Herdana, Windi Alifia and Yuki Firmanto, (2022) Analisis Penerapan Pengendalian Persediaan Barang Dagang Dalam Sistem Informasi Akuntansi Pada Toko Aroma Citra Mandiri Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan pengendalian persediaan barang dagang dalam sistem informasi akuntansi pada Toko Aroma Citra Mandiri Malang dengan Analisis Pengendalian Internal berdasarkan COSO (Committee of Sponsoring Organization of Treadway Commision) dan analisis PIECES (Performance, Information, Economy, Control, Efficiency, dan Service). Jenis penelitian ini adalah kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Hasil analisis penelitian pada Toko Aroma Citra Mandiri Malang menunjukkan bahwa penerapan pengendalian persediaan barang dagang dalam sistem informasi akuntansi pada Toko Aroma masih belum efektif. Penerapan pengendalian persediaan barang dagang sudah memenuhi komponen COSO namun masih ditemukan adanya kelemahan. Dalam sistem informasi akuntansi yang diterapkan oleh Toko Aroma belum memenuhi sebagian aspek PIECES.
English Abstract
This study aims to determine and analyze the implementation of merchandise inventory control in the accounting information system at Aroma Citra Mandiri Store in Malang with Internal Control Analysis based on COSO (Committee of Sponsoring Organization of Treadway Commission) and PIECES analysis (Performance, Information, Economy, Control, Efficiency, and Service). This type of research is descriptive qualitative. Data collection techniques used are interviews, observation, and documentation. The results of the research analysis at the Aroma Citra Mandiri Store in Malang indicate that the implementation of merchandise inventory control in the accounting information system at the Aroma Store is still not effective. The implementation of merchandise inventory control has complied with the COSO component but there are still weaknesses. The accounting information system implemented by Aroma Store has not fulfilled some of the PIECES aspects
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020349 |
| Uncontrolled Keywords: | Sistem Informasi Akuntansi, Pengendalian Internal, PersediaanBarang Dagang, COSO, Analisis PIECES, Accounting Information Systems, Internal Control, Merchandise Intentory, COSO, PIECES Analysis |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Mar 2023 03:25 |
| Last Modified: | 14 Mar 2023 03:25 |
| URI: | http://repository.ub.ac.id/id/eprint/197553 |
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Text (DALAM MASA EMBARGO)
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