Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada Toko Karya Murni

Abstract

Inventory management requires an appropriate accounting system so that inventory recording and valuation can be carried out correctly, accurately, and in accordance with applicable accounting guidelines. An effective inventory accounting system serves to monitor the quantity of goods, prevent errors in recording, stock losses, and potential fraud that could harm the company. Errors in recording or valuing inventory will have a direct impact on financial statements, particularly in determining the cost of goods sold and the company’s profit.

This study aims to identify and analyze the inventory accounting system for merchandise implemented at Toko Karya Murni. This study employs a qualitative descriptive research method. Data were obtained through interviews, documentation, and observation. The results of this study indicate that the inventory accounting system at Toko Karya Murni has been effective. This is evident from the recording system and valuation method used by Toko Karya Murni, namely the Physical (Periodic) Recording System and the FIFO Valuation Method.