PENGARUH STOCK OPNAME TERHADAP AKURASI DAN KEANDALAN LAPORAN PERSEDIAAN PADA UMKM DESSERT KABUPATEN KENDAL

The problem that is often experienced by UMKM is the Differences between actual stock and existing records are often caused by errors in data entry, lost goods, or lack of inventory control. This study aims to determine the effect of stocktaking on the accuracy and reliability of inventory reports in dessert UMKM in Kendal Regency. This study uses a quantitative method with data collection techniques through distributing questionnaires to 30 respondents consisting of owners or managers of dessert UMKM in Kendal Regency. The information used in this study was processed with the help of the "Statistical Package for the Social Sciences" (SPSS) software, through Validity Tests and Hypothesis Tests. The results show that most items in the stocktaking, accuracy, and reliability variables are declared valid and suitable for use as research instruments. The implementation of stocktaking that is carried out routinely can help UMKM in reducing inventory recording errors, minimizing stock differences, and increasing the accuracy and reliability of inventory reports. Thus, the implementation of stocktaking has an important role in supporting inventory management in dessert UMKM in Kendal Regency.