Penerapan Sistem Informasi Akuntansi Persediaan Barang Dagang pada Toko Kharisma Jaya Kotamobagu

Persediaan barang dagang merupakan aset utama usaha ritel yang memerlukan sistem informasi akuntansi (SIA) agar pencatatan, pengendalian, dan keputusan pembelian berjalan tepat. Penelitian ini bertujuan menganalisis penerapan SIA persediaan barang dagang pada Toko Kharisma Jaya Kotamobagu, khususnya pada pencatatan barang masuk-keluar, dokumentasi transaksi, stock opname, dan pemanfaatan informasi persediaan untuk keputusan reorder. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Informan ditentukan secara purposive dan terdiri atas empat pihak yang mewakili titik utama proses persediaan, yaitu pemilik toko, administrasi, gudang, dan kasir. Data dikumpulkan melalui wawancara semi-terstruktur, observasi aktivitas persediaan, dan telaah dokumen berupa nota pembelian, catatan penjualan, catatan stok, dan daftar barang menipis. Instrumen penelitian meliputi pedoman wawancara, lembar observasi, dan daftar telaah dokumen; kredibilitas dan dependabilitas data diperkuat melalui triangulasi sumber, triangulasi teknik, konfirmasi informan, dan jejak audit data. Hasil penelitian menunjukkan bahwa SIA persediaan berjalan sebagai sistem semi-formal berbasis dokumen dan komunikasi karyawan: barang masuk dicatat dari nota pembelian, barang keluar dari catatan kasir, sedangkan reorder ditentukan melalui gabungan catatan dan pengamatan fisik. Kelemahan utama tampak pada tidak terintegrasinya data penjualan dengan stok, stock opname situasional, dan belum adanya kode barang, yang berimplikasi pada risiko selisih stok, keterlambatan pemesanan ulang, serta lemahnya jejak audit. Penelitian ini menyimpulkan bahwa SIA persediaan telah mendukung fungsi dasar operasional, tetapi belum memenuhi prinsip integrasi informasi dan pengendalian internal yang memadai.

Application of an Accounting Information System for Merchandise Inventory at Toko Kharisma Jaya Kotamobagu

Abstract

Merchandise inventory is a primary asset in retail businesses and requires an accounting information system (AIS) to support accurate recording, control, and purchasing decisions. This study aims to analyze the application of an AIS for merchandise inventory at Toko Kharisma Jaya Kotamobagu, particularly in recording goods received and issued, documenting transactions, conducting stocktaking, and using inventory information for reorder decisions. A descriptive qualitative approach with a case study design was employed. Four informants were purposively selected to represent the key inventory process points: the store owner, administrative staff, warehouse staff, and cashier. Data were collected through semi-structured interviews, observation of inventory activities, and document review involving purchase notes, sales records, stock notes, and lists of low-stock items. The instruments included an interview guide, an observation sheet, and a document review checklist; data credibility and dependability were strengthened through source triangulation, technique triangulation, informant confirmation, and an audit trail. The findings show that the inventory AIS operates as a semi-formal system based on documents and employee communication: incoming goods are recorded from purchase notes, outgoing goods from cashier sales records, while reorder decisions rely on both records and physical observation. The main weaknesses include the absence of automatic integration between sales and stock data, situational stocktaking, and the lack of item codes, which create risks of stock discrepancies, delayed reorders, and weak audit trails. The study concludes that the existing AIS supports basic inventory operations but has not yet met adequate principles of information integration and internal control.