Evaluasi sistem pengendalian intern pembelian kredit bahan baku PT. Batik Danar Hadi Solo

Oleh :
Soffi Anbiya Febriani - F3310120 - Fak. Ekonomi dan Bisnis

The purpose o fthis study was to evaluate the internal control system of purchase of raw materials that have been done by PT . Batik Danar Hadi Solo and compared with the standard operating system. Also to know the strengths and weaknesses in the implementation of raw material purchases on PT . Batik Danar HadiSolo. The step of this research is done by comparing between theory and literature research and field research. Writer do observation in the company and make some interview with the employee that concerned with purchases accounting system in PT. Batik Danar Hadi Solo. Internal control systems of credit purchases of raw materials is quite good, elements related functions, recording and authorization procedures, practices and healthy employees are good. But here also find weaknesses, namely the absence of audit surprised the company, not the letter of the purchase order document and the letter of acceptance of goods, in the production of goods purchase orders to ask memo not only with the letter of the purchase request