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All Journal Jurnal Ekonomi Bisnis Indonesia
Diana Surya Ningsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PEMBAYARAN BAHAN BAKU SECARA TUNAI DAN KREDIT GUNA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT CONEX INTI MAKMUR Diana Surya Ningsih; Muhammad Ichwan Hamzah
Jurnal Ekonomi Bisnis Indonesia Vol. 16 No. 2 (2021): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

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Abstract

PT Conex Inti Makmur is a company engaged in furniture manufacturing. The company in producing requires several raw materials, namely: plywood, processed wood, and plastic seeds. The purpose of this study is to analyze Accounting Information Systems for Raw Materials Purchases to Improve the Effectiveness of Internal Control. The research method used is qualitative with questionnaire collection, interviews, observation and literature. Data analysts use coso with components, assessment control environments, control activities, information and communication and monitoring. The results of the study showed that there was a buildup of raw materials due to lack of monitoring, no reminder of debts due, resulting in late payment of debt due. It is expected that the company develops an accounting information system and is more effective in managing the stock of raw materials.
Co-Authors Muhammad Ichwan Hamzah