PENERAPAN SISTEM INFORMASI AKUNTANSI PADA PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA CV. CIPTA KARYA MANDIRI, SAMARINDA)

This study aims to analyze the accounting information system for merchandise inventory at CV. Cipta Karya Mandiri. This type of research is descriptive research. The data used in this study are secondary and primary data. The data analysis technique used is the analysis of process inputs and outputs. In the input being analyzed is a document or form relating to the input it is seen from the application whether it is in accordance with existing operational standard procedures and meets the elements of internal control. Process analysis is done by analyzing the parts that have their respective job desks and doing a separate task. Output analysis is done by comparing documents that have become output and have supporting evidence for the output. Based on the results of this study concluded that the accounting information system for merchandise inventory in the CV. Cipta Karya Mandiri is already good because it has standard procedures and also written it makes the company get an information needed because it has copies of documents distributed to those who need information, but there are still some shortcomings, there are some deficiencies in the contents of the form , the system that is in the company is still manually not computerized