ANALISIS PENCATATAN PENJUALAN, PEMBELIAN DAN PERSEDIAAN SPARE PART PADA CV. AB MACHINERY KECAMATAN DOLO KABUPATEN SIGI

Abstract

Rapid developments in science and technology, coupled with intensifying business competition, necessitate that companies leverage technology to support their operational activities. It is imperative to embrace this increasingly computerized age. Presently, CV. AB Machinery continues to manage its sales, purchases, and spare part inventory through manual recording. This study seeks to investigate the current state of sales, purchase, and spare part inventory recording practices at CV. AB Machinery, located in Dolo District, Sigi Regency. Employing a qualitative research approach with an analytical method, the study was conducted in Dolo Selatan District, Sigi Regency. Data sources included both primary and secondary data, with the founder and owner of CV. AB Machinery acting as the key informant. A descriptive analysis method was utilized for this research. The findings indicate that the recording of sales, purchases, and spare part inventory at CV. AB Machinery is not yet maximized or aligned with the prevailing Accounting Standards (PSAK).

Keywords : Recording, Sales, Purchases, Inventory, Accounting Standards.