EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT KUSUMA MULIA TEXTILE KARANGANYAR

ASIH, WAHYUNI MADYO (2010) EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT KUSUMA MULIA TEXTILE KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT Kusuma Mulia Textile is located in Solo-Sragen Highway Km 9 Karanganyar. PT Kusuma Mulia Textile is a private company with a single owner. This company operates in textile industry. The production process involves dyeing and finishing. The company employs raw material of grey cloth. The objective of this research is to evaluate the accounting system of raw material purchasing. Beside that, the objective this research is to find out whether the accounting system of raw material purchasing applied had been supported by the adequate internal control system. Based the research, it can be concluded that the accounting system of raw material purchasing in PT Kusuma Mulia Textile has been sufficiently good, although it still find out some weaknesses. The weaknesses such as double function of storage function and operation function. The use of document has been adequate but with no printed sequenced number and some documents no printed standart form. The other weaknesses is the procedurs of the accounting system of raw material purchasing has not been consistent implemented occasionally. Considering the weaknesses of the accounting system of raw material purchasing in PT Kusuma Mulia Textile, it’s recommends that there should be a segregation of storage and operation function as well as. The document with printed sequenced number and the document with standart form should be used for facilitating the accountability. The purchase request procedur should be implemented as well as. Keywords: Accounting System, Raw Material Purchasing.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Isro'iyatul Mubarokah
    Date Deposited: 13 Jul 2013 18:42
    Last Modified: 13 Jul 2013 18:42
    URI: https://eprints.uns.ac.id/id/eprint/3214

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