EVALUASI SISTEM PENGENDALIAN INTERN PADA PEMBELIAN BAHAN BAKU PT. TRI CAKRAWALA ADIGUNA KARANGANYAR (ROKOK LODJIE)

Sarsono, Andrian Setyo (2010) EVALUASI SISTEM PENGENDALIAN INTERN PADA PEMBELIAN BAHAN BAKU PT. TRI CAKRAWALA ADIGUNA KARANGANYAR (ROKOK LODJIE). Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT. Tri Cakrawala Adiguna is a manufacturing company engaged in the manufacture of cigarettes, the cigarette Lodjie. In the process this time, companies are experiencing increased demand developments and increasingly faced with such a tight competition with companies operating in the same field. The bigger the company, the level of demand for raw materials will be higher. To make a purchase either raw materials the company needs an appropriate system. If the company's strategy is not appropriate, the company could have folded. In this study, the authors are interested to explore more about the internal control system needed in purchasing raw materials that occurred in the PT. Tri Cakrawala Adiguna. This study aims to determine the internal control system which already applies to purchases of raw materials PT. Tri Cakrawala Adiguna today. Once known, can be evaluated against the internal control systems that already exist. This evaluation will show the strengths and weaknesses of internal control systems purchases of raw materials that have been running the company. The results obtained by the authors, indicate that PT. Tri Cakrawala Adiguna already have a clear organizational structure. Seen from the line of authority and responsibility. Documents which are used also have a printed serial numbered, so the ease of recording and checking. However, there are still weaknesses such as lack of separation of functions of receiving and storing goods in storage fungi which were entrusted to an employee, the Production Staff. Function of consignment of goods of buy better delivered to Staff of Office Produce or can be passed to a other, dissimilar employees which do not own duty or function which each other berterkaitan in system of buy of raw material PT. Tri Cakrawala Adiguna. Thus, there is no employee who serves two functions within the system prevailing raw material purchase to prevent fraud arising from it. Keywords : Raw Materials, Internal Control System.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: BP Mahardika
    Date Deposited: 22 Aug 2013 17:23
    Last Modified: 22 Aug 2013 17:23
    URI: https://eprints.uns.ac.id/id/eprint/10356

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