ANALISIS PENERAPAN SIA PERSEDIAAN DALAM PENCEGAHAN KECURANGAN PADA TOKO ACI SINGKAWANG

Abstract

The objective of this research is to examine the accounting information system and how the implementation of the inventory accounting information system can help prevent fraud in the management of merchandise inventory, as well as assess the effectiveness of internal control over merchandise inventory. This research employs descriptive and qualitative research methods. The data for this study were obtained from primary sources. Data collection techniques include interviews, observations, and document studies. Toko Aci Singkawang has established policies to govern its activities, ensuring that accounting and inventory information remain interconnected. The author uses the eight components of the COSO'ERM framework to analyze the accounting information system in the management of merchandise inventory to prevent fraud. The results of this study indicate that the accounting information system, in general, has been implemented well. The application of the inventory accounting information system is considered effective in helping to prevent fraud in the management of merchandise inventory. Furthermore, the internal control system over merchandise inventory has been implemented effectively. However, there is one activity that still requires improvement due to its ineffectiveness.