ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL

Putri Nur Azmi, Iqbal Noor, Acep Suherman

Abstract

This study aims to analyze the implementation of an inventory accounting information systen, evaluate the effectiveness of internal controls based on the Committe of Sponsoring Organizations of the Treadway Commission (COSO) framework, and examine the contribution of the inventory accounting information system to the effectiveness of internal controls at PT Asah Nero Angkasa Cianjur. The study employs a qualitative method with a descriptive approach and a case study design. The results indicate that PT Asah Nero Angkasa Cianjur has implemented an inventory accounting information system based on Accurate Online, integrated with the First In First Out (FIFO) method. The system supports real-time transaction recording, enhances inventory data accuracy, and facilitates report preparation and inventory monitoring. Based on the analysis using the COSO Framework, the internal control system is functioning reasonably well. However, certain issues persist such as stock discrepancies, expired products, slow moving items, and the overlapping of duties across operational functions which impact the effectiveness of internal controls. Therefore, the company needs to strengthen the segregation of duties, improve inventory monitoring, and conduct periodic system evaluations to enhance the effectiveness of internal controls.

Keywords: Inventory Accounting Information System, Internal Control, COSO, Inventroy.