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EVALUATION OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND INTERNAL CONTROL SYSTEM ON SOURCES OF GOODS (Case Study at Ua Sdn Bhd Gift & Souvenir Malaysia)
This research was conducted on companies engaged in souvenirs & gift items. The purpose of this research is to find out how the application of accounting information systems and internal control systems in the inventory of finished goods at Ua Gift & Souvenir Sdn Bhd and find out how the accounting information system and internal control system in the inventory of finished goods in Ua Gift & Souvenir Sdn Bhd is appropriate in terms of existing theories.
The method used in this research is qualitative method. Data collection techniques used are interviews, observation, and literature. Data analysis techniques used in this study are: (1) Collecting data to get the desired information. (2) Reducing data or summarizing the main things. (3) Summing up the results of the study.
The results of the study show that the application of accounting information systems for finished goods inventory applied in Ua Gift & Souvenir Sdn Bhd shows that the functions that have been carried out as well as the recording system, reporting on the activities of managing finished goods inventory and network procedures have been effective. However, the resulting document has not been effective because it is not yet appropriate in terms of theory. Whereas in the internal control system of finished goods inventory there is still a dual function / task from the warehouse section. Based on the practice that occurred at Ua Gift & Souvenir Sdn Bhd by looking at the existing theories, the situation is still not in accordance with the theory, but the company is able to run an accounting information system and internal control system on finished goods inventory properly.
Keywords : accounting information system, internal control system, inventory.