ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

Risky Nurfadila, Iswatul Saldina and Novita Anjarsari

No h3axc, OSF Preprints from Center for Open Science

Abstract: Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal

Date: 2022-01-12
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:h3axc

DOI: 10.31219/osf.io/h3axc

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