ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP

Florencia Irena, Toto Warsoko Pikir, Ronny Irawan

Abstract


Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.

Save to Mendeley


Keywords


Internal Control; Accounting Information System; Procedure of Purchase

Full Text:

PDF

References


Arens, A.A., Beasley, M.S., Elder, R.J., dan Jusuf, A.A., 2012, Jasa Audit dan Assurance Terjemahan oleh Desti Fitriani, Jakarta: Salemba Empat.

Diana, Anastasia dan Setiawati, Lilis, 2011, Sistem Informasi Akuntansi Perancangan, Proses, dan Penerapan, Yogyakarta: Andi.

Hall, J. A., 2009, Accounting Information Systems Sistem Informasi AkuntansiTerjemahan oleh Dewi Fitriasari dan Deny Arnos Kwary, 2004, Edisi Empat, Jakarta: Salemba Empat.

Mulyadi, 2001, Sistem Akuntansi, Cetakan Ketiga, Jakarta: Salemba Empat.

Mulyadi, 2013, Sistem Akuntansi, Cetakan Kelima, Jakarta: Salemba Empat.

Raharjo, Budi, 2011, Belajar Otodidak Membuat Database Menggunakan MySQL, Bandung: Informatika Bandung.

Septema, M. A., 2012, Perancangan Sistem Informasi Akuntansi Atas Siklus Pengeluaran Pada Hotel Mutiara di Boyolali, (http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=w eb&cd=1&ved=0CCYQFjAA&url=http%3A%2F%2Fpapers.gu nadarma.ac.id%2Findex.php%2Fmmsi%2Farticle%2Fdownload %2F14843%2F14109&ei=9NLOUbmpBorqrAfir4GoAQ&usg= AFQjCNHpbb6KB8jNUk2Iu1AvR4ZDbKgjwQ&bvm=bv.4857 2450,d.bmk , diunduh 8 Juni 2013).

Sugiyono, 2012, Metode Penelitian Kuantitatif Kualitatif dan R&D, Bandung: Alfabeta.

Wijaya, C. K., 2013, Analisis Sistem Informasi Akuntansi Dalam Prosedur Pembelian Untuk Meningkatkan Pengendalian Internal (Studi Praktik Kerja Pada Hotel Bintang Empat), Skripsi, Surabaya: Program Sarjana UKWM Surabaya.




DOI: https://doi.org/10.33508/jako.v6i2.2568