, Persediaan, Sistem Informasi Akuntansi
Subjects:	Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Dita Triyana
Date Deposited:	16 Apr 2025 01:56
Last Modified:	16 Apr 2025 01:56
URI:	https://repository.bakrie.ac.id/id/eprint/11584

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