Evaluasi Sistem Pengendalian Intern Terhadap Pembelian Bahan Baku Kapas Pada Pt Kusumahadi Santosa

Oleh :
Anindita Yoga Utomo - F3308020 - Fak. Ekonomi dan Bisnis

The purpose of the research is to know internal control system to the purchase of raw material cotton in PT Kusumahadi Santosa and be evaluating. The step of this research is done by depicting internal control system on PT Kusumahadi Santosa, then writer evaluate pursuant to existing theory. The result of the research has been found by some excess and weakness of internal control system of purchasing of raw material cotton at PT Kusumahadi Santosa. Excess owned is there are function dissociation between operational function, depository function, and record-keeping function, document used by to have authorization and have serial number to printed, accountancy note used also have complete like daily report of acceptance or outflow of good. Weakness found among other things is warehouse share do the double function, those is as operational function (accepted) and depository function. The conclusion of this research are internal control system of purchasing of raw material cotton at PT Kusumahadi Santosa as a whole have good, but found some weakness that is at warehouse shares do the double function as operational function (accepted) and depository function. Based on the weakness founded, researcher gives some recommendation that is need for separation of functions in the warehouse.