Penerapan Modul Inventory Dalam Penyajian Laporan Persediaan Bahan Baku

Authors

  • Iriyadi Iriyadi
  • Kho Vimiyati STIE Kesatuan

DOI:

https://doi.org/10.37641/jiakes.v1i2.1258

Abstract

Inventory as one of major capital element stands its fuction to enhance business capability of an
interprise. A good inventory management, both administrative system and procurement
management, is one of decisive factors in view of the fact that inventory value is not insignificant.
nventory management administratively consists of records and reports which can be presented
manually and in simple way using excel. Nowadays, most enterprises record and maintain their
inventory by applying more enhanced and sophisticated computerized and integrated infrastructure
program such as ERP (Enterprise Resources Planning) with the inventory module that facilitates
the enterprise’s daily business activities, mainly the inventory including raw materials, work-inprocess,

and finished goods. A good inventory management will secure the enterprise’s objectives,
t without accurate and real-time information, it will risk not to meet the customers’ order.
Considering the crucial role of inventory management to the enterprise’s business activities,
the author performed the research concerning the implementation of inventory module in regard to
aw material inventory report in PT Capsugel Indonesia. Raw material report consisting of first
balance, income, expenditure, usage and last balance is essentially required by the management as
upporting substance to make a good business and economic decision. It begins with procurement
analysis, deciding the time to issue purchasing order; managing delivery in order to meet safety
inventory level in warehouse and to keep the stock will not exceed the capacity of warehouse. Well
managed inventory includes managing procurement cost, storage cost as well as managing cash
flow, will embrace the company’s objective to get profit.
The author conducted the research on purchasing, warehouse, quality assurance, Production
and Finance & Accounting Department at PT Capsugel Indonesia located in Jl. Raya Bogor Km
42, Cibinong. The research schedule was from April to July 2010.
The result of the research shows that PT Capsugel Indonesia has implemented ERP
(Enterprise Resources Planning) system named Mocrofoft Dynamics AX starting from purchasing,
ceiving, dispositioning the status of inventory based on the income test result and distribution of
aw material. PT Capsugel Indonesia keeps both manual report of raw material inventory record
and report by system.
The evaluation result indicates that the inventory module by system has been a good
instrument for providing raw material inventory report, yet it is suggested that the system should be
implified in order to be communicative for better understanding.

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Published

2013-08-12

How to Cite

Iriyadi, I., & Vimiyati, K. (2013). Penerapan Modul Inventory Dalam Penyajian Laporan Persediaan Bahan Baku. Jurnal Ilmiah Akuntansi Kesatuan, 1(2), 129–138. https://doi.org/10.37641/jiakes.v1i2.1258