Nurseha, Kgs. Muhammad (2015) ANALISIS SISTEM PENGENDALIAN INTERN ATAS SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU TUNAI PADA PT SUMATERA PRIMA FIBREBOARD INDRALAYA. Other thesis, Politeknik Negeri Sriwijaya.
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THE ANALYSIS OF INTERNAL CONTROL SYSTEM TO THE PURCHASE OF SYSTEM ACCOUNTING RAW MATERIAL AT PT SUMATERA PRIMA FIBREBOARD INDRALAYA. Kgs. Muhammad Nurseha, 2015 (xi +47 pages) Email : kgs.m.nurseha@gmail.com This final report is made to fulfill a prerequisite for completing studies at the Polytechnic of Accounting Department of Palembang. This final report entitled "Internal Control System Analysis on Raw Material Purchase Cash at PT. Sumatera Prima Fibreboard Indralaya. " Company located ogan ilir regency 28 kilometers away from south of Palembang “ is a manufacturing company that manages the raw material of rubber into semi-finished goods for export out of the country. Author data obtained by interviews, and observation. Based on data obtained from analysis of the authors during the conduct of research, the authors found no weaknesses in the implementation of the system of internal control over corporate cash purchase of raw materials, namely: The existence of a concurrently performed task by warehouse functions to perform two functions are functions of receiving and function storage, the authorization system is not working well. To overcome these weaknesses in the authors provide suggestions that may be useful for the company, which should be separation of functions between the receiving and storage section with adding new employees or a geminate competent one function with other functions that can not lead to cheating or manipulation of data for the company. In the company's authorization system should perform authorization document based on the functions and responsibilities of the authorities, so that the reliability of accounting data can be guaranteed.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Internal Control Systems, System Cash Purchasing Raw Materials, Receiving Function, Storage Function. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 02 Mar 2016 02:30 |
| Last Modified: | 02 Mar 2016 02:30 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2720 |
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