Evaluasi sistem pengendalian intern pembelian pada UD. Berdijaya Karanganyar

Oleh :
Faisal Dwi Pranowo - F3307150 - Fak. Ekonomi dan Bisnis

UD Berdijaya Karanganyar is a company engaged in trading business. One of the existing system to UD berdijaya Karanganyar is purchasing accounting system. Purchase at UD Berdijaya Karanganyar is the main activity. Therefore, it required the purchase of a good accounting system. To support the creation of good accounting systems, internal control system is required that well too. The purpose of this research is to obtain a clearer picture and to know the advantages and disadvantages of accounting systems based on the purchase of internal control systems purchases in UD Karanganyar Berdijaya. Based on the results of the evaluation, purchase accounting system at UD Berdijaya Karanganyar generally adequate. This is evidenced by the serial number printed on the documents used and authorized by the competent authorities, the accounting records have been backed by supporting documents and source documents, and procedures used are adequate. But still there are weakness in the absence of a concurrently functions and special authorization forms and procedures for making requests of goods. Of the weaknesses that have been found, the author suggests that separated the functions so it could avoid any misuse of responsibility. The author also suggested to make a special authorization in the form and the pick-request procedure.