Sistem Akuntansi Persediaan Retur Gula Di Distribution Center Pada Perum Bulog Subdivre Surabaya Utara

In companies applying the inventory accounting system as a system that is run in every part of the company. The inventory accounting system must be well designed to reduce the occurrence of fraud or inventory fraud in the company. The inventory accounting system in BULOG has several weaknesses. This study aims to describe how the implementation of the inventory accounting system at BULOG from inventory returns. Data obtained using the method of documentation, observation and interviews. The inventory accounting system at BULOG has advantages and disadvantages. The results of research obtained from the Bureau of Logistics related to the management of inventory returns that have not been implemented properly occur in the element of separation of tasks that have not been well coordinated, recording procedures that are still not in accordance with the theory. In addition, there is no supervision of sudden checks on certain functions. Keywords : accounting system, stock, return, Perum BULOG Subdivre Surabaya Utar