Analisis Penerapan Perhitungan Fisik dan Pencatatan Persediaan pada Koperasi Karyawan

Arlindayani, Erika Vegy and Yutanto, Hariadi and Sihotang, Ellen Theresia (2022) Analisis Penerapan Perhitungan Fisik dan Pencatatan Persediaan pada Koperasi Karyawan. Universitas Negeri Yogyakarta, Yogyakarta.

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Analysis of the Application of Physical Calculations and Inventory Recording of Employee Cooperative. The Employee Cooperatives of STIE Perbanas, Surabaya, has difference problems between the recorded amount and the physical amount of inventory. The study aims to determine the causes of these differences and the solutions. The study method used is descriptive qualitative. The data were obtained through observation and interviews, and then processed and compared with the theory and implementation process of inventory physical count. The results of this study revealed that there were differences between physical amount and recorded amount of inventory due to recording errors in the cashier system at the beginning of the period, so that they affected the next period. The differences also occurred in the daily sales transaction input process and warehouse cards not used. The solution to these problems is making adjustments and applying inventory stock opname regularly as a part of internal control implementation. Keywords: Inventory, Stock Opname, Internal Control

Item Type: Other
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 334 - COOPERATIVES
Divisions: Lecturer
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Jun 2023 02:13
Last Modified: 06 Jun 2023 02:13

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