Accounting Information System for Gold Jewelry Merchandising Business

Hatane, Saarce Elsye and SANJAYA, RIDWAN and Gorjian , Maliheh (2011) Accounting Information System for Gold Jewelry Merchandising Business. International Journal of the Computer, the Internet and Management, Vol. 1 (SP1). 58.1 - 58.5. ISSN 0858-7027

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Abstract

Many people agree that gold is an investment product that able to anticipate inflation. Statistically, the gold price will be higher when inflation rate rises. Sometimes the increasing gold price is higher than the inflation increasing rate. In most gold jewelry merchandisers in Indonesia, the selling price system is depending on the gold exchange rate on the day of transaction, level of gold content on the jewelry, and the cost of production or marketing. However, gold is available in many forms and vary from large to very tiny sizes. Gold jewelry business has its own uniqueness and complexity one is the transaction system which resembles barter system. The merchandisers also must recognize their inventory when customers sell back the jewelry. Therefore, a computer system is needed by those merchandisers. This paper will focus on the development of integrated accounting information for the Gold merchandisers. Based on the collection of those facts, the system should able to handle the complexity on the gold jewelry business and able to produce the trustworthy information of accounting.

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