Evaluasi Efektivitas Sistem Informasi Akuntansi Pembelian Tunai Bahan Baku dan Pengeluaran Kas Studi Kasus pada UKM Agronas GiziFood Batu
| Main Author: | Ayidina Ahlita Atika, Mimma |
|---|---|
| Format: | Thesis PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51312/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51312/2/BAB%20I.pdf http://eprints.umm.ac.id/51312/3/BAB%20II.pdf http://eprints.umm.ac.id/51312/4/BAB%20III.pdf http://eprints.umm.ac.id/51312/5/BAB%20IV.pdf http://eprints.umm.ac.id/51312/6/BAB%20V.pdf http://eprints.umm.ac.id/51312/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51312/8/ABSTRAK%281%29.pdf http://eprints.umm.ac.id/51312/ |
Daftar Isi:
- ABSTRACT: This study examines the evaluation of the effectiveness of accounting information systems for cash purchases of raw materials and cash outlays in small and medium businesses. The company in running its business needs a system that is useful to achieve its goals. A company can be said to be effective if it has been able to provide timely and reliable information. Accounting information system is a data processing and transaction system to produce information with the aim of planning, controlling, and operating a business. One of the elements that certainly exists and influences companies is the accounting system for cash purchases and disbursements used for the procurement of goods and payments needed by the company. The reason of this study is to examine the effectiveness of the cash purchase system for raw materials and cash disbursements. The purpose of this study is to evaluate whether the system of cash purchase information on raw materials and cash disbursements has been implemented effectively. The analysis technique in this study uses descriptive methods. The results showed that the accounting information system for cash purchases of raw materials and cash disbursements in the research object had not been fully implemented effectively and according to procedures. The company's organizational structure needs to be improved, namely by separating functions according to their respective duties so that double-jobdesks do not occur and deviations are feared because there is no internal control in each function.