Analisis Prosedur Pengeluaran Barang Material pada Departemen Logistik Store PT Rejoso Manis Indo

Elvira Renanda Putri; Arif Wahyudi; Alreiska Rudlotul Hikmah

doi:10.61132/moneter.v4i3.2493

Authors

Elvira Renanda Putri Universitas Islam Balitar
Arif Wahyudi Universitas Islam Balitar
Alreiska Rudlotul Hikmah Universitas Islam Balitar

DOI:

https://doi.org/10.61132/moneter.v4i3.2493

Keywords:

Accounting Information System, SAP

Abstract

Inventory accuracy depends on a controlled material issue procedure and timely transaction recording. This study analyzes the implementation of the material issue procedure in the Logistics Store Department of PT Rejoso Manis Indo and evaluates its conformity with the company standard operating procedure. A descriptive qualitative design was applied. Data were obtained through direct observation, an interview with the material issue supervisor, company documents, and a literature review. The data were analyzed through reduction, presentation, conclusion drawing, and verification, while credibility was supported by source, technique, and time triangulation. The findings show that the procedure is generally systematic and compliant. It covers an authorized Material Request Issue Slip, document checking, stock preparation, bin card updating, Goods Issue verification, SAP posting, material handover, and document archiving. These stages support authorization, task separation, and inventory traceability. Nevertheless, urgent requests are occasionally served before the request document and approval are complete. This practice delays SAP posting and temporarily creates differences between physical inventory and system records. The company should enforce approval discipline, improve interdepartmental coordination, and monitor pending postings so that operational speed does not weaken inventory control.

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