Analysis of Merchandise Inventory Accounting System at Bhuana Utama Department Stores

摘要

The purpose of this study is to analyse the merchandise inventory accounting system at Bhuana Utama department store. Bhuana Utama department store is a trading business unit owned by Village-Owned Enterprises (Badan Usaha Milik Desa-BUMDes) Panji. The merchandise inventory accounting system that has been implemented by the management of Bhuana Utama department store is still manual, so it often produces unreliable and untimely information. This research is a case study research. Data collection was carried out through a process of observation, interviews, and documentation study. The results showed that the implementation of the merchandise inventory accounting system at Bhuana Utama department store had several weaknesses. First, there are concurrent duties in the cash and the accounting functions. Second, the Bhuana Utama department store does not yet have an accounting function separated from the BUMDes accounting function. Third, the employees assigned to the Bhuana Utama department store do not yet have adequate knowledge and skills on accounting, both manually and computerized.