THE IMPLEMENTATION OF ACCOUNTING SYSTEM ON RAW MATERIALS IN ORDER TO SUPPORT THE INTERNAL CONTROL (Case study at Tiara Handicraft Surabaya)
ABSTRACT: These research
objectives are to: identify the key success in business operations of the
company, to describe the implementation of accounting system on raw materials
in order to support the internal control that has been applied
by Tiara Handicraft,
although there are
shortcomings such as
the dual function
in a several department, recording every
transaction into the accounting records made after payment and process order. Tiara
Handicraft Company is the Small and Medium Enterprises (SMEs) which is have a
high demand in their product. By applying a good system, the company can
conduct supervision, control, and activity plan which is associated with raw
materials supply. Tiara Handicraft Company must apply the implementation of raw
materials accounting system
well and adequately.
Therefore it can
be suggested to
improve their record-keeping procedures,
and improving organizational systems
in order to
improve the internal
control in the company.
Keywords: Accounting system of
raw materials, internal control, purchasing raw material, system and procedure,
accounting system
Author: Ade Liana Fajrin
Journal Code: jpadministrasinegaragg160004
