SISTEM PENGENDALIAN INTERNAL, SISTEM PEMBELIAN DAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN PT SARANA MEDIA CEMERLANG MAGETAN

Abstract

PT Sarana Media Cemerlang Magetan needs an internal control system for the goods purchasing system and goods inventory accounting information system in order to maintain goods inventory for the project to be carried out. This research aims to determine and analyze the effectiveness of the internal control system, purchasing system and inventory accounting information system implemented by PT Sarana Media Cemerlang Magetan. This research uses a qualitative approach with a case study type of research. Data collection uses observation, interviews and documentation. The data analysis technique in this research uses the Miles and Huberman model of qualitative data analysis. The results of the research prove that when purchasing goods for inventory at PT Sarana Media Cemerlang Magetan, the internal control function is in the form of separating the functions of recording, receiving and implementation. The purchasing function has been separated according to capacity and function. The purchasing function is carried out by the logistics department, the recording function is carried out by the accounting department and the payment function is carried out by the finance department. The inventory accounting information is formed from a network of procedures depicted in flowcharts whose implementation is in accordance with the underlying theory and adapted to the circumstances and conditions in the company. The documents used have been input directly into the computer. The internal control system in the system for purchasing goods for inventory at PT Sarana Media Cemerlang Magetan is running effectively.

Keywords:  Internal Control System, Purchasing System, Inventory Accounting Information System