ANALISIS SISTEM DAN PROSEDUR PEMBELIAN DAN PENGELUARAN KAS PADA BAHAN BAKU(Studi Kasus Pada Perusahaan Indah Cemerlang Malang)

PUTRISARI, RACHMA (2008) ANALISIS SISTEM DAN PROSEDUR PEMBELIAN DAN PENGELUARAN KAS PADA BAHAN BAKU(Studi Kasus Pada Perusahaan Indah Cemerlang Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This Research represent case study at Indah Cemerlang Company with Title " Systems Analysis and Purchasing Procedure and Expenditure of Cash at Raw material". Target of this Research is to know applying of purchasing procedure and system and expenditure of cash at raw material in Indah Cemerlang Company and to know what is applying of purchasing procedure and system and expenditure of cash at raw material in Indah Cemerlang Company have effective or not yet in order to execution of good internal control. In this research, writer use type descriptive research qualitative that is research depicting about events related to purchasing procedure and system and expenditure of cash at raw material. Analysis used to know what is applying of purchasing procedure and system and expenditure of cash at raw material in Indah Cemerlang Company have effective or not yet in order to good internal control is organization chart, authority system and bookkeeping procedure, healthy practice, and also employees which is its quality as according to its responsibility Result of research indicate that applying of purchasing procedure and system and expenditure of cash at raw material in Indah Cemerlang Company in order to internal control which either through entirety not yet is effective. At organization chart, existence of geminating of duty at part of production which double duty as part of acceptance, part of purchasing, and depository shares. At authority system and bookkeeping procedure, existence of geminating of function part of production conducting purchase request procedure and acceptance which ought to be conducted by purchasing function and warehouse function. At healthy practice, serial number inexistence printed by used form and and also less wholy used form like order letter, receiving report, warehouse card, and supply card. At employees matching with its responsibility, in course of employees selection still major relationship and location of employees which disagree with its ability. Pursuant to conclusion above, hence writer suggest that to improve internal control to operational activity specially at purchasing procedure and system and expenditure of cash at raw material in order not to digress from regulation which have been specified, the conducting of dissociation expressly at purchasing function, acceptance, and is depository, more is improving of healthy practice, and also improve the quality of employees.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 May 2012 07:15
Last Modified: 30 May 2012 07:15
URI: http://eprints.umm.ac.id/id/eprint/6200

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