SENMEA
Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022

EVALUASI SISTEM AKUNTANSI PEMBELIAN PADA PT. JENGGOLO MAJU MAPAN DI KEDIRI

Briggita Agnesia (Universitas Nusantara PGRI Kediri)
Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)
Badrus Zaman (Universitas Nusantara PGRI Kediri)



Article Info

Publish Date
17 Sep 2022

Abstract

Jenggolo Maju Mapan is a manufacturing company, especially in bread commodities. The purpose of this final project is to find out and evaluate how the implementation of the purchasing accounting system at PT. Jenggolo Forward Established. In preparing this final project, the writer uses qualitative methods, with descriptive research techniques where more descriptions are made from the results of interviews, observations, and documentation. The data used are primary and secondary data. Based on the results of the final project which was examined by the author, PT. Jenggolo Maju Mapan has implemented procedures in the accounting system, the company has divided functions for internal control, division of functions such as warehouse functions, purchasing functions, receiving functions, and accounting functions. Accounting procedures can run well because of the supervision of the directors and managers so that healthy accounting practices grow. However, there were found obstacles that were found to hinder the effectiveness of purchasing performance. The purchasing department exceeded the payment limit because there was a slip of travel document, and the travel document was carried away by the supplier thereby hampering the payment process.

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Journal Info

Abbrev

senmea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...