Analisis Sistem Informasi Akuntansi Persediaan dan Pengendalian Internal dalam Meningkatkan Keandalan Informasi Persediaan Perusahaan

Abstract

Inventory is an essential component of a company’s assets, playing a critical role in ensuring the continuity of production and sales activities, as well as influencing the accuracy of financial reporting. Effective inventory management requires an Accounting Information System (AIS) capable of recording, controlling, and reporting inventory transactions accurately and reliably. This study discusses inventory recording methods, namely the perpetual inventory method and the periodic (physical) inventory method, along with their characteristics, advantages, and limitations. In addition, various systems and procedures related to inventory recording are described, including the recording of finished goods, cost of goods sold, sales returns, purchases, and the physical inventory counting system, all of which function as integral components of internal control. The findings indicate that the application of appropriate inventory recording methods, supported by standardized procedures and strong internal controls, can enhance the reliability of inventory information and minimize the risks of errors and fraud. Thus, an integrated accounting information system contributes significantly to improving operational efficiency and the quality of managerial decision-making.