Karunia, Santoso Caleb (2018) Analisis Pengendalian Intern pada Sistem Pembelian Bahan Baku (Studi pada PT. Nathania Furniture Singosari, Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Dalam perkembangan dunia bisnis yang semakin ketat menuntut perusahaan yang terlibat didalamnya untuk memiliki nilai lebih. Perusahaan dalam membuat produkyang berkualitas bergantung dari bahan bakunya, sehingga diperlukan sistem pembelian yang baik. Pengedalian intern yang baik diterapkan agar mengurangi potensi kecurangan yang bisa terjadi didalam proses pembelian bahan baku yang dilaksanakan oleh perusahaan. PT. Nathania Furniture sudah memiliki sistem pembelian bahan baku, tetapi sistem pembelian bahan baku yang dilaksanakan masih memiliki kendala yaitu kedatangan barang bahan baku yang tidak sesuai dengan jadwal yang diminta oleh fungsi gudang. Penelitian ini bertujuan untuk mengetahui dan mengevaluasi penerapan pengendalian intern pada sistem pembelian bahan baku di PT. Nathania Furniture sudah memenuhi aspek pengendalian intern yang memadai. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan menggunakan teknik wawancara kepada bagian-bagian yang terkait, dokumentasi, dan observasi pada sistem pembelian PT. Nathania Furniture serta menganalisis dokumen-dokumen terkait. Bedasarkan hasil penelitian menunjukkan bahwa pelaksanaan pengendalian intern pada sistem pembelian di PT. Nathania Furniture masih memiliki kelemahan. Pada pelaksanaan pembelian masih bersifat sentralisasi yaitu keputusan pembelian masih bergantung oleh keputusan pimpinan. Pengendalian intern pada sistem akuntasi pembelian dalam penerapan struktur organisasi dan pembagian tugas pada PT. Nathania Furniture masih memiliki kelemahan dilihat dari masih belum adanya bagian khusus yang menangani penerimaan barang sehingga fungsi penerimaan dilaksanakan oleh bagian pembelian. . Dalam proses prosedur pembelian pimpinan memiliki otorisasi khusus untuk menentukan keputusan pembelian. Dalam pelaksanaan sistem dan prosedur pembelian bahan baku sebaiknya menghilangkan otorisasi khusus keputusan pembelian dari pimpinan agar proses pembelian dapat lebih efisien dan meringankan tugas direksi. Pemisahan fungsi penerimaan dari bagian pembelian tetap harus dilakukan perusahaan untuk mendukung pengendalian intern agar dalam pelaksanaan pembelian bahan baku bisa lebih efisien dan efektif.
English Abstract
In the development of an increasingly tight business world requires companies to involve in it and have more value. Companies in making quality products depend on their raw materials, , so a good purchasing system is needed. Good internal control is applied to reduce the potential for fraud that can occur in the process of purchasing raw materials carried out by the company. PT. Nathania Furniture already has a system for purchasing raw materials, but the raw material purchasing system that is implemented still has problems, namely the arrival of raw materials that are not in accordance with the schedule requested by the warehouse function This study aims to determine and evaluate the application of internal controls in the raw material purchasing system at PT. Nathania Furniture has fulfilled adequate internal control aspects. The research method used is descriptive research method using interview techniques to related parts, documentation, and observation on the purchasing system of PT. Nathania Furniture and analyze related documents. Based on the results of the research indicate that the implementation of internal control in the purchasing system at PT. Nathania Furniture is still not good enough. The implementation of the purchase is still centralized, the purchase decision is still dependent on the director’s decision. Internal control in the purchase accounting system in the implementation of the organizational structure and division of tasks at PT. Nathania Furniture is still not good seen from the absence of a special section that handles the receipt of goods so that the receipt function is carried out by the purchasing department. Application of internal control in the raw material purchasing system at PT. Nathania Furniture still has weaknesses, namely there is no separation of revenue functions from the purchasing department. In the process of purchasing procedures the leader has special authorization to determine the purchasing decision. In implementing the system and procedures for purchasing raw materials, it is expected to eliminate the special authorization of purchasing decisions from the leadership so that the purchasing process can be more efficient and lighten the duties of directors. Separation of the receipt function from the part of the fixed purchase must be done by the company to support internal control so that the implementation of raw material purchases can be more efficient and effective.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/1146/051901186 |
| Uncontrolled Keywords: | Pengendalian intern, sistem pembelian, bahan baku internal control, purchasing system,raw material |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.7 Management of materials > 658.78 Internal control of material and physical distribution |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 16 Oct 2019 06:42 |
| Last Modified: | 18 Oct 2021 03:50 |
| URI: | http://repository.ub.ac.id/id/eprint/165549 |
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