Analisis Sistem Akuntansi Pembelian Bahan Bakar Minyak Pada SPBU 54.692.04 Banyuates
Daftar Isi:
- The accounting system is a process of classifying, processing, measuring and calculating a transaction data that occurs in the company and the preparation of financial statements is carried out. Purchasing is a process of obtaining or procuring goods or materials that are needed by the company. This study was conducted at 54.692.04 Banyuates gas stations to find out the accounting system for purchasing fuel oil that was applied and to analyze the strengths and weaknesses of the system. The research was conducted using a qualitative descriptive method. The data collection techniques are carried out by literature studies and field studies, namely observation, interviews and documentation. The results showed that the accounting system for purchasing fuel oil at SPBU 54,692.04 Banyuates was still not good, where weaknesses in the purchasing accounting system applied caused difficulties in cross-checking documents. The weaknesses of the purchasing accounting system include: there are functions that hold concurrent positions, there is no document filing system, and there is no system for coloring original documents with copies. SPBU 54,692.04 Banyuates must pay attention to the weaknesses in the accounting system for the purchase of fuel oil, because it has an impact on the report on the fuel inventory produced. Keywords: accounting system, purchasing, 54.692.04 Banyuates gas stations.