Tan , Kwang En and Suryandi, Francisca Adelyna (2011) Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Intern Aktivitas Pembelian Bahan Baku Guna Mencapai Penyerahan Bahan Baku yang Tepat Waktu (Studi Kasus pada Perusahaan “X” Bandung). Akurat Jurnal Ilmiah Akuntansi, 2 (6).
Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Int.pdf
In a company, the purchase is a part which is very important, because the activity of purchase is very important and determine the next activity, which is called as the activity of production. If the activity of purchase is disturbed, it will disrupt the activity of production. In the implementation of the purchase, there will be an opportunity to make a deception. Any deceptions, in general, will be harm the company. To prevent these things need to be a control. Purchase accounting system holds an important role in any company, especially for companies that have a broad scope and involve more people in it. Accounting information system, especially the purchase of the system must be able to create up-to-date information about the goods, price, quality, suppliers must also be able to create an adequate internal control to secure the purchase. Accounting information system which is adequate can be a tool for management to provide accurate information, quickly, and can also be trusted, especially on the activities of purchase of raw materials in the company. In addition, the purchase of the accounting system which is adequate can support the effectiveness of internal control the purchase of raw materials. With the purchase of the accounting system will support an adequate internal control, so that activities of purchase can be restrained effectively and delivery of raw materials on time in accordance with production schedule. In accordance with the description above, the author do the research on the internal control of the purchase of raw materials that are applied by PT. X, which is located in Bandung. Method used is descriptive analysis method, and the time to collect data and used on field studies and literature studies. Based on the results of research can be concluded that PT. X has implemented internal control structure that is adequate to implement the internal control of the purchase of raw materials that can support the accuracy of the quantity, quality, and time of delivery of raw materials, made with the purchase of the system re-order point, make an inventory report from the warehouse, planning and calculation of the correct raw materials, checking the time on receipt of goods, information on the amount of accurate inventory, the purchase of raw materials that were held on time, apply the good internal control structure in every procedure related to the purchase of raw materials, and the company policy in the purchase of raw materials. From the things above can be concluded that there is a very important role of information systems control the purchase of raw materials in supporting the achievement of delivering raw materials on time and optimizing the supply of raw materials on the PT. X.
|Uncontrolled Keywords:||Accounting information systems, Control of internal activities of purchase of raw materials, Delivery of raw materials on time|
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Depositing User:||Perpustakaan Maranatha|
|Date Deposited:||22 Feb 2012 07:31|
|Last Modified:||22 Feb 2012 07:31|
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