Analysis of Accounting Information System in Supporting the Internal Inventory Control: A Case Study in Motorcycle Dealer

E Suprihatin, Hamidah, T I Hendriana, A N Ginanjar, A Dahlia

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Abstract

This study aims to analyse the inventory accounting system and its control in a company. The discussion in this study is to investigate accounting information system for spare parts inventory in supporting internal control at CV. X The data collection techniques are sourced from primary data and secondary data. The method used is descriptive qualitative method. The study revealed that the accounting information system for inventory was running well, evaluating from the recording method used by the company, namely the perpetual and computer-based method with an application called Komiaw, but in the reality there are several weaknesses, those are the existence of dual functions as well as discrepancies between the data of the goods and physical goods that are done by spare parts counter so as the repetition of inventory calculation occurred. Based on the results of this study, it showed that accounting information system for spare parts inventory can support internal inventory control in the company due to the implementation of the elements of accounting information system and the elements of internal control.

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