Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Analysis of Merchandise Inventory Accounting System at Bhuana Utama Department Stores

Authors
Ni Wayan Yulianita Dewi, Putu Eka Dianita Marvilianti Dewi, Diota Prameswari Vijaya
Corresponding Author
Ni Wayan Yulianita Dewi
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.059How to use a DOI?
Keywords
Accounting system, Merchandise inventory, System analysis
Abstract

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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.059How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Ni Wayan Yulianita Dewi
AU  - Putu Eka Dianita Marvilianti Dewi
AU  - Diota Prameswari Vijaya
PY  - 2020
DA  - 2020/12/14
TI  - Analysis of Merchandise Inventory Accounting System at Bhuana Utama Department Stores
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 420
EP  - 425
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.059
DO  - 10.2991/aebmr.k.201212.059
ID  - Dewi2020
ER  -