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ANALISIS PENGENDALIAN INTERN ATAS SISTEM INFORMASI AKUNTANSI PEMBELIAN PADA PENYEDIAAN KEBUTUHAN BARANG DI HOTEL SOMERSET SURABAYA DAN SERVICED RESIDENCE
Descriptive method is a research approach which is done by using written or spoken data is used in
this qualitative research. The data collection technique is carried out by performing observation,
interview, and documentation. Purchasing accounting system on the company has high risk level on
its responsibility report. The lack of control on purchasing accounting system will impact on the
corporate cash. An adequate internal control is required to make the company able to create efficient
and effective performance to the company’s purchasing transaction. The result of evaluation shows
that the hotel purchasing accounting information system is adequate, it can be seen that there is no
dual function between purchasing and recording department, document archiving is carried out
properly, having competent employees and authorization is performed by authorized party. There is
printed serial number on purchasing documents. However, there are several things to be noticed such
as: punctuality in reporting purchased goods that have been received in order to prevent delivery
errors.
Keywords: Accounting Information System, Purchasing, Internal Control
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