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Journal : Academia Open

Raw material inventory control system for small companies L. Happy Amira; Yuanis Yuanis; Sarjono Sarjono
Academia Open Vol 1 No 1 (2019): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.235 KB) | DOI: 10.21070/acopen.1.2019.490

Abstract

For companies, the problem of managing raw material supplies is very important. This requires adequate management techniques. This means that all company operations are carried out in accordance with established plans and procedures and always lead to the goals to be achieved by Integration. Implementation of raw material management requires intensive inspection, so companies need to carry out internal audits. Internal audit inspection must be carried out objectively and independently in carrying out its duties. Problems that arise in this study (1) How is the application of internal audit raw material inventory management at UD company. Makmur Semanding? (2) Whether internal audit raw material inventory management can improve the efficiency and effectiveness of UD company operations. Makmur Semanding? The purpose of this study is (1) to describe how the implementation of internal audit management of raw materials at UD company. Prosperous Semanding. (2) To illustrate whether the internal audit of raw material inventory management can improve the efficiency and effectiveness of UD company operations. Prosperous Semanding. For the purposes of analysis and discussion, the authors use analysis techniques as flow chart analysis tools are used to determine the supply of raw materials to company management. Based on the provisions of Article 3 is the determination of the category value, then by calculating the score of raw material inventory management UD company sales revenue. Makmur Semanding is included in the sufficient category, because the total score is 91, this score is in the range of scores between 62-92.
Accountability Accounting as Achievement Measurement Tool for Profit Center Manager at UD. Meubel Mulya Jati Widang Tuban Novi Vizarifah; Louse Happy Amira Salatnaya; Syarifah Syarifah
Academia Open Vol 1 No 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.256 KB) | DOI: 10.21070/acopen.1.2019.492

Abstract

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.