Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Student Development Informatics Management (JoSDIM)

Analisis Sistem Akuntansi Pembelian Barang Dagangan (Studi Kasus Pada Rafamart Rantauprapat Labuhanbatu) Fitriadany, Eno; Siregar, Saparuddin; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5119

Abstract

This study aims to determine how the accounting system of merchandise purchases in Rafamart RantauprapatLabuhanbatu, and to determine the results of the recording and valuation of merchandise using the FIFO method (First In First Out) with a perpetual system based on Computerization and manual using books. The type of data used in this study is the primary data in the form of interviews and secondary in the form of purchase and sales invoices at Rafamart Rantauprapat Labuhanbatu. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis techniques used are descriptive techniques that is how to analyze, interpret, and process data on the purchase of merchandise in Rafamart Rantauprapat Labuhanbatu. The results of this study indicate that Rafamart Rantauprapat Labuhanbatu has implemented a trading goods purchase accounting system that assists companies in conducting daily records using books manually and also computerized. In the system of recording the accounting of merchandise purchases using a Prepetual system, where the recording of purchases and sales are recorded using books. The method of recording and assessing purchases for merchandise inventories using the FIFO (First In First Out) Method, and Rafamart Rantauprapat Labuhanbatu is in accordance with PSAK (statement of Financial Accounting Standards) number 14 regarding purchases and inventories of merchandise.  
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Klinik Al-Khoir Mananti Kabupaten Padang Lawas Sumatera Utara Hasibuan, Mardiah Khofifah; Nawawi, Zuhrinal; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5018

Abstract

The Cash Receipts Accounting Information System is a unit for collecting and recording transactions that can help leaders to handle company receipts. The aim of this research is to determine the Cash Receipt Accounting Information System at the Al-Khoir Mananti Clinic, Padang Lawas Regency, North Sumatra. This type of research is qualitative research which is descriptive in nature. Data collection techniques were carried out through interviews and documentation. The results of this research indicate that the implementation of the cash receipts accounting information system at the Al-Khoir Mananti Padang Lawas Clinic is in accordance with the accounting information system and can be said to be good. However, despite this, there are still shortcomings in terms of the system which is still manual in some parts, namely in the clinic records in the patient registration section, notes are still handwritten by the clinic cashier. Because the manual system is carried out by humans, there is a greater percentage of errors compared to recording. The internal control system at the Al-Khoir Mananti Padang Lawas Clinic is inadequate.