Toko Buku Gramedia is a retail company. Therefore inventory is one of the important things for smoothness of the company, so to support that is required a good system in procurement system of merchandise.
This research is purposeful to analyze and to evaluate how the implementation of the procurement system of merchandise on credit by Toko buku Gramedia Surakarta. in this research found some weaknesses and strengths of merchandise procurement system on credit by Toko buku Gramedia Surakarta. The methods used in the preparation of this study are interview with related parties, library research and search data to the Gramedia’s office Surakarta. Evaluation of merchandise procurement system on credit that is conducted by Toko buku Gramedia Surakarta comprise the separation of functional responsibilities, flow of documents are used, procurement procedures of merchandise on credit.
The results of the research showed that the company has implemented adequate internal control procedures in procurement system of merchandise on credit. That looked on the separation of the functions that have been adequately, clear authorization procedures, the good document disrtibution and merchandise procurement procedure has done well. Although the procurement system of merchandise on credit that carried by Toko buku Gramedia Surakarta and the internal control is good, but still there is a weakness. That looked on there not blind copy, this is a weakness because the company just rely on existing documents, such as invoice and purchase order which have some risks, and the other weakness is the magnitude of risk of loss from merchandise procurement on credit.
Based on the results of these research, it can be concluded that Toko buku Gramedia Surakarta has attempted to implement control procedures on procurement system of merchandise on credit with healthy and adequate. But the author still tries to suggest improvements to the weakness in this system. Among others, the use of blind copy form. Blind copy can be useful for the company, especially when the goods are received to be recorded in order to minimize.