ANALISA SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL

Abstract

This study aims to determine the process of accounting information systems for purchasing raw materials and cash disbursements on internal control at Cetroo Coffee. The object of this study is Cetroo Coffee which is a subsidiary of PT Sandi Foorage Fimatama and is a company engaged in the food and beverage industry. This research will be conducted in 2022 using a qualitative methodology. Meanwhile, the data used are secondary data and primary data carrying out documentation and observations obtained directly by researchers from PT Sandi Foorage Fimatama. Data analysis techniques were carried out in this study by explaining and describing in the form of sentences. The results of the research conducted show that the accounting information system for purchasing raw materials and disbursing cash for internal control has not gone well as a whole, because in practice the company's operational activities still have deficiencies such as the absence of goods receiving division and the cash and accounting division in the operational manager