Abstract:
This study aims to determine the accounting information system for the purchase of raw materials at PT. Pillars of Eternal Spirit and to find out the application of the accounting information system for the purchase of raw materials at PT. Pillars of Eternal Spirit in improving the internal control system. Manufacturing companies in carrying out their business activities certainly need goods. To get these goods, the company must get them from other parties by means of transactions called purchases. Purchase transactions are the main thing for companies to carry out their production activities. There are several risks that are generally faced by companies in purchasing raw materials, therefore to minimize these risks the company must have an accounting information system for purchasing raw materials that is structured and well coordinated. The type of research used is in the form of qualitative research. Sources of data from this study is primary data that is obtained through interviews, observation and documentation. Data collection methods were carried out through interviews and documentation, and to assess the validity of the data the researchers used the data triangulation method with sources. The results showed that the accounting system for the purchase of raw materials at PT. The Pillars of the Eternal Spirit are good enough and fit the theory. This can be seen from the purchasing procedures, functions, accounting records and network procedures as well as the internal control system at PT. Pillars of Eternal Spirit. However, there is still a weakness, namely that there are still concurrent positions in the warehouse section, namely concurrently serving as the receiving department, it certainly can facilitate fraud / fraud in the company.
|