ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN BARANG DAGANG DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL (Studi Kasus : Pt. Dayup Indo)

APRIWANDA, NOVA (2018) ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN BARANG DAGANG DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL (Studi Kasus : Pt. Dayup Indo). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT This study aims to analyze and evaluate the accounting information systems purchase and inventory of merchandise in an effort to increase the effectiveness of internal control applied to one of the manufacturing companies in Indonesia, namely PT. Dayup Indo. Data collection techniques are, field research and literature study. Data analysis methodology used is, qualitative descriptive method. The results showed that, accounting information systems purchase and inventory of merchandise at PT. Dayup Indo, has not fully supported the effectiveness of internal control. There are some disadvantages in purchasing and inventory management activities which can make internal control is not effective. The disadvantages are: there is no separation of duties and authority between the purchasing and inventory, purchasing and inventory management activities still use semi-manual system which some activity already using a computer and some are not. It would be better if PT. Dayup Indo uses a computerized system in the execution of activities of purchasing and managing merchandise inventory so that internal control becomes more effective. Keywords: Purchasing Accounting Information System, Accounting Information System of Merchandise Inventory, Effectiveness of Internal Control ABSTRAK Penelitian ini bertujuan untuk menganalisa dan mengevaluasi sistem informasi akuntansi pembelian dan persediaan barang dagang dalam upaya meningkatkat efektivitas pengendalian internal yang diterapkan pada salah satu perusahaan manufaktur di Indonesia yaitu PT. Dayup Indo. Teknik pengumpulan data ini adalah penelitian lapangan (field research) dan studi kepustakaan (library research). Metodologi analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukan bahwa sistem informasi akuntansi pembelian dan persediaan barang dagang di PT. Dayup Indo ini belum sepenuhnya mendukung efektivitas pengendalian internal . Terdapat beberapa kelemahan dalam aktivitas pembelian dan pengelolaan persediaan yang dapat menyebabkan pengendalian internal tidak berjalan dengan efektif. Kelemahan tersebut diantaranya : tidak terdapat pemisahan tugas dan wewenang antara bagian pembelian dan persediaan, dan aktivitas pembelian dan pengelolaan persediaan masih menggunakan sistem semi manual dimana sebagian sudah menggunakan perangkat computer dan sebagian lagi tidak. Akan lebih baik jika PT. Dayup Indo menggunakan sistem komputerisasi dalam pelaksanaan kegiatan pembelian dan pengelolaan persediaan barang dagang sehingga pengendalian internal dapat berjalan lebih efektif. Kata kunci : Sistem Informasi Akuntansi Pembelian, Sistem Informasi Akuntansi Persediaan Barang Dagang, Efektivitas Pengendalian Internal

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 008
NIM/NIDN Creators: 43216110093
Uncontrolled Keywords: Sistem Informasi Akuntansi Pembelian, Sistem Informasi Akuntansi Persediaan Barang Dagang, Efektivitas Pengendalian Internal
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.23 Acquisition Through Purchase/Akuisisi Melalui Pembelian
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Jul 2018 02:03
Last Modified: 07 Dec 2021 13:44
URI: http://repository.mercubuana.ac.id/id/eprint/43805

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