AN ANALYSIS ON THE ACCOUNTING RECORD PROBLEMS AND THE SOLUTION FOR A VALID ACCOUNTING REPORT FOR SINAR MAS FURNITURE

Abstract

The purpose of this research is to explore the accounting record problems in Sinar Mas Furniture and find the solution to make a valid accounting report through the use of a good documents flowchart system, especially for sales, marketing cost, and inventory reports. The data used in this research come from the sales, marketing cost, and inventory report between March 2012 and October 2013. The research informants involve several people; Owner 1 who handles sales, marketing, and operational activities; Owner 2 who handles finance; the accountant of Sinar Mas Furniture; the Store Manager of Informa; and the Head of Sales and Event Strategy of Hartono Elektronika. The data collection methods are observation, documentation, and interview. The variables in this research are the accounting reports in Sinar Mas Furniture, especially sales, marketing cost, and inventory report. This research is analyzed using qualitative descriptive research method by analyzing the accounting record problems in Sinar Mas Furniture, as well as explaining and exploring the solution for a valid accounting report. The results of this research describe the use of documents flowchart system in making sales, marketing cost, and inventory report and how to implement the system based on the observation, sales documentation, marketing cost, and inverntory report between March 2012 and October 2013. Also explained in this research are the results of the interviews that are conducted towards the owners and accountant of Sinar Mas Furniture, the Store Manager of Informa, and the Head of Sales and Event Strategy of Hartono Elektronika.