Analysis of the Accounting Information System of Merchandise Inventory at PT. Bintang Toba Lestari
DOI:
https://doi.org/10.53905/Gimer.v1i03.26Kata Kunci:
accounting information system, inventory, internal controlAbstrak
Purpose of the study: Companies must ensure accurate merchandise inventory management through effective accounting information systems and robust internal control procedures. However, PT Bintang Toba Lestari continues to experience inaccuracies due to non-compliance with standard operating procedures (SOPs), inadequate documentation practices, and excessive reliance on staff supervision, which can compromise operational efficiency and data integrity. This study aims to analyze the merchandise inventory accounting information system and evaluate the effectiveness of internal control mechanisms implemented at PT Bintang Toba Lestari.
Materials and methods: This research employed a qualitative descriptive approach. Primary data were collected through structured interviews with the HRD department and several staff members involved in merchandise inventory activities. Additional insights were obtained through direct field observations and the examination of secondary data sourced from company documentation. Data analysis procedures included data reduction, data presentation, and conclusion drawing.
Results: Findings reveal that the company’s inventory recording and reporting procedures generally function effectively and align with the principles of accounting information systems. However, weaknesses were identified within the internal control structure, particularly the overlap of duties in the warehouse division, which increases the risk of errors and reduces control reliability. Furthermore, documentation practices and adherence to SOPs remain inconsistent during inventory implementation.
Conclusions: While the merchandise inventory accounting information system at PT Bintang Toba Lestari is operational and largely appropriate, the internal control system requires improvement. Strengthening functional segregation, enhancing documentation procedures, and ensuring compliance with established SOPs are essential to improving inventory accuracy and internal control effectiveness.
Referensi
Ahmed, A. M., & Muhammed, A. A. (2018). Internal Control Systems and Its Relationships With The Financial Performance In Telecommunication Companies “A Case Study Of Asiacell.”Studies And Scientific Researches Economics Edition, 28. https://doi.org/10.29358/sceco.v0i28.416
Alnaim, M., & Kouaib, A. (2023). Inventory Turnover and Firm Profitability: A Saudi Arabian Investigation. Processes, 11(3), 716. https://doi.org/10.3390/pr11030716
Chouhan, V., Soral, G., & Chandra, B. (2016). Activity based costing model for inventory valuation. Management Science Letters, 135. https://doi.org/10.5267/j.msl.2016.12.003
Fang, X., & Chen, H. (2021). Using vendor management inventory system for goods inventory management in IoT manufacturing. Enterprise Information Systems, 16(7). https://doi.org/10.1080/17517575.2021.1885743
Feng, M., Li, C., McVay, S. E., & Skaife, H. A. (2014). Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management. The Accounting Review, 90(2), 529. https://doi.org/10.2308/accr-50909
Grynko, T., & Hviniashvili, T. (2022). Strategic Inventory Management Of A Trading Enterprise. Economic Scope. https://doi.org/10.32782/2224-6282/181-15
Habibi, H. (2025). Fraud vs. Internal Control in Inventory Management: A Case Study of a Newly Established Healthcare Trading Company in Indonesia. American Journal of Economic and Management Business (AJEMB), 4(1), 57. https://doi.org/10.58631/ajemb.v4i1.162
Hadidi, W. A. H. (2023). The Robust Framework for Inventory Handling in Warehouses: Equipment Operations. International Journal of Supply Chain Management, 12(4), 9. https://doi.org/10.59160/ijscm.v12i4.6198
Intan, W. J., Husnan, L. H., & Rifa’i, H. A. (2021). Evaluation Of Internal Control System Of Inventory Cycle In Animal Feed Company: A Case Study At Pt. Panglima Primadona Gemilang / Ppg Surabaya. Russian Journal of Agricultural and Socio-Economic Sciences, 119(11), 193. https://doi.org/10.18551/rjoas.2021-11.22
Kobelsky, K. (2014). A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes. International Journal of Accounting Information Systems, 15(4), 304. https://doi.org/10.1016/j.accinf.2014.05.003
Munyaka, J.-C. B., & Yadavalli, S. V. (2022). Inventory Management Concepts And Implementations: A Systematic Review. The South African Journal of Industrial Engineering, 32(2). https://doi.org/10.7166/33-2-2527
Peng, G., & Nunes, M. B. (2009). Surfacing ERP exploitation risks through a risk ontology. Industrial Management & Data Systems, 109(7), 926. https://doi.org/10.1108/02635570910982283
Purwanto, A. D., Fitria, B. T., Juhara, D., & Ramdani, A. (2024). Influence of the Merchandise Inventory Accounting Information System on Internal Control of Merchandise Inventory. Majalah Bisnis & IPTEK, 17(1), 57. https://doi.org/10.55208/bistek.v17i1.576
Putra, V. D., & Windiarti, S. (2021). The Effect Of Sales Accounting Information System And Cash Receipt On The Implementation Of Internal Control. https://doi.org/10.36555/jasa.v5i2.1703
Putri, A. U., Meiriasari, V., Djuita, P., & Pratama, M. S. (2022). Analisis Penerapan Pencatatan Dan Penilaian Persediaan Barang Dagang Menurut Psak No 14 Pada Cv Dandy Brothers Kota Bengkulu. Jurnal Ilmiah Ekonomi Global Masa Kini, 13(1), 17. https://doi.org/10.36982/jiegmk.v13i1.2227
Rahwani, N. R., Sadewa, M. M., Nikmah, N., Mukhlisah, N., & Iriawan, S. (2023). Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems. Indonesian Journal of Applied Accounting and Finance, 3(2), 153. https://doi.org/10.31961/ijaaf.v3i2.2269
Rawwas, M. Y. A., & Iyer, K. N. S. (2012). How do small firms possibly survive? A comparison study of marketing skills and logistics infrastructure of small and large wholesalers. International Business Review, 22(4), 687. https://doi.org/10.1016/j.ibusrev.2012.10.003
Saro, B., Keitany, P., & Rop, W. (2021). Inventory Audit and Supply Management: An Evidence of Inventory Control Practices. East African Journal of Business and Economics, 4(1), 85. https://doi.org/10.37284/eajbe.4.1.503
Song, J., Houtum, G. van, & Mieghem, J. A. V. (2019). Capacity and Inventory Management: Review, Trends, and Projections. Manufacturing & Service Operations Management, 22(1), 36. https://doi.org/10.1287/msom.2019.0798
Sumual, F. M., Saerang, D. P. E., Karamoy, H., & Tawas, H. N. (2021). Revisiting the determinants of local government performance. Accounting, 7(7), 1751. https://doi.org/10.5267/j.ac.2021.4.022
Tong, C. (2025). An Efficient Intelligent Semi-Automated Warehouse Inventory Stocktaking System. Operations and Supply Chain Management An International Journal, 223. https://doi.org/10.31387/oscm0610469
Zhang, S. (2024). Strategic Inventory Management: Exploring the Interplay of Holidays, Market Demand, and Financial Factors. Journal of Education Humanities and Social Sciences, 29, 385. https://doi.org/10.54097/pzbym955
Zhao, B., & Tu, C. (2021). Research and Development of Inventory Management and Human Resource Management in ERP. Wireless Communications and Mobile Computing, 2021(1). https://doi.org/10.1155/2021/3132062
Ziorklui, J. E. K., Ampofo, F. O., Nyonyoh, N., & Antwi, B. O. (2024). Effectiveness of internal controls mechanisms in preventing and detecting fraud. Finance & Accounting Research Journal, 6(7), 1259. https://doi.org/10.51594/farj.v6i7.1322
Unduhan
Diterbitkan
Terbitan
Bagian
##category.category##
Lisensi
Hak Cipta (c) 2025 Jeki Nasution, Siswanto, Raymond Fransiscus (Author)
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
