Indonesian Journal of Law and Economics Review
Vol 19 No 3 (2024): August
Accounting System

Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application
Meningkatkan Kontrol Persediaan melalui Evaluasi Kepatuhan Aplikasi Kasir Android


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  • Errina Nur Setia Pambudi Pangerti,
  • Fityan izza noor abidin*
Errina Nur Setia Pambudi Pangerti
Universitas Muhammadiyah Sidoarjo, Indonesia
Fityan izza noor abidin
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i3.1141
Published June 24, 2024
Keywords
  • Android-based cashier application,
  • PSAK No. 14,
  • inventory management,
  • qualitative research,
  • retail efficiency
How to Cite
Pangerti, E. N. S. P., & abidin, F. izza noor. (2024). Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application. Indonesian Journal of Law and Economics Review, 19(3), 10.21070/ijler.v19i3.114. https://doi.org/10.21070/ijler.v19i3.1141

Copyright (c) 2024 Errina Nur Setia Pambudi Pangerti, Fityan izza noor abidin

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study evaluates an android-based cashier application (Applicationr) at Toko Berkah Abadi in accordance with PSAK No. 14 guidelines for inventory management. Using qualitative descriptive methods including interviews, observation, and documentation, the research finds that the application adequately meets standards for inventory assessment, recording methods, and categorization. However, areas for improvement include implementing a stock book feature for better goods monitoring and setting minimum order thresholds to streamline product ordering. These findings highlight opportunities to enhance the application's effectiveness in controlling merchandise inventory, thereby potentially improving overall business efficiency and regulatory compliance in retail settings.

Highlights:

 

  1. Compliance evaluation with PSAK No. 14 for inventory accuracy.
  2. Identification of strengths and areas for inventory management enhancement.
  3. Improving merchandise control for enhanced retail efficiency and compliance.

 

Keywords: Android-based cashier application, PSAK No. 14, inventory management, qualitative research, retail efficiency

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