THE INFLUENCE OF INFORMATION SYSTEM ACCOUNTING AN INVENTORY OF GOODS TO INTERNAL CONTROL AN INVENTORY OF GOODS IN RETAIL COMPANY
DFL Hamdah* , CH Pansuri, M Romdhon, L Nurlaela, R Rustanti

Accounting Program, Faculty of Economics,
Universitas Garut
Jl. Raya Samarang 52 A Garut
Indonesia
*didafaridalh[at]uniga.ac.id

Abstract

Inventory is a very important asset, especially for trading companies. Therefore accounting information system must be applied so that inventory is avoided by things that are not expected by he company. The purpose of this research is to find how the influence of information system accounting an inventory of goods to internal control an inventory of goods in Retail Company. Methods used in research this is the method descriptive quantitative. Technique data collection use research literature (library research), interview, the questionnaire and documentation, while technique data processing was conducted using correlation analysis, simple regression analysis and coefficients determination.The research results show that the use of information system inventory accounting of goods in Retail Company are good and influential in significant impact on internal control an inventory of good. The appliation of a good accounting information system is able accurate inventory data at any time so that it can improve control of inventory.

Keywords: accounting information system, inventory

Topic: Information Engineering

Link: https://ifory.id/abstract-plain/RZ86TJF7CYuX

Web Format | Corresponding Author (Dida Farida Latipatul Hamdah)