EVALUATION OF MERCHANDISE INTERNAL CONTROL SYSTEM AT MINI MARKET SARIBU RUMAH GADANG

Rubianto Pitoyo

Abstract


Mini market saribu rumah gadang is business unit whose operstions have been using smile infent software,which is a software to operate the purchase system and merchandise sales system. The inventory management of mini market saribu rumah gadang has not produced adequate inventory information for decision making. Good system must have internal control to avoid errors or fraud that may occurs by employee. Internal control system includes organizational structure, methods, and measures of size in coordination and aims to maintain wealth of the organization. The results of this research is intetnal control system of mini market saribu rumah gafang is still not running maximally, especially in enviroment control and procedure control which causing phisically loss of merchandise

Full Text:

PDF

References


Alvin A.Arens, James K.Loebbecke.1994.Auditing.Jilid 1.ed.1.Jakarta.Salemba Empat.

Arikunto, Suharsimi. 2002. Prosedur Penelitian. Edisi Revisi V, Jakarta.: PT. Rineka Cipta.

George H.Bodnar,William S.Hopwood. 1998, Sistem Informasi Akuntansi. Ed.Indonesia.Jakarta. Salemba Empat.

Ikatan Akuntansi Indonesia. 1995. Standar Akuntansi Keuangan. Buku Satu. Jakarta. Selemba Empat.s

James A.Hall 2001.“Qualitatif Data Analisis†A shorce book of a nem methods. Sage policion, beverlyhills, London, new delhi, diterjemahkan oleh Ijetjip Rohendri Rohidi, Analisa Data Kualitatif, Jakarta. VI, press,.

Khalilur Rahman , Sulistiowati, Tony Soebijono.2014. Rancang Bangun Sistem Informasi Persediaan Barang Dagangan Pada Ud Sarua Subur Cabang Bangkalan. JSIKA Vol 3, No 2

Marshall B.Romney,Paul J.Steinbart.2006.Sistem Informasi Akuntansi. Jakarta:Salemba

Moleong J.Lexy.2007.Metode Penelitian Kualitatif.Bandung.PT.Rosdikarya

Mulyadi. 2008. Sistem Akuntansi. Jakarta:SalembaEmpat.

Natasya Manengkey. Analisis Sistem Pengendalian Intern Persediaan Barang Dagang Dan Penerapan Akuntansi Pada Pt. Cahaya Mitra Alkes.Jurnal EMBA 13 Vol.2 No.3 September 2014

Nusa Muktaji,Lukman Hidayat.2006. Sistem Pengendalian Persediaan Bahan Baku Dalam Menunjang Efektvitas Proses Produksi.Jurnal Ilmiah Ranggagading vol.6 no 2 oktober 2006

O’Brien,J.2005.Pengantar Sistem Informasi:Perspektif Bisnis dan Manajerial.Jakarta. Salemba Empat

Shyita Chesilia,Della Oktaviany,Dewi.2012.Sistem Informasi Manajemen Penjualan dan Persediaan Barang Berbasis Web pada CV. Matrik Jaya.Tidak Publikasi.




DOI: https://doi.org/10.31846/jae.v6i2.34

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

e-Jurnal Apresiasi Ekonnomi Indexed by:

 

        Â