Analisis Sistem Pengendalian Internal pada Prosedur Pembelian/Pengadaan Barang dan Pengeluaran Kas pada Perusahaan Konstruksi PT XYZ
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Institusion
STIE Indonesia Banking School
Author
Vita, Kinanti Surya
Subject
HF5601 Accounting
Datestamp
2020-11-06 08:22:34
Abstract :
This Study is intended to observe and examine the expenditure cycle that applied in PT. XYZ, a company engaged in construction service. This study also analyzed to assess and identify potential weaknesses of purchase / procurement of goods and cash disbursement procedures, and the internal controls related with it. In addition it provides recommendations based on the theory of vulnerabilities found. This study uses qualitative methods of analysis, where the methods used in analyzing the implementation of internal control systems in the process of purchase / procurement of goods and cash disbursement on PT. XYZ particularly on Palm Oil Mill Project. The result of this study is that there are still some weaknesses in the process of purchase / procurement of goods and cash disbursement by business expenditure. This happens because some procedures are inconsistent with theories that have been raised. Keyword : internal control system, purchase/procurement of goods and cash disbursement procedures, construction service company.
This Study is intended to observe and examine the expenditure cycle that applied in PT. XYZ, a company engaged in construction service. This study also analyzed to assess and identify potential weaknesses of purchase / procurement of goods and cash disbursement procedures, and the internal controls related with it. In addition it provides recommendations based on the theory of vulnerabilities found. This study uses qualitative methods of analysis, where the methods used in analyzing the implementation of internal control systems in the process of purchase / procurement of goods and cash disbursement on PT. XYZ particularly on Palm Oil Mill Project. The result of this study is that there are still some weaknesses in the process of purchase / procurement of goods and cash disbursement by business expenditure. This happens because some procedures are inconsistent with theories that have been raised. Keyword : internal control system, purchase/procurement of goods and cash disbursement procedures, construction service company.
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