Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada RE Mart Politeknik Elpetigai Tasikmalaya

Authors

  • Ria Kurniawati Politeknik LP3I Kampus Tasikmalaya
  • Rudi Kurniawan Politeknik LP3I Kampus Tasikmalaya
  • Asep Dadan Suhendar Politeknik LP3I Kampus Tasikmalaya

DOI:

https://doi.org/10.38204/ekobima.v3i1.2571

Abstract

This research is written in the final assignment which aims to determined how the implementation of the Merchandise Inventory Accounting System Analysis is applied at RE MART of the Elpetigai Polytechnic Tasikmalaya. To obtain the necessary data, the authors use data collection tools in the form of interviews, observations and literature. The data analysis method used is descriptive qualitative.

From the results of this study, it can be concluded that the existing system at the RE MART of the Elpetigai Polytechnic Tasikmalaya as a whole has been implemented properly in accordance with the standard iin the theory of literature. It is also necessary to improve adequate records, document and human resource system.

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Author Biographies

Rudi Kurniawan, Politeknik LP3I Kampus Tasikmalaya

This research is written in the final assignment which aims to determined how the implementation of the Merchandise Inventory Accounting System Analysis is applied at RE MART of the Elpetigai Polytechnic Tasikmalaya. To obtain the necessary data, the authors use data collection tools in the form of interviews, observations and literature. The data analysis method used is descriptive qualitative.

From the results of this study, it can be concluded that the existing system at the RE MART of the Elpetigai Polytechnic Tasikmalaya as a whole has been implemented properly in accordance with the standard iin the theory of literature. It is also necessary to improve adequate records, document and human resource system.

Asep Dadan Suhendar, Politeknik LP3I Kampus Tasikmalaya

This research is written in the final assignment which aims to determined how the implementation of the Merchandise Inventory Accounting System Analysis is applied at RE MART of the Elpetigai Polytechnic Tasikmalaya. To obtain the necessary data, the authors use data collection tools in the form of interviews, observations and literature. The data analysis method used is descriptive qualitative.

From the results of this study, it can be concluded that the existing system at the RE MART of the Elpetigai Polytechnic Tasikmalaya as a whole has been implemented properly in accordance with the standard iin the theory of literature. It is also necessary to improve adequate records, document and human resource system.

References

Al Bahra Bin Ladjamudin, Analisis dan Desain Sistem Informasi, Yogyakarta, 2005

Herjanto, E. 2014. Manajemen Operasi. Edisi Ketiga. Jakarta:Grasindo.

Mulyadi. 2016. Sistem Akuntansi. Edisi Keempat. Cetakan Kedua. Salemba Empat. Jakarta.

Martani, Dwi, et.al. 2016.Akuntansi Keuangan Menengah Berbasis PSAK Buku 1. Edisi Kedua. Salemba Empat Jakarta.

Rista. 2017. Analisis Pengendalian Persediaan pada CV. Sinar Utama Pusat di Samarinda. Skripsi. Universitas Mulawarman Fakultas Ekonomi dan Bisnis. Samarinda.

Samryn, L. M, 2015. Pengantar Akuntansi Buku Dua Metode Akuntansi untuk Elemen Laporan Keuangan Diperkaya dengan Perspektif IFRS dan Perbanka. Cetakan Kedua. PT Raja Grafindo Persada:Jakarta.

Susanto, Azhar. 2013. Sistem Informasi Akuntansi: Struktur Pengendalian Resiko

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Published

2025-08-06

How to Cite

Kurniawati, R., Kurniawan, R., & Dadan Suhendar, A. (2025). Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada RE Mart Politeknik Elpetigai Tasikmalaya. EKOBIMA, 3(1), 42–50. https://doi.org/10.38204/ekobima.v3i1.2571

Issue

Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025

Section

Articles