The implementation of accounting system on raw materials purchasing and cash disbursement to support the internal control
| Main Author: | Widiyanto, Adi |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.ub.ac.id/117460/ |
Daftar Isi:
- PR. Sejahtera Abadi Malang is a company engaged in the field of cigarettes and that produce clove cigarettes quality. One of the transaction activity of PR. Sejahtera Abadi Malang, is purchase of raw materials which closely related to systems and procedures on raw materials purchasing and cash disbursements. Transaction activity in the raw materials purchasing could provide an opportunity for the potential harm to the company. Therefore it accounting system is very important and much needed in a company to support the internal control. The purpose of this study was to know the implementation of accounting system on raw materials purchasing and cash disbursements, as well as internal control on raw materials purchasing and cash disbursements. This study will explain the step of implementation of accounting system on raw materials purchasing and cash disbursement to support the internal control. The research method employ in this research is by using qualitative method by study case approach. This methods is useful to understand the current activity by observing and also analyzing the related document then going to be adjusted with the new system. The depth-in interview are also using to understand the PR. Sejahtera Abadi stakeholder necessity against the system to make the system constraint. The result of the study was accounting system that implemented in the company is good enough to support the internal control. But it still has some weaknesses such as lack of the use letters or documents with well, and geminating function in procedure of purchases until the cash disbursement. The existing system advisable be increased such as the use of letters or documents, and the separation of functions and job description so that in the internal control easily, and also the system effective and efficient.