Accounting Information System for Gold Jewelry Merchandising Business

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.