EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN IMPOR PT KUSUMAHADI SANTOSA SURAKARTA

FITRIANI , ALVIA RATIH (2010) EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN IMPOR PT KUSUMAHADI SANTOSA SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT Kusumahadi Santosa is a manufacturing company engaged in textiles. One of the most basic activity is the procurement, the procurement of both raw materials and other auxiliary materials. This study discusses on the internal control system of import purchases made at PT Kusumahadi Santosa. Import purchases made at PT Kusumahadi Santosa include purchases of raw cotton and the purchase of spareparts. Due to the purchase of imports made in large amounts or nominal, is greatly needed a sound internal control system. From the results, it can be concluded that internal control systems of import purchases made at PT Kusumahadi Santosa strong enough. This can be evidenced by the organizational structure that separates strictly the responsibility the existence of authorization system in each transaction, the use of forms printed serial numbered, and implementation of healthy practices. In addition, the purchase of the imported systems, there is still a weakness that can potentially cause recording errors and loss of company's properties. Internal control weaknesses identified is the existence of functions on the Warehousing Departement, which in addition to storage functions also perform the function of receiving the goods. From the identified weaknesses, the authors advise that the receiving function and the storage functions should be performed by different parts of the organizational structure to avoid any mistakes and the loss of company's properties. This advice is given on the basis that the receipt of goods made by companies occure every day for the local purchase receipt and acceptance of import purchases. Thus the separation of those functions from Warehousing Departement based on the acceptance of cost and the benefit consideration is likely to be performed. Keyword: the internal control system, import purchases, PT Kusumahadi Santosa.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Budianto Erwin
    Date Deposited: 15 Jul 2013 04:22
    Last Modified: 15 Jul 2013 04:22
    URI: https://eprints.uns.ac.id/id/eprint/4233

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