ANALISIS SISTEM PENGENDALIAN INTERNAL PEMBELIAN BAHAN BAKU PADA JAVA DANCER COFFEE MALANG
| Main Author: | Nurmareta, Kharisma Chandra |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38890/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38890/2/BAB%20I.pdf http://eprints.umm.ac.id/38890/3/BAB%20II.pdf http://eprints.umm.ac.id/38890/4/BAB%20III.pdf http://eprints.umm.ac.id/38890/5/BAB%20IV.pdf http://eprints.umm.ac.id/38890/6/BAB%20V.pdf http://eprints.umm.ac.id/38890/7/Lampiran.pdf http://eprints.umm.ac.id/38890/ |
Daftar Isi:
- The purpose of this research is to describe internal control system of purchasing raw material at Java Dancer Coffee. This research is a descriptive research. The data analysis technique is using the theory proposed by Mulyadi that the basic elements internal control have 4 elements; organization, authorization system, healthy practices, and employees of guaranteed quality. This research found that the internal control system of purchasing raw material at Java Dancer Coffee is less feasible because there are still many weaknesses in each element such as double function provisions on the cashier; the purchasing and payment function, which is handled by part time cashier who worked as an employee without any certain contract, lack of supporting documents purchase, supplier selection are not based on competitive price but based on particular relationship, the functions involved do not control the quality of raw materials, the employees especially warehouse staff do not have enough knowledge on quality insight so that material damage is often happen.