SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU SECARA ONLINE PADA PT.PAPANDAYAN COCOA INDUSTRIES CABANG MEDAN

Abstract Computer operating systems are widely used by companies are Windows and Microsoft Excel application programs to compile reports on raw material inventory. If the preparation of inventory reports manually, it will take a long time and the company's management is slow in making decisions. From the description above it is clear that accounting information systems play an important role in the company, both to make decisions in compiling and presenting stock reports of raw material inventories. The types and sources of data obtained in the study are primary data and secondary data. Based on research data that has been obtained, the author uses data collection methods by means of interviews and documentation studies. The results of the study show that the company uses a computer-based accounting information system with database programs that are equipped with Oracle applications online in presenting raw material inventory reports. The raw material inventory report is carried out online so that it makes it easier to make decisions made by the central manager whether the goods at the branch office can be sent to foreign companies or sent to the head office according to production needs. The company evaluates raw material inventories using the perpetual FIFO method. In this database program, it has weaknesses, especially if there are frequent errors if employees who lack skills in using accounting information systems in inputting purchases, deliveries and returns are not careful, they can cause differences or errors in the amount of raw material inventory