Evaluasi sistem dan prosedur pembelian bahan baku studi kasus di percetakan surya offset Jebres Surakarta
Nurita - F.3306163 - Fak. Ekonomi dan Bisnis
Title of this final project is “Evaluation of Raw Material Purchasing Procedure and System Case Study in Printing Office Of Surya Offset Jebres Surakarta”. Problems core which taken in this final project research is did the system and procedure purchasing of raw material in printing office Surya Offset have according to accounting system standard.
Target writing of this final project is to evaluate accuracy of raw material purchasing procedure and system in printing office of Surya Offset. The first step which have been done by writer was comparing raw material purchasing procedure and system according to company with accountancy standard.
From observation and research in there, can taken conclusion that raw material purchasing procedure and system of printing office of Surya Offset still modestly and not yet according to accountancy standard. There was a system purchasing of raw material which still has double responsibility in certain part, for example administration and finance part.
According to the result of observation and research, the writer give some recommendations that is first, part of purchasing of raw material should be dissociated with administration and accountancy part in order not to happened deviation or abuse. Second, the company should made purchasing order letter document and offer of price as a transaction evidence purchasing of goods. If there is a mistake, goods can be returned or retur so that company doesn’t loss. Third, in proffering of purchase request of goods should be gave serial number printed to prevent abuse a document and negligence in record-keeping of transaction. Fourth, make diagram flow and use procedure of purchasing of raw material that matching with accounting system standard.
Keyword: Accounting system