ANALISIS PENGELOLAAN PERSEDIAAN BARANG DAGANG DAN MODAL MELALUI PENERAPAN SISTEM AKUNTANSI UNTUK MENINGKATKAN EFEKTIVITAS LABA

Abstract

This studyiam to analyze the management of merchandise inventory and capitl through the implementation of an accounting system to improve profit effectiveness at SWalayan KUD Karya Bhakti. The studi employs a case study method with a descriptive qualitative approach, using interviews, observations, and documentation of data related to inventory and capital management activities. The result indicate that the application of a proper inventory accounting system provides accurate information regarding the quantity, value, and movement of merchandise. This system facilitates contro; over goods inflow and outflow, thereby minimizing the risk of overstocking or stockouts. Furthermore, systemtic capital management helps the cooperative maintain liquidity and supports smooth operastional activities. Profit effectiveness increases as well-orgnized accoubtibf records assist management in making strategic decisions, particulary in purchasing and sales.