Evaluasi sistem akuntansi pembelian kredit dan persediaan pada PT. Nila Kencana

Andrianna, Ifa (2018) Evaluasi sistem akuntansi pembelian kredit dan persediaan pada PT. Nila Kencana. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

PT.Nila Kencana is a trading company engaged in the supplier of molasses. This study aims to do evaluation on purchasing and inventory accounting system and giving contribution to the company, which needs to be maintained or repaired and improved. In this research, used qualitative method, the data collecting is being done by doing direct observation, interview with directors and employees of related sections and literature study. Based on the results of the research on accounting system of purchasing and inventory that is running in the company, it’s been found some things that need to be improved, it is the dual duty on the cash expenditure as part of the recording, the warehouse part which also acts as the reception and did not make a warehouse card, does not yet have some important internal support such as purchase request documents, purchase orders as a comparable data from external documents such as warrant for payment and delivery order from external parties to assist decision makers, lack of supervision and lack of authorization from higher officials on the purchasing and inventory system. Based on the evaluation that has been done, the company is advised to separate the functions according to their respective duties in writing, designing and using documents such as purchase request documents, purchase orders, warehouse cards and reports of receipts every month in order to improve the efficient accounting system of purchases and inventories in the company. Keywords: Evaluation, Accounting System, Purchase and Inventory

Item Type: Thesis (Other)
Uncontrolled Keywords: Evaluation, Accounting System, Purchase and Inventory
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 03 Apr 2018 04:15
Last Modified: 03 Apr 2018 04:15
URI: http://erepository.uwks.ac.id/id/eprint/855

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