ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT. ANUANG TRADING MAKASSAR

Abstract

The purpose of the research aimed to find out the implementation of the accountancy system of merchandise inventory at PT. Anuang Trading Makassar. The research method was descriptive qualitative, where the researcher analyzes the data of the implementation of the accountancy system on merchandise inventory at PT. Anuang Trading Makassar. Data collected through the observation, the interview, and the documentation. The technique of data analysis used in this research was by analyzing the gathered data to make conclusions. The result revealed that PT. Anuang Trading Makassar has fully implemented the accountancy system of merchandise inventory. So, it can be concluded that : 1) from the ordering procedure system to receiving the goods to expenditure procedure system had implemented the prosedure and system by following the company rules and had implemented the separable function between authority and responsibility also; and 2) the human resources at PT. Anuang Trading Makassar is professionals, and the supporting resources computerized.