EVALUASI SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. ISKANDAR INDAH PRINTING TEXTILE SURAKARTA

Harja, Fakris (2010) EVALUASI SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. ISKANDAR INDAH PRINTING TEXTILE SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT. Iskandar Indah Printing Textile is a company engaged in textiles and garments. To support and develop the company's main activities PT. Iskandar Indah Printing Textile designing some systems such as raw material inventory systems, sales systems, purchasing systems and others. In running their raw materials, the company should give special attention because it is one source of continuity of the company to run its business operations. In evaluating the procurement system and raw material of PT. Iskandar Indah Printing Textile, author researched with observed and compared between the existing theories with a system that has been used in that company. According to the author of the procurement system and the expenditure of raw materials used by the company it is good enough where there are elements of the accounting system of raw material purchases and expenditures of the company include, the existence of a clear separation of functions, the existing authorization of documents, the letter of the purchase order, use the document duplex. Nevertheless, there is still some weakness among others, the warehouse is still doing a concurrently function, the warehouse did not have evidence of receiving the report documents, there is no document to any refund of goods from production to warehouse parts Remembering there are still has any weakness that the author discovered during the conduct of research at PT. Iskandar Indah Printing Textile, the author recommends that companies should separate the functions of receiving and storage functions, the warehouse should add one sheet document of receipt of goods to archived reports, should be made to the evidence warehouse returns (returns of production) so that the production of archive documents have proof of return goods warehouse.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Vera Suryaningsih
    Date Deposited: 25 Jul 2013 17:00
    Last Modified: 25 Jul 2013 17:00
    URI: https://eprints.uns.ac.id/id/eprint/9231

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