Evaluation of The Application of PSAK No. 14 on Android-Based Cashier Applications in an Effort To Improve The Effectiveness of Internal Control of Trade Goods
Evaluasi Penerapan PSAK No. 14 pada Aplikasi Kasir Berbasis Android dalam Upaya untuk Meningkatkan Efektifitas Pengendalian Internal Barang Dagang
DOI:
https://doi.org/10.21070/ups.4262Keywords:
cashier application, eternal blessing store, PSAK No. 14, inventory controlAbstract
The purpose of this study is to find out and evaluate the android-based cashier application (Applicationr) with PSAK No. 14 regarding inventory. This research is a case study research. The data collection techniques used in this study were interviews, observation, and documentation. Data analysis techniques are carried out through several stages, namely data collection, data reduction, data presentation, and conclusion making. The results showed that the process of recording goods in the cashier application was adequate and had shown compliance with PSAK No. 14 regarding inventory assessment, inventory recording methods, and inventory categorization. Although it can be said to be in accordance with PSAK No. 14, several evaluations need to be done to improve the effectiveness of controlling merchandise inventory in the cashier application, namely by adding the stock book feature to make it easier to check incoming and outgoing goods as well as adding minimum order.
Downloads
References
K. Dian, “jumlah Toko Kelontong di Indonesia,” Liputan 6, 2022. https://www.liputan6.com/amp/4895543/kehadiran-36-juta-toko-kelontong-bawa-berkah-bagi-ekonomi-indonesia.
R. F. Efendy, “Sistem Operasi Pada Smarthphone,” Universitas Surabaya, 2014. https://sim.ubaya.ac.id/android-sistem-operasi-pada-smartphone/#:~:text=Android adalah sistem operasi untuk,membuat peranti lunak untuk ponsel.
S. Sarnita, “Pengguna Smartphone Indonesia,” Data Indonesia, 2022. https://dataindonesia.id/digital/detail/pengguna-smartphone-indonesia-terbesar-keempat-dunia-pada-2022#:~:text=Berdasarkan data Newzoo%2C China menjadi,urutan keempat dalam daftar ini.
A. Farhan, “Pengertian Sistem Kasir,” Bee.id, 2022. https://www.bee.id/blog/sistem-kasir-pengertian-fungsi-dan-manfaatnya-untuk-minimarket/.
B. A. B. Iii and A. D. Penelitian, “Francisca Nike Widiarni, 2013 Intensi Untuk Mengikuti Kegiatan Organisasi Sosial Pada Pensiunan Universitas Pendidikan Indonesia | repository.upi.edu,” pp. 37–40, 2009.
B. a B. Iii, “Bab iii metodologi penelitian,” no. i, pp. 16–28, 2008.
B. A. B. Iii and O. Penelitian, “tentang suatu hal (variabel tertentu). Objek penelitian ini adalah dompet virtual atau elektronik yang menjadi sistem pembayaran melalui,” pp. 32–48, 2017.
M. Darwin, “Kata Pengantar,” Populasi, vol. 25, no. 2, 2018, doi: 10.22146/jp.36215.
A. Shell, “済無No Title No Title No Title,” Liputan 6, 2016. https://www.liputan6.com/amp/4895543/kehadiran-36-juta-toko-kelontong-bawa-berkah-bagi-ekonomi-indonesia.
A. Akuntabilitas, D. A. N. Transparansi, and P. Dana, “DESA.”
wahyu aria Devananta, “Cost Analysis in Determining the Cost of Sugar Production in Smallholder Sugarcance Association Astanu in 2016,” vol. 01, no. 07, 2017.
I. Fachrurozi, “Irfan Fachrurozi, 2018 PERAN BANK SAMPAH ‘WARGI MANGLAYANG’ DALAM MEMBINA SOCIAL EMPOWERMENT WARGA NEGARA DI RW 06 KELURAHAN PALASARI KECAMATAN CIBIRU KOTA BANDUNG Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu,” no. 2013, pp. 136–140, 2018.
STEI INDONESIA, “Bab iii metoda penelitian 3.1.,” Bab III Metod. Penelit., vol. Bab iii me, pp. 1–9, 2017.
A. Kikit, “Pengertian persediaan dan manfaatnya,” PT Majoo Teknologi Indonesia, 2022. .
Alberthmandau, “Sistem Pencatatan Persediaan,” 2023. https://proconsult.id/sistem-pencatatan-persediaan/.
J. I. H. Pangemanan, “Pengertian Evaluasi,” Media Indonesia, 2022. https://m.mediaindonesia.com/humaniora/538992/evaluasi-adalah-pengertian-tujuan-tahapan-dan-contoh.
Downloads
Additional Files
Posted
License
Copyright (c) 2024 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
