Evaluasi sistem akuntansi pembelian bahan pembantu pada PT. Kusumaputra Santoso

Oleh :
Ananto Prabowo - F3304144 - Fak. Ekonomi dan Bisnis

ABSTRAK PT. Kusumaputra Santosa is peripatetic company in the field of spinning of yarn that is processing cotton raw material to become yarn. This company has Capital Investment status In Country (PMDN) which Limited liability company law barium (PT). This research aim to system evaluation of purchasing accounting of indirect material at PT. Kusumaputra Santosa. Evaluation to purchasing accounting system of indirect material becomes to very useful because in purchasing activity of indirect material hardly has risk to incidence variations which can harm company. Directly purchasing activity of indirect material at PT. Kusumaputra Santosa assessed very possible for the happening of variation is at consignment of goods activity. Because purchasing of indirect material often happened either in gross and also small. Particularly receiving activity of indirect material done by part of warehouse which ought to more responsible in the field of storage. Result of evaluation indicates that PT. Kusumaputra Santosa has not applied indirect material purchasing procedure operational standard carefully, this thing proven by existence of weakness, that is has not existence of segregate of selfexplanatory function, can be seen from receiving activity of indirect material done by part of warehouse which ought to more responsible in consignment of goods. But is beside the weakness there are some inter alia excesses, usage of document and note of accounting applied have been enough adequate since have already there are authorization from the side of in charge. Based on the research, hence writer recommends to PT. Kusumaputra Santosa to do some steps that is the importance of segregate function of between function of receivings and function of warehouse as function of storage and, disposal function of making of goods receipt, and document of goods receipt. Enough with function of making of receiving report by part doing receiving with new receiving report format, this thing meant for efficiency and purchasing activity effectiveness of indirect material at PT. Kusumaputra Santosa.