EVALUASI SISTEM PEMBELIAN BAHAN BAKU PADA CV. HASAN PRATAMA
Oleh :
Ryan Rosalin Annisa
CV. Hasan Pratama is a manufacture company which operating in printing sector. In the production, this company has to buy raw materials, and in this purchasing, it needs a sophisticated system or procedure, for not to occur any mistakes or fraudulent which unfavorable to the company. This research is taking “Evaluation of Raw Material Purchasing System in CV. Hasan Pratama. The objective is to evaluate the raw material purchasing system. The author holds a research on raw material purchasing system in CV. Hasan Pratama. From this research, the author obtains the results that there is some advantageous and disadvantageous. The advantageous are: The purchasing system has been conducted by the supply, warehouse and accounting division. The task division is in accordance with the capability of each division. The purchasing function is apart from accounting system. The account used is also has been quite sufficient. While the disadvantageous are: The existing task doubling between the storage, acceptance, commodity restitution division, are only based on trust, the non-existence of quality control division in which examining raw matrial on the acceptance from the supplyer, the document used has not been numbered orderly, there is no flow chart which functioned as general description about the raw material purchasing system. In the final stage of this research, the author tries to provide suggestions which possibly can be a benefit for the company to make a better purchasing system. The author provides the suggestion that it would be better if there is a separation on the function between material storage and acceptance in warehouse division; it would be better of the documents are numbered orderly, so that minimalizing the number or date writing on the document; it would be better if new matrials accepted is closely examined to meet the company requirements; it would be better if the company makes a flow charts of raw material purchasing system for the procedure being held can be more understandable.

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