ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI ACCURATE ONLINE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG STUDI KASUS PT XYZ
Keywords:
accounting information system, accurate online, merchandise inventory, internal controlAbstract
This study aims to analyze the use of the Accurate Online Accounting Information System (AIS) in managing merchandise inventory at PT XYZ. The research objectives include identifying the systems and procedures of the inventory AIS, examining how the company utilizes the Accurate Online features for recording and managing stock, and identifying factors that hinder its effectiveness, such as technical limitations, user understanding, and technological infrastructure. This research employs a qualitative method with data collected through observation, interviews, and literature study. The results indicate that the implementation of the purchasing cycle at PT XYZ is not yet fully aligned with James A. Hall’s theory, as the process remains manual without formal documentation and layered authorization. Furthermore, Accurate Online has not been optimally utilized for control and automatic recording. In terms of internal control, the system’s implementation is not fully consistent with the COSO framework, as indicated by the lack of written policies, risk assessments, and formal authorization procedures.
References
Adyatma, R. (2022). Peranan Sistem Informasi Akuntansi Terhadap Pertumbuhan dan Perkembangan Usaha Mikro Kecil Menengah Pembuatan Tepung The Role of Accounting Information Systems on the Growth and Development of Micro, Small and Medium Enterprises (MSMEs) in Flour Ma. Jurnal Masyarakat Mengabdi Nusantara (JMMN), 1(4), 80–86. https://ejurnal.stipas.ac.id/index.php/jmmn
Arandhea, A. S., & Puspitasari, R. (2021). Penerapan Sistem Informasi Akuntansi Untuk Persediaan Barang Dagang. Jurnal Aplikasi Bisnis Kesatuan, 1(2), 147–158. https://doi.org/10.37641/jabkes.v1i2.1180
Atmoko, A. D., & Septiana, E. N. (2022). Penerapan Sistem Akuntansi Persediaan Barang Dagang Pada Sunrise Distro Dengan Aplikasi Accurate Accounting. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 2(1), 14–29. https://doi.org/10.53363/yud.v2i1.20
Bela Triyani, Febriana Tri Syafa’ati, Meli Anggraeni, & Elvia Ivada. (2024). Implementasi Penggunaan Software Accurate Online di Perumda Percada. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 2(1), 67–75. https://doi.org/10.61132/anggaran.v2i1.299
Febriana, S., & Harahap, R. D. (2022). Analysis of the Application of the Accurate Accounting System in the Recording of Financial Statements of PT. The Great Ocean Ocean. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi Review, 2(2), 471–474. https://doi.org/10.53697/emba.v2i2.1062
Firda Yuntafa, A., Akuntansi, J., & Negeri Bandung, P. (2023). Penerapan Sistem Informasi Akuntansi Berbasis Online Dengan Accurate Online di Kebuli Yaman Implementation Of Online-Based Accounting Information System with Accurate Online in Kebuli Yaman Arwan Gunawan. Indonesian Accounting Literacy Journal, 4(1), 29–38.
Gunawan, A., & Firdaus, R. (2024). Analisis Komponen dan Kebutuhan Sistem Informasi Akutansi di Era Modern Analysis Of Component and Needs Of Accounting. November, 8987–8991.
Gustika, R., Firta, W., Suci Mantauv, C., Fahrozi, M., & Kurnia Sandi, D. (2021). Journal of Social and Economics Research. Jurnal Sosial Dan Ekonomi, 3(2)(1), 123–138.
Hariyanti, T. P., Suharsono, A. S., & Tulungagung, U. (2022). Journal of Accounting and Tax Analisis Sisem Pengendalian Internal Persediaan Barang Dagang. Journal of Accounting and Tax, 01(01), 56–66.
Izzati, H., & Suhaaedi, W. (2022). Penerapan Metode Fifo Untuk Pencatatan Persediaan Barang Dagang Dalam Perencanaan Pajak Pada Pd Indah Permai Group. Jurnal Aplikasi Perpajakan, 3(2), 33–52. https://doi.org/10.29303/jap.v3i2.45
Nilvia, U., & Wijayanti, R. (2024). Analisis efektivitas penerapan software accurate online dalam penyajian data laporan keuangan di PT . Jordan Beauty Products. 7(2).
Pattiapon, J. M. G., Angelina, C., Manuputty, A., Untayana, M. P., Argubie, J. C., Hairudin, G. T., Dirks, S. C., Tahalele, D. N., Akuntansi, J., Ekonomi, F., & Bisnis, &. (2023). Analisis Sistem Informasi Akuntansi Atas Siklus Penggajian Pada Toko Sarinda Oven Fresh & Tasty. Jurnal Ilmiah Dan Karya Mahasiswa, 1(4), 131–142. https://doi.org/10.54066/jikma-itb.v1i3.467
Pramudito, D. K., Kamar, K., Bakri, A. A., Husaini, & Pratiwi, N. K. (2024). Analysis of Internal Inventory Control Systems and Accounting Information Systems For Product Stock Inventory in A National Corporate Wear Manufacturing Company. Jurnal Informasi Dan Teknologi, 305–311. https://doi.org/10.60083/jidt.v5i4.457
Purnama, R. S., Indupurnahayu, I., & Hurriyaturohman, H. (2023). Evaluasi Sistem Pengendalian Internal Atas Persediaan Barang Dagang Dalam Meningkatkan Efektivitas & Efisiensi Pada CV. Sukses Global Mandiri). Jurnal Pundi, 7(1), 35. https://doi.org/10.31575/jp.v7i1.448
Retnosari, R., & Nilasari, A. P. (2022). Peningkatan Keahlian Pada Guru Akuntansi SMK Kota Magelang Berbasis Accurate Online. J-PEMAS - Jurnal Pengabdian Masyarakat, 3(1), 34–40.
Reza, A. dan L. D. J. (2023). Worksheet : Jurnal Akuntansi Worksheet : Jurnal Akuntansi. WORKSHEET: Jurnal Akuntansi, 3(1), 27–37.
Ricki Joven Sinaga. (2023). Pengaruh pengendalian internal persediaan terhadap penerapan pengelolaan persediaan barang dagang (Studi Kasus Di PT. Wahana Arta Ritelindo Bandung). 0, 1–23.
Rusgowanto, F. H. (2023). Pelatihan Pembukuan Akuntansi Berbasis Aplikasi. 4(6), 11591–11597.
Siahaan, R. C., & Prasetyo, H. D. (2021). Penerapan Program Accurate Dalam Pengendalian Persediaan Barang Terhadap Penyajian Laporan Keuangan Pt. Go Clean Indonesia. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(1), 163–187. https://doi.org/10.46306/rev.v2i1.61
Simamora, R. H., Syukrina, V., & Janrosl, E. (2020). Software Accurate Pada Pt Rainbow Tubulars Manufacture. 1–8.
Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. Journal of Physics A: Mathematical and Theoretical, 44(8), 1–14. https://doi.org/10.1088/17518113/44/8/085201
Yuli Meliana, Joanne Intania Rut Simunapendi, Rizka Maya Shova, & Maria Yovita R.Pandin.(2023). Peranan Digital Accounting Berbasis Accurate Terhadap Laporan Keuangan Pada PT Kurnia Eka Nusa. Jurnal Riset Akuntansi, 1(3), 258–272. https://doi.org/10.54066/jura-itb.v1i3.419
Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 (Studi Kasus Pada PT XYZ-CTP 1). Jurnal Buana Akuntansi, 5(1), 1–14. https://doi.org/10.36805/akuntansi.v5i1.1016
Downloads
Published
Issue
Section
Abstract Views: 7
| 
File Downloads: 13
