EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. BATIK DANAR HADI SURAKARTA

YULIANA , IDA (2013) EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. BATIK DANAR HADI SURAKARTA. Other thesis, Universitas Sebelas Maret Surakarta.

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    Abstract

    PT. Batik Danar Hadi is a manufacturing company, which deal with the processing of raw materials in the form of plain white fabrics to become some finished goods in the form of batik clothes and batik dresses. The aim of this research is to find out the purchase system applied by PT. Batik Danar Hadi along with its advantages and disadvantages. It is assumed that if the company could not get the raw materials, the production processes could not run well. Thus, dealing with it, the company needs to pay attention to the transactions of the raw material purchase. The handling of purchase transactions is summarized in the raw materials purchase system, consisting of: raw materials order procedure, goods receipt procedure, goods storage procedure, and the record-keeping of the business debt. The raw materials purchase system at PT. Batik Danar Hadi involves several functions, which mutually cooperated with each other, to produce reliable documents and accounting records and to form a robust internal control system. The purchase system applied by PT. Batik Danar Hadi has some advantages, such as: the separation of functions, the use of printed serial numbers, and the raw materials inspection based on the Purchase Order. Overall, the raw materials purchase system at PT. Batik Danar Hadi is good. However, at least every once a month, an inspection has to be conducted by internal auditing department, so any possible procedure misapplications can be immediately overcome.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HB Economic Theory
    H Social Sciences > HF Commerce
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Anis Fagustina
    Date Deposited: 10 May 2014 19:26
    Last Modified: 10 May 2014 19:26
    URI: https://eprints.uns.ac.id/id/eprint/16006

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