Analisis Pengaruh Sistem Pembelian Dan Pengeluaran Kas Terhadap Efektivitas Pengendalian Intern Pada Pt. Indofood Sukses Makmur Tbk.

Authors

  • Mikrat dan Sumarni

Abstract

Purchasing activities required to meet the needs of the company. In the purchase activity is related to the activities of cash expenditures, cash used to pay for goods that have been bought by the company to the vendor. Purchasing activities as well as cash disbursements shall be made good system ie accounting system purchases and cash disbursements. A good accounting system will provide a guarantee for the implementation of an adequate internal control system in order to achieve the company's goals. The purpose of this study is to investigate the implementation of purchase accounting system and cash expenditures applied to the PT. Indofood Sukses Makmur, Tbk as well as to determine whether the two systems can support the internal control system. The results of this research is the application of the system of purchases and cash disbursements in the PT. Indofood Sukses Makmur, Tbk has been quite good, but there are a few weaknesses in the internal control system. In the system of authorization and recording procedures invoice checking back was not done by the purchasing department. In a healthy practice in forms that have not been numbered print that checks, invoices from suppliers have not been saved by the due date, as well as basic document and supporting documents that have not been stamped "paid" after the expenditure is incurred.

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