EVALUATION OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL SYSTEMS IN FINISHED GOODS INVENTORY AT PT ISKANDAR INDAH PRINTING TEXTILE SURAKARTA

Totok Mardianto
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Abstract

This research was conducted at companies engaged in the textile sector. The purpose of this research is to find out how the accounting information system and internal control system are applied to the finished goods inventory at PT Iskandar Indah Printing Textile and to find out how the accounting information system and internal control system for finished goods inventory at PT Iskandar Indah Printing Textile are by the theory stated. There is. The method used in this research is qualitative. Data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is by (1) Collecting data to get the desired information. (2) Reducing data or summarizing the main things. (3) Presenting data to conclude. (4) Summarize the research results.The results showed that the finished goods inventory accounting information system implemented at PT Iskandar Indah Printing Textile indicated that the tasks or functions carried out and the recording and reporting system regarding dead goods inventory management activities had been practical. Meanwhile, the internal control system for finished goods inventory still has a dual function/task of the warehouse department. Based on the practice that occurred at PT Iskandar Indah Printing Textile, by looking at the existing theory, the situation is still not by the idea. Still, the company can adequately run the accounting information and internal control systems on finished goods inventory.
评价依斯干达印染纺织公司成品库存会计信息系统和内部控制系统的执行情况
这项研究是在从事纺织行业的公司进行的。本研究的目的是了解会计信息系统和内部控制系统是如何应用于依斯干达印染纺织厂的成品库存,并找出依斯干达印染纺织厂的会计信息系统和内部控制系统是如何通过理论陈述的成品库存。有。本研究使用的方法是定性的。使用的数据收集技术有访谈、观察和记录。本研究使用的数据分析技术是(1)通过收集数据来获得所需的信息。(2)精简数据或总结主要内容。(3)提出数据得出结论。(4)总结研究成果。结果表明,在依斯干达印染纺织公司实施的成品库存会计信息系统表明,执行的任务或功能以及关于死货库存管理活动的记录和报告系统是切实可行的。同时,产成品库存内部控制制度仍然具有仓储部门的双重职能/任务。根据发生在依斯干达印染纺织厂的实践,通过观察现有的理论,情况仍然不是由想法。然而,公司能够充分运行成品库存的会计信息和内部控制系统。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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