Analysis of the Implementation of the Purchasing Accounting System and Internal Control at the Hikmah Stationery Store

Asarrun  Najwa; Dia Arini  Puspitasari; Damai  Rosepandanwangi; Viedya Labiba Hasnatha  Zhafran; Nanda Tri  Aprillia; Fira Sherlinda

doi:10.61656/sbamr.v7i2.280

Asarrun Najwa Universitas Pembangunan Nasional Veteran Jawa Timur
Dia Arini Puspitasari Universitas Pembangunan Nasional Veteran Jawa Timur
Damai Rosepandanwangi Universitas Pembangunan Nasional Veteran Jawa Timur
Viedya Labiba Hasnatha Zhafran Universitas Pembangunan Nasional Veteran Jawa Timur
Nanda Tri Aprillia Universitas Pembangunan Nasional Veteran Jawa Timur
Fira Sherlinda Universitas Pembangunan Nasional Veteran Jawa Timur

DOI: https://doi.org/10.61656/sbamr.v7i2.280

Abstrak

Purpose: This research was conducted at the Office Stationery Store (ATK) "Hikmah". This company is engaged in retail trade, such as stationery, office equipment and also painting equipment. The purpose of this study is to provide a clear picture of the purchase recording process in the Company, as well as to identify if there are any problems that may occur when recording which could have fatal consequences for the company.

Method: This research method uses a qualitative descriptive method; data is collected directly through interviews with the Office Stationery Store (ATK) "Hikmah" Surabaya, East Java.

Findings: The results of the study show that the implementation of a purchasing accounting system significantly improved the efficiency of daily operations. It also allowed for more accurate transaction recording, reduced errors, and provided essential information that helped management make timely and informed decisions.

Implication: In addition to ensuring the accuracy of transactions, implementing a systematic and recorded purchasing accounting system has greater consequences. Strengthening internal control, reducing the risk of fraud, and supporting compliance with organizational policies all depend on it. This system makes it easier for small businesses like “Hikmah” Office Stationery Store to better manage purchasing activities, improve departmental coordination, and enhance financial accountability. Forecasting, budgeting, and decision-making can also use this data. As a result, implementing an effective purchasing accounting system is essential to the efficiency of daily operations as well as the company’s long-term desires and excellence.

Originality: This study emphasizes the importance of purchasing accounting systems for small retail companies, which has not been widely discussed in previous studies. The method used in this study provides practical insight into how purchasing accounting systems are implemented in the field.

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