Article
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT. SENTRALSARI PRIMASENTOSA CABANG KOTA KENDARI
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 02 (2025), hlm. 368–379
Abstrak
This study aims to analyze the implementation and effectiveness of the accounting information system for merchandise inventory at PT. Sentralsari Primasentosa Kendari Branch and identify solutions to issues in inventory recording. The research employs a descriptive method with a qualitative approach. Data were collected through interviews, observations, and documentation. The findings indicate that the inventory accounting information system at PT. Sentralsari Primasentosa has been effectively implemented using the Total Information System (TIS). However, there are still risks of recording errors and data discrepancies that require improved supervision and advanced technology utilization. This study provides recommendations to enhance efficiency and accuracy in inventory management to support better management decision-making.