EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN BAHAN HABIS PAKAI PADA UTDC PMI KOTA SURAKARTA

WICAKSONO, ANGGIT BANU (2010) EVALUASI SISTEM PENGENDALIAN INTERN PEMBELIAN BAHAN HABIS PAKAI PADA UTDC PMI KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The Indonesian Red Cross Society or commonly called the Indonesian Red Cross (PMI) is a humanitarian organization in Indonesia. PMI conduct humanitarian activities, particularly in the field of blood transfusion and natural disaster relief. UTDC PMI city of Surakarta is located in the city of Surakarta and is the part that deals with units of blood transfusion. Problems to be discussed in this research is about the internal control system supplies consumables to the UTDC PMI Surakarta. This study aimed to know the implementation of accounting systems purchase consumables, and then evaluate the strengths and weaknesses of the internal control system purchase consumables. From the research that has been conducted, researchers found several weaknesses and strengths in the internal control system purchase UTDC PMI Surakarta. Found in excess among others: There is already a card debt and debt listing procedures, all documents printed serial numbered, buying process has involved several functions, documents authorized by competent authority, recording of accounting functions performed on the documents that have a complete authorization. Weaknesses found among others: do not make a note of change orders, function concurrently receiving and storing inventory, execution of purchases made by the logistics department, causing instability work ineffectiveness logistics department. In conclusion the researchers have done is UTDC PMI Surakarta already have a good organizational structure, the separation of duties and responsibilities clearly between the parts of the organization, consumables purchasing system run well, the separation of functions so that one function is run by one part of it although there is a concurrently in the receiving and storage functions, documents and accounting records used is sufficient, procedures that run was good enough although there are some that need to be improved and added. Based on the research that has been done, researchers gave some suggestions are: to establish the function of receiving the goods, making letter purchase order changes. Keywords: Purchase of Consumables. Systems and Procedures. Internal Control System.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 851 not found.
    Date Deposited: 18 Jul 2013 17:28
    Last Modified: 18 Jul 2013 17:28
    URI: https://eprints.uns.ac.id/id/eprint/6473

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