Analisis Penerapan Perhitungan Fisik dan Pencatatan Persediaan pada Koperasi Karyawan

Erika Vegy Arlindayani, Hariadi Yutanto, Ellen Theresia Sihotang

Abstract


Abstrak: Analisis Penerapan Perhitungan Fisik dan Pencatatan Persediaan pada Koperasi Karyawan. Koperasi karyawan STIE Perbanas Surabaya memiliki permasalahan perbedaan pencatatan dengan jumlah fisik persediaan. Penelitian ini bertujuan untuk mengetahui penyebab perbedaan tersebut dan solusinya. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data diperoleh melalui observasi dan wawancara kemudian diolah dan dibandingkan antara teori dengan proses pelaksanaan perhitungan fisik persediaan. Hasil dari penelitian ini mengungkapkan bahwa terdapat perbedaan jumlah fisik dan pencatatan pada akun persediaan karena kesalahan pencatatan pada sistem kasir pada awal periode sehingga berdampak pada periode selanjutnya. Selisih juga terjadi pada proses inputan transaksi penjualan harian dan kartu gudang tidak digunakan.  Solusi terhadap permasalahan tersebut adalah melakukan penyesuaian dan penerapan perhitungan fisik persediaan secara rutin sebagai bagian dari implementasi pengendalian internal.

Kata kunci: Persediaan, Perhitungan Fisik, Pengendalian Internal

Abstract: 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


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DOI: https://doi.org/10.21831/nominal.v11i1.44257

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