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This research applies descriptive research using a qualitative approach. This research uses primary data and secondary data with data collection techniques applying interview and documentation techniques. The aim of the research to be achieved is to determine the application of the method of recording and assessing merchandise inventory carried out by CV. Irama Plastindo and knowing the suitability of applying recording and assessment methods at CV. Irama Plastindo with PSAK Number 14 in effect. Based on the results of research conducted, CV. Irama Plastindo has not yet fully implemented the recording and assessment method for inventory calculations with PSAK Number 14. However, occasionally this business entity implements a stock taking system, because demand and stock are more in demand.  

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

the aim of this research is to determine the merchandise inventory accounting information system used by Toko Rianzi. This research method uses descriptive research by looking for theoretical research related to the merchandise inventory accounting information system. The data collection used was observation and interviews. The type of data used is quantitative data. The results of this research are expected to provide information regarding the merchandise inventory accounting information system. The design of this merchandise inventory accounting information system uses the system development method Dynamic System Development Method with 3 main stages, namely, before the project, project life cycle and after the project. As well as 5 sub stages (feasibility study, business study, model iteration, iteration design, manufacture and implementation). Discussion of design researchThis merchandise inventory accounting information system is expected to be able to makes it easier for Toko Rianzi to make inventory reports and financial reports.

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.

This research aims to determine the internal control system for merchandise inventory in the company and the internal control system for merchandise inventory using COSO as well as the obstacles faced in the internal control system for merchandise inventory. This research uses a qualitative method with a descriptive approach, with data collection techniques through interviews, observation and documentation. The data sources for this research are primary data and secondary data. The research results obtained from this research are: firstly, the internal control system for merchandise inventory at the Oriens Jaya Medan Motor Vehicle Spare Parts Distributor is implemented based on established procedures, secondly, the internal control system for merchandise inventory uses COSO from 5 (five) components which have 17 ( seventeen) the principles contained in all of these principles have been answered but there are some that do not yet exist in the company including code of ethics and ethical standards, officially written organizational structure, does not have an audit committee, does not have CCTV, does not set strict sanctions , and there was no bar code scanning device, and the third problem faced was human error which resulted in inventory differences and delays in sending goods by expeditions, damage to goods due to expeditions and customers (shops) taking a long time to send returned goods.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

This study aims to compare the application of the EOQ method with the method used by the company in controlling the supply of merchandise inventory at Malaya Mart Bangkinang. This study analyzes the application of using the EOQ and ROP methods in 2020. From the research that has been done, it is known that the company's order frequency and total inventory costs have a large value and the company's policy does not have calculations for securing inventory and reorder points. Compared to using the EOQ and ROP methods, the frequency and total inventory costs have a small value and the EOQ and ROP methods calculate safety stock for merchandise inventory stock and re-inventory for merchandise inventory control.

PT Mitra Fajar Selaras Surabaya is a company engaged in the trading of medical equipment, particularly in the field of bone and nerve surgery. Inventory of goods is a valuable asset for a trading company. Internal control of merchandise inventory is crucial for supervision and security purposes to prevent fraudulent activities that can result in company losses. This research aims to analyze whether the internal control of merchandise inventory at PT Mitra Fajar Selaras Surabaya is effective and efficient according to the COSO ERM Integrated Framework. This research is a qualitative descriptive study, and the data collection methods used include observation, questionnaires, literature review, and documentation. The results of this research show that the internal control of merchandise inventory implemented by PT Mitra Fajar Selaras Surabaya is quite effective and efficient. However, there are still findings regarding several aspects that do not fully comply with the components of the COSO ERM Integrated Framework.

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of  accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

YK store is a UKM (small and medium enterprises) whose activities are buying and selling wholesale goods such as oil, spices, noodles, flour, coconut milk, pepper, and others in moderation (wholesale). YK store manager does not have a bookkeeping application system for the process of making financial reports in accordance with financial accounting standards, and there is no support system for merchandise inventory which supports buying and selling transactions. Information systems for managing merchandise needed by companies to determine value according to transactions, for financial statements will use a journal of eternal methods to buy and sell transactions then post them to the ledger and make financial reports for all businesses. Bookkeeping information system design using microsoft visual basic 6.0, xammp as a server and mysql as a database. The results obtained from this information system can contain reports obtained in accordance with the types and financial statements for business activities