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PENERAPAN SISTEM AKUNTANSI PERSEDIAAN DALAM UPAYA MENINGKATKAN EFEKTIFITAS PADA PT. KAYAH JAYA TANJUNG SURABAYA

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Supply is the important assets and it is an asset which is owned by the company for resale. Supply has an important meaning in a company since it influences the production level. In order to ensure the supplies management in accordance with the company accounting policies, a system which is able to ensure the achievement of the company objectives is required. One of the systems is the raw materials supplies accounting system. The problems which are discussed in this research are to find out whether the raw materials supplies accounting system and procedure at PT Kayan Jaya Tanjung Surabaya is already effective. the result of this research indicates that the raw materials supplies accounting system at PT Kayan Jaya Tanjung Surabaya is quite effective, this can be seen from the selection of supplies recording method by using the method in accordance with general policies such perpetual method, cost determination or supplies basic price by using FIFO, the procedure which forms the raw materials supplies accounting system is consisted of raw materials purchasing procedure, goods receiving procedure, purchasing return procedure, demand and expending procedure, physical calculating procedure, as well as the internal control which is included in the raw materials supplies system.
Keywords: System and Procedure, Raw Materials Supplies, and Internal Control.

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Judul Seri

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No. Panggil

AMA-132097

Penerbit

: ., 2013

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Bahasa

Indonesia

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AMA-132097

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