Soehono, Felicia Suzyana (2016) Analisis Sistem Akuntansi Pembelian Peralatan Pada PT Anugerah Makmur Sejahtera di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
With the development of the company, the activities and problems that companies face increasingly complex. Problems regarding the company's accounting system makes it more difficult for party leaders to supervise or coordinate directly. This research was conducted at PT. Anugerah Makmur Sejahtera engaged in a service company. This study aims to determine the procedures, functions, and accounting system of the purchase transactions is lacking credit or cash on PT. Anugerah Makmur Sejahtera. The method used is desriptif qualitative data analysis is based on the theories about pengolaahan documents in the accounting system on the purchase. Based on the research results obtained in PT. Anugerah Makmur Sejahtera known accounting systems on ships appliance purchases on credit in each unit was effective, although still found weaknesses-weaknesses that exist in PT. Anugerah Makmur Sejahtera, such as: the Company is not there any operating system procedures written for sure, in carrying out purchasing system there are functions that they belong among the consignee to the function of storage of goods, the procedures in the procurement system was not their document request letter purchases of goods to the purchasing function in writing and document the Purchase Order (PO) and Goods Receipt Reports (GRR) is still not complete when adjusted with the existing theory. After seeing the results and discussion of this study concluded that the implementation of the accounting system equipment purchase in PT Anugerah Makmur Sejahtera inadequate.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | analysis, purchase accounting system. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Christina | ||||||||
| Date Deposited: | 06 Jul 2020 10:48 | ||||||||
| Last Modified: | 06 Jul 2020 10:48 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/370 |
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