ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANGAN (Studi Kasus pada PT. Bina San Prima Cabang Sukabumi)

In general, a business entity in its business activities applies an inventory accounting information system to achieve the effectiveness of inventory control by producing quality inventory information. One form of business activity that implements an Accounting Information System for inventory in carrying out its business operations. This study aims to analyze the inventory accounting information system that is at PT. Bina San Prima Sukabumi branch. This research is a development research. The subject of this research is PT. Bina San Prima Sukabumi. While the object of research is everything related to the trading inventory accounting information system of PT. Bina San Prima which includes the documents used, supporting records, and procedures for establishing a merchandise inventory accounting information system. This study uses data collection methods in the form of observation, interviews and documentation. Based on the results of the study, it is known that accounting information systems for merchandise inventory at PT. Bina San Prima Sukabumi has run the system well, but there are some weaknesses in the implementation of receipt returns at the warehouse. Improvements that must be made include the need for accuracy in accepting product returns, conformity of goods with the goods code in the BIS (Bina San Prima Integrited System), accuracy in inputting the goods code by the warehouse admin, checking return items that have entered the system, and added HR personnel stock up so that the implementation of stock taking is more effective. At the time of testing the merchandise inventory accounting information system system proved to be able to provide the required information, namely: (a) Inventory Value Report, (b) Purchase report (c) Purchase Return Report (d) Sales Return Report (d) Return Report per item ( e) Report on Goods Mutation