The stomach is located in the upper-left area of the abdomen below the liver and next to the spleen. It’s main function is store and breakdown foods and liquids that we consume before those contents travel to other organs to be further digested.When the stomach is empty, the inside has small folds called rugae.tomach. The stomach is a muscular, J-shaped organ in the abdomen. Part of the digestive system, the stomach stores and digests food through gastric juices and a specialized churning action created by folds on its inside.