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Persediaan Barang Dagang di Minimarket Niki Swalayan Tulungagung

Author

Listed:
  • narendra, garding putra
  • Ayu, Nadya
  • MAHARANI, METAMA NARANDIKA
  • Kresnawati, Risky

Abstract

Penelitian ini dilator belakangi hasil pengamatan dan penelitian, bahwa Sistem informasi akuntansi persediaan bertujuan untuk mengendalikan aktivitas persediaan, sehingga persediaan barang akan menjadi lebih efektif dan efisien, dimana persediaan barang merupakan aktiva lancar yang memiliki risiko yang cukup tinggi dalam kegiatan perusahaan. Penelitian ini bertujuan untuk (1) Menganalisis bagaimana sistem informasi akuntansi persediaan barang dagang di Minimarket Niki Swalayan Tulungagung. (2) Menganalisis bagaimana pengendalian internal di Minimarket Niki Swalayan Tulungagung. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Hal ini digunakan untuk menggambarkan secara sistematis tentang fokus penelitian, penelitian dilakukan melalui observasi ke lokasi penelitian, wawancara, dokumentasi dan pengecekan keabsahan temuan Hasil penelitian ini menunjukkan bahwa Sistem Informasi Akuntansi Persediaan Barang Dagang di Minimarket Niki Swalayan Tulungagung sudah baik, tetapi masih memiliki kelemahan, yaitu masih terdapat perangkapan tugas dari manajer sebagai bagian pembelian dan bagian keuangan.

Suggested Citation

  • narendra, garding putra & Ayu, Nadya & MAHARANI, METAMA NARANDIKA & Kresnawati, Risky, 2021. "Persediaan Barang Dagang di Minimarket Niki Swalayan Tulungagung," OSF Preprints vbzd8, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:vbzd8
    DOI: 10.31219/osf.io/vbzd8
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