Analisis Penerapan Sistem Informasi Akuntansi dan Internal Control dalam Optimalisasi Manajemen Persediaan Bahan Baku di Paten Bray Cafe
Keywords:
accounting information systems, internal control, inventory management, raw materialsAbstract
This study aims to analyze the implementation of the Accounting Information System (AIS) and internal controls in optimizing raw material inventory management at Paten Bray Caffee. This study employs a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation involving management and employees at Paten Bray Caffee. The results indicate that Paten Bray Caffee has implemented an application-based Accounting Information System for recording sales and inventory receipts. However, the application of the AIS for recording expenses and raw material inventory has not been optimized, as these processes are still conducted manually and lack real-time integration. Furthermore, internal controls over raw material inventory are not yet effective, as evidenced by the lack of a dedicated warehouse, the absence of routine physical inventory counts, and discrepancies between inventory records and physical conditions on-site. These conditions result in reactive and poorly planned raw material inventory management. This study concludes that optimizing raw material inventory management at Paten Bray Caffee requires the implementation of an Accounting Information System integrated with strong internal controls, supported by clear operational procedures and adequate human resource competencies
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