EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU

Authors

  • Mei - Wulandari
  • Djoko - Kristianto

Abstract

Abstract

The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is a form of survey, the research carried out by studying and reviewing the situation or problem in a research object. In this study, the authors take an object of research at PT. Batik Danar Hadi of Surakarta. The type of data being used is qualitative data and quantitative data. Sources of data using primary data and secondary data. Data collection techniques used interviews, questionnaires, and documentation. Data analysis techniques with a qualitative descriptive analysis technique to compare theory with practice. The results of this study indicate that the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta. Systems and procedures for the purchase of raw materials applied by PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy.

Keywords: Internal Control Systems, Procedures, Accounting Information Systems

Downloads

Published

2013-05-16

Issue

Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.