SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERN TERHADAP PERSEDIAAN BAHAN BAKU (Studi Kasus Pada PT. Geomed Indonesia)
Abstract
This study was conducted in PT. Geomed Indonesia. The purpose of this study are : (1) To find out the method of recording raw material inventory system at PT. Geomed Indonesia, (2) To find out the procedures that make up the raw material inventory system at PT. Geomed Indonesia, (3) To find out the elements of internal control contained in the accounting system for raw material inventories at PT. Geomed Indonesia, (4) To find out whether the internal control accounting information system for raw material inventories is effective enough for the company. The method of research analysis used is desccriptive qualitative method, with research data sources using primary data and secondary data obtained through interview techniques, observation and literature review. The basoc of the informant principle in this study is 3 people.
From the results of study indicate that the internal control accounting information system carried out is quite good because there already is a task separator, manual and computerized recording and supervision of the leadership. However, it is necessary to add the Receiving function within the company to ensure that internal control accounting information system is carried out properly.
Keyword : Accounting System, Inventory, Raw Materials
Full Text:
PDFReferences
Akbar, Fachrizal Yusha dan Muhammad Saifi. (2018). Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Upaya Mendukung Pengendalian Intern Studi Kasus Pada PT. Semen Bosowa Banyuwangi.Jurnal Administrasi Bisnis, Vol. 63, No. 1, 34-40.
Anwar, Nurul Fitah dan Herman Karamoy. (2014). Analisis Penerapan Metode Pencatatan dan Penilaian Terhadapn Persediaan Barang Menurut PSAK No. 14 Pada PT. Tirta Investama DC Manado .Jurnal Emba, Vol. 2, No. 2, 1296-1305.
Azhar, S. (2008). Sistem Informasi Akuntansi. Jakarta: Gramedia.
Barchelino, Rivaldo. (2016). Analisis Penerapan PSAK No. 14 Terhadap Metode Pencatatan dan Penilaian Persediaan Barang Dagangan Pada PT. Surya Wenang Indah Manado.Jurnal EMBA, Vol. 4, No. 1, 837-846.
Baridwan, Z. (2005). Intermediet Accounting. Yogyakarta: Graha Ilmu.
Febriyanti, Dya Risca. Dwiatmanto., & Dewi Farah Azizah. (2017). Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Meningkatkan Pengendalian Intern Studi Kasus Pada CV. Cool Clean Malang. Jurnal Administrasi Bisnis, Vol. 44, No. 1, 40-46.
Fitrianingsih, Marisa. Nyimas Artina., & Oloan Siagian. (2017). Analisis Sistem Informasi Akuntansi Atas Pengendalian Intern Persediaan Pada PT. Fajar Lestari. Jurusan Akuntansi. STIE MDP. Palembang.
Hidayat, Divo Vito. Moch. Dzulkirom., & Devi Farah Azizah. (2015). Analisis Sistem Akuntansi Persediaan Bahan Baku Kertas Dalam Upaya Peningkatan Pengendalian Intern Studi Pada PT. Peruri Wira Timur Surabaya. Jurnal Administrasi Bisnis, Vol. 26, No. 1, 1-6.
Jange, Beno. (2018). Evalusi Sistem Pengendalian Intern Persediaan Barang Dagangan Pada PT. Senang Jaya Mitra Suksses Pekanbaru.Jurnal Ilmu Komputer dan Bisnis, Vol. 9, No. 1, 1832-1863.
Khomarudin, Ari. (2018). Analisis Sistem Informasi Akuntansi Pengendalian Intern Terhadap Persediaan Bahan Baku PT. Profilindah Kharisma. Vol. 1, No. 2, 89-97.
Miles, B., & Michael, H. (1992). Analisis Data Kualitatif Buku Sumber Tentang Metode-metode Baru. Jakarta: UIP.
Mulyadi. (2008). Sistem Akuntansi, Edisis Ketiga, Cetakan Keempat. Jakarta: Salemba Empat.
Mulyadi. (2016). Sistem Akuntansi, Edisi Keempat, Cetakan Ketiga. Jakarta: Salemba Empat.
Mustofa, Achmad Jawaahirul. Tri Lestari., & Siti Rosyafah. (2015). Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Kelancaran Proses Produksi Study Kasus Pada UD. Bintang Terang Surabaya. ISSN, 2460-7762.
Rudianto. (2009). Pengantar Akuntansi. Jakarta: Erlangga.
Stice, S. (2009). Akuntansi Intermediate, Edisi Keenam Belas, Bukul. Jakarta: Salemba Empat.
Winarni, Sri. (2013). Analisis Pengendalian Intern Atas Persediaan Sparepart Pada PT. Astra International Tbk Honda Cabang Muara Enim. ISSN, 1979-0759.
Yosefa, Sinta Tanti. (2016). Penerapan Metode Pencatatan Dan Penilaian Persediaan Menurut PSAK No.14 Pada PT. Nippon Indosari Corporindo Tbk .Jurnal FinAcc, Vol. 1, No. 8, 1479-1490.
DOI: http://dx.doi.org/10.26623/slsi.v19i3.4000
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
View My Stats SOLUSI is an scientific magazine is a collection of quality scientific journals from various social science disciplines including economics, accounting, management and business, Universitas Semarang (Central Java, Indonesia). It is licensed under a Creative Commons Attribution 4.0 International License.
