ABSTRAK CV. Bina karya is one of furniture companies that handles domestic and foreign sale. The Buying of material is one of primary activities of CV. Bina Karya, as the availability of the material greatly determines its production process, in order to provide material to CV. Bina Karya it is required a good material-buying system. Meanwhile, the system consist of procedure network, related parts, applied documents, accounting reports, flowchart, and internal controlling system in material-buying system itself. Based on the research, the writer found advantages and weakness inside the material-buying system of CV. Bina Karya. The existing weakness are; the emergency of multiple functions such as the reception and storage material is executed by a single storeroom and buying division, there is no bargaining procedure towards material-buying prices, and there is no also flowchart inside the material-buying system. A part from the weaknesses, the writer discover the advantages as well like the availability of function separation between buying function and accounting, authorization system on applied documents, and during material-buying transaction process, it has already involved some divisions in organizational structure of the company. The writer attemped to give suggestion to CV. Bina Karya such as; there should be a separation between storage and receiption function, it is necessary to make a better of bargaining process and flowchart in order to be easy to understand by relevant divisions within material-buying transaction.
