ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENGADAAN BAHAN BAKU DALAM MENUNJANG EFEKTIVITAS OPERASIONAL PADA KOPERASI SERBA USAHA BROSEM AGRO INDUSTRI BATU

YUNITA MARTA KUMALASARI

Abstract


This study was cases study at Koperasi Serba Usaha Brosem Agro Industri Batu entitled ? INTERNAL CONTROLLING SYSTEM ANALYSIS TO RAW MATERIAL AVAILABILITY AT SERBA USAHA BROSEM AGRO INDUSTRI BATU CO-OPERATION?. Target of this reseacrh is for knowing importance how internal controlling system of raw material inventory at Koperasi Serba Usaha Brosem Agro Industri Batu. Analyze used that is Analysis company organization chart to applying of authority what overflows and responsibility as according to its duty each in order not to happened insinceritys/ manipulation in company, Authorization systems analysis and record-keeping procedure, seen do in the company have been made by system arranging the division of authority for authorization to the executing of every transaction, healthy Practice analysis in running function and duty every organizational unit, and also employees capability analyze for recruitmen new employees. In this study analysis, after collected operation data of intern controlling system on purchasing raw material, then would be analyzed and compared to intern controlling system theory. Latter to assess whether company had already conducted well and right intern controlling. Result of from this analysis is that Problems by Serba Usaha Brosem Agro Industri Batu Co-Operation of System Internal Control to raw material not yet too complex, because including medium scale effort form, become procedure system levying of raw material and existing System internal control have adequate enough. However, if waiting Serba Usaha Brosem Agro Industri Co-Operation progressively expand and become form of effort larger ones again, writer suggest that Serba Usaha Brosem Agro Industri Batu Co-Operation more paying attention again procedure and system levying of raw material and also equip needed to documents every transaction.

 

Keyword : Analisis Sistem Pengendalian Intern

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/340/jiptummpp-gdl-s1-2009-yunitamart-16965-PENDAHUL-N.pdf


Keywords


Analisis Sistem Pengendalian Intern