ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN
DOI:
https://doi.org/10.26486/akun.v10i2.4431Abstrak
Persediaan menjadi salah satu aset penting dalam kegiatan operasional perusahaan. Tanpa adanya pengelolaan persediaan yang baik kemungkinan perusahaan tidak dapat memenuhi keinginan pasar/konsumen. Oleh karena itu, diperlukan sistem informasi akuntansi persediaan yang dirancang dengan baik untuk memberikan informasi yang akurat dan relevan terkait keadaan persediaan di gudang sehingga dapat memberikan informasi yang berguna bagi pihak manajemen dalam pengambilan keputusan. Tujuan dari Penelitian ini adalah untuk menganalisis sistem informasi akuntansi persediaan yang ada pada CV Arghani dan menilai kinerja sistem informasi akuntansi persediaan di CV Arghani berdasarkan analisis PIECES dan analisis TELOS. Analisis PIECES menunjukkan bahwa sistem AKIS belum efektif dan akurat dalam menyajikan informasi persediaan barang di gudang. Ketidakakuratan stok dan tidak adanya kartu gudang menyebabkan kesulitan dalam memantau dan memperbarui stok secara real-time, menghambat proses penjualan.. Analisis TELOS menunjukkan bahwa, meskipun sistem ini layak secara teknis, ekonomi, hukum, operasional, dan jadwal, peningkatan back-up data diperlukan untuk keamanan data yang lebih baik. Secara keseluruhan, kinerja sistem AKIS saat ini belum mendukung operasional perusahaan secara optimal sehingga implikasi dari penelitian ini diharapkan desain yang di buat dapat membantu Kinerja Keuangan dari CV Arghani.
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Hak Cipta (c) 2025 Muhammad Fadly Sofyan Mulyadi , Sendi Gusnandar Arnan , Ignatius Oki Dewa Brata
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