Evaluasi Sistem Akuntansi Pembelian Bahan Baku Pada Perusahaan Mesin Naga Industri

Oleh :
Yeny Kristiyanti - F3310132 - Fak. Ekonomi dan Bisnis

The purpose of this research is to evaluate the raw material purchasing system and to find the strength and the weakness of this system. The step of this research is done by comparing between theory and practice in the company where the writer doing research. In theory, raw material purchasing system consists of several elements of the procedure, related functions, documents, records and reports. Raw material purchasing system in company machinery Naga Industri is good enough because the company already know and apply elements of raw material purchasing system that exist in theory. The result of the research are raw material purchasing system in this company has strengths and weaknesses. The strengths are separation functions, otoritation and employees who capably. Meanwhile, the weaknesses are doesn’t has flowchart, doesn’t has report the receipt of goods and the document used has not been numbered orderly. The conclusion of this research are raw material purchasing system in company machinery Naga Industri is good enough but this company need improvement in documents used so that no fraud in the purchase transaction. Based on the result of research, the researcher give some suggestion such as the company make flowchart, make report the receipt of goods, and the documents are numbered orderly.