evaluasi sistem akutansi pembelian bahan baku pada perusahaan batik Fendy Klaten

Oleh :
Setyo nugroho - F3306180 - Fak. Ekonomi dan Bisnis

Company Fendy Batik is one of the batik companies located in Gopaten, Kalikotes, Klaten. This company is one manufacturer who specialized in batik industries so that production process to process raw materials into finished goods in the form of batik. The raw material is one of the most important factor in the production process, because the raw material as a determinant of the quality of a product. In terms of raw material needs, companies often make the purchase of raw materials. With the purchase of raw materials, the company needs the system. System associated with the procurement of raw materials is the accounting system of purchase of raw materials. This accounting system consists of related functions, documents and accounting records are used, which form a network system of procedures, internal control systems and flow charts. Object of this research is to determine the strengths and weaknesses and to evaluate the accounting system of purchase of raw materials used by the company Batik Fendy Klaten. From the evaluation results can be concluded that the accounting system implemented Batik Fendy companies have quite good and is supported by a system of internal control. Some of the benefits associated with the function includes more than one, documents and accounting records which is sufficient to support the purchase, some of which form a network system has been implemented procedures. Some weaknesses include the presence of warehouse functions and function perangkapan production function. The absence of letters and letters sent to the purchase price of the supplier. The absence of flow chart of the purchasing process of raw materials. From the results obtained weaknesses, the author gives some suggestions for further consideration by the company. Must be a separation between the functions of the warehouse and production functions. Purchases and sales letter a letter sent to the supplier price. Companies must make the purchase process