EVALUASI SISTEM AKUNTANSIPEMBELIAN BAHAN BAKU PADA PERUSAHAAN TENUN ”KAPAS PUTIH” KLATEN

Imaningsih, Rina agustina (2009) EVALUASI SISTEM AKUNTANSIPEMBELIAN BAHAN BAKU PADA PERUSAHAAN TENUN ”KAPAS PUTIH” KLATEN. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The KAPAS PUTIH weaving company is one of companies in Klaten operating in garment industry with finished blanket product. In manufacturing company, the raw material purchase is one of basic components supporting the production process’ success. The good raw material purchase should pass through the good raw material purchase system to avoid the employees’ fraud and negligence. The objective of research is to find out and to understand the accounting system of raw material purchase in the Klaten KAPAS PUTIH weaving factory constituting the garment company. To meet its needs for the raw material in the production process, the company frequently conducts the transaction of raw material purchase. The good raw material procurement can be done in the presence of a good raw material purchase system consisting of the involved divisions, document, and record used as the existing internal control system. The problem that will be answered by the writer in this research is how the accounting system of raw material purchase applied in the KAPAS PUTIH weaving company is. In line with such problem, the research is descriptive in nature using the method of collecting data encompassing observation, interview, and literary study. The result of analysis shows that within the accounting system of raw material purchase in the KAPAS PUTIH weaving company some weaknesses are found like the dual functions of reception and purchase and document incompleteness to support the raw material purchase transaction. From such evidences, it can be concluded that the accounting system of raw material purchase applied in the KAPAS PUTIH weaving company has been effective, efficient and reliable despite some weaknesses leading to the potential fraud in the purchase transaction. To cope with it, the writer gives recommendation that can be the material of consideration to improve the effectiveness of system exiting.The recommendations include the separation function between the reception and company should complete the documents to prove the transaction occurrence

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Devi Nurlita Sari
    Date Deposited: 22 Jul 2013 04:49
    Last Modified: 22 Jul 2013 04:49
    URI: https://eprints.uns.ac.id/id/eprint/7684

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