Evaluasi Sistem Informasi Akuntansi Pembelian Barang Dagang Pada UD.SYAM JAYA

jannah, ainun lailatul (2020) Evaluasi Sistem Informasi Akuntansi Pembelian Barang Dagang Pada UD.SYAM JAYA. Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

ABSTRAK UD. Syam Jaya yang merupakan salah satu perusahaan yang bergerak dalam bidang usaha industri berupa kerupuk mentah. Yang menyediakan berbagai jenis kerupuk untuk memenuhi kebutuhan masyarakat. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi pembelian di UD. Syam Jaya dan untuk mengetahui sistem informasi akuntansi pembelian yang diterapkan apakah sudah sesuai dengan teori. Sistem pembelian barang dagang terdiri dari empat prosedur dan lima fungsi yang terkait. Empat prosedur terdiri dari order pembelian, penerimaan barang, pencatatan utang, pembayaran utang dan pengeluaran kas. Dan terdapat beberapa dokumen yang dibuat dalam sistem tersebut. Prosedur sistem akuntansi pembelian barang yang digunakan pada UD.Syam Jaya diantaranya prosedur order pembelian, prosedur penerimaan barang dan prosedur pencatatan utang. Dan prosedur yang tidak digunakan yaitu prosedur permintaan pembelian, prosedur penawaran harga,prosedur distribusi pembelian. Prosedur pembelian barang yang digunakan di UD.Syam Jaya menyesuaikan kebutuhan. Kesimpulan dari sistem pembelian barang dagang pada UD.Syaam Jaya adalah perlu pemisahan tanggungjawab antara fungsi gudang dan fungsi pembelian, sebaiknya toko UD.Syam Jaya dan gudang dipisah guna untuk memisahkan fungsi gudang sehingga mampu bertanggungjawab semaksimal mungkin dan juga sebagai penguat pengendalian internal sehingga dokumen atas otorisasi masing-masing fungsi akan berguna. Kata kunci : sistem akuntansi, sistem pembelian barang dagang ABSTRACT UD. Syam Jaya, which is one of the companies engaged in industrial business in the form of raw crackers. Which provides various types of crackers to meet the needs of the community. The purpose of this study was to determine the application of purchasing accounting information systems at UD. Syam Jaya and to find out the purchase accounting information system that is applied whether it is in accordance with the theory. The merchandise purchasing system consists of four procedures and five related functions. The four procedures consist of purchase orders, receipt of goods, recording of debts, payment of debts and cash disbursements. And there are several documents created in the system. The accounting procedures for the purchase of goods used at UD. Syam Jaya include purchase order procedures, procedures for receiving goods and recording procedures for debts. And the procedures that are not used are the purchase request procedure, price quote procedure, purchase distribution procedure. The procedure for purchasing goods used at UD. Syam Jaya adjusts to the needs. The conclusion of the merchandise purchasing system at UD. Sham Jaya is that it is necessary to separate the responsibilities between the warehouse function and the purchasing function, UD. Sham Jaya stores and warehouses should be separated in order to separate the warehouse functions so that they are able to be responsible as much as possible and also as an internal control amplifier so that documents on authorization of each function will be useful. Keywords: accounting system, merchandise purchasing system

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	sistem akuntansi, sistem pembelian barang dagang
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Ainun Lailatul Jannah
Date Deposited:	30 Apr 2020 04:53
Last Modified:	30 Apr 2020 05:01
URI:	http://repository.unmuhjember.ac.id/id/eprint/4173

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