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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Novenia Dwi Nofa
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Perusahaan Farmasi Di Surabaya (Studi Kasus Pt. Sakajaja Makmur Abadi) Novenia Dwi Nofa; J.B. Amiranto
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.335

Abstract

This study aims to determine how the inventory accounting information system for pharmaceutical companies. This research was conducted at PT. Sakajaja Makmur Abadi which is a pharmaceutical company that has thousands of drug supplies and different types of uses. This research is a qualitative descriptive study. The data source used is primary data in the form of interviews and secondary data in the form of documentation. The results of this study indicate that PT. Sakajaja Makmur Abadi has implemented an inventory accounting information system correctly and properly in accordance with the provisions regulated by the Food and Drug Supervisory Agency (BPOM). Inventory system at PT. Sakajaja Makmur Abadi is based on well-computerized technology. However, weaknesses were still found in the existing inventory accounting information system, namely the lack of compliance with procedures that should be carried out and also the lack of competence of existing human resources.
Co-Authors J.B. Amiranto