This research aims to find out how the inventory accounting information system and internal control system are implemented by Swalayan Surya Jenangan, as well as to find out how effective the accounting information system and internal control system are for the inventory of goods at Swalayan Surya Jenangan. The object of this research is the Surya Jenangan Supermarket. Data collection in this research used interview, observation and documentation methods. The data analysis method used uses qualitative descriptive analysis.
The results of the research show that the Accounting Information System for inventory at the Surya Jenangan Supermarket is good and supported by qualified human resources and technology. The Internal Control System where there are duties and responsibilities within the Surya Jenangan Supermarket has not been implemented optimally, because there are still employees who have multiple responsibilities. The Internal Control System at Surya Jenangan Supermarket is compared with the standard, which in this study uses the COSO Standard. So this research shows that all control elements are in accordance with COSO Standards.
The Internal Control System for inventory at Swalayan Surya Jenangan is in line with the Accounting Information System used. Thus, good implementation supported by internal controls that are in accordance with the system will make it easier for management to achieve self-service goals. The effectiveness of using the accounting information system and internal control system for inventory at Swalayan Surya Jenangan, to make it more effective requires data accuracy, inventory monitoring, regular inventory calculations, transaction validation and audits.