Sistem Pencatatan Akuntansi Di CV. Zaroha Kabupaten Kepulauan Meranti
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Institusion
Politeknik Negeri Bengkalis
Author
Nabil, Muhammad
Subject
562 Akuntansi
Datestamp
2021-09-29 08:56:14
Abstract :
The purpose of this study was to find out (1) the procedure for purchasing raw materials, (2) the process of producing coffee, (3) the procedure for selling coffee, (4) the recording system for buying and selling coffee, (5) the constraints in purchasing raw materials and selling them at CV. Zaroha, Meranti Islands Regency. The type of data used in this research is descriptive qualitative data. The results of this study indicate that (1) the procedure for purchasing raw materials is quite good, (2) the coffee production process (3) the procedure for selling coffee is quite good, (4) the recording system carried out by CV. Zaroha, Meranti Islands Regency uses a perpetual recording system where the company records ground coffee and ground coffee every time a transaction occurs as evidence or an illustration for the next year whether there is an increase or decrease in raw materials. (5) constraints in the purchase of raw materials and sales made by CV. Zaroha, Meranti Islands Regency is a land area that is lacking and often runs out of stock of raw materials in warehouses. While the obstacles in selling coffee are the location is less strategic and the price is expensive so that the sale of coffee is not sold well.
The purpose of this study was to find out (1) the procedure for purchasing raw materials, (2) the process of producing coffee, (3) the procedure for selling coffee, (4) the recording system for buying and selling coffee, (5) the constraints in purchasing raw materials and selling them at CV. Zaroha, Meranti Islands Regency. The type of data used in this research is descriptive qualitative data. The results of this study indicate that (1) the procedure for purchasing raw materials is quite good, (2) the coffee production process (3) the procedure for selling coffee is quite good, (4) the recording system carried out by CV. Zaroha, Meranti Islands Regency uses a perpetual recording system where the company records ground coffee and ground coffee every time a transaction occurs as evidence or an illustration for the next year whether there is an increase or decrease in raw materials. (5) constraints in the purchase of raw materials and sales made by CV. Zaroha, Meranti Islands Regency is a land area that is lacking and often runs out of stock of raw materials in warehouses. While the obstacles in selling coffee are the location is less strategic and the price is expensive so that the sale of coffee is not sold well.
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