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All Journal Jurnal Akuntansi dan Pajak International Journal of Public Budgeting, Accounting and Finance Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Pengabdian Kepada Masyarakat Patikala Akuntansi'45 Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Economics and Management Research Jurnal Mutiara Ilmu Akuntansi Jurnal Nusantara Berbakti Jurnal Pelayanan Hubungan Masyarakat Jurnal Penelitian Pendidikan Indonesia Perwira Journal of Economics and Business (PJEB) Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Accounting Progress Economic Development Progress Jurnal Akuntansi Pajak dan Manajemen Jurnal Pengabdian Masyarakat Indonesia
Rika Surianto Zalukhu
Sekolah Tinggi Ilmu Ekonomi Bina Karya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Analisis Sistem Pengendalian Internal Pembelian Bahan Baku Pada PT. Inalum Rapat Piter Sony Hutauruk; Daniel Collyn; Rika Surianto Zalukhu
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.311

Abstract

This study aims to analyze the implementation of the internal control system for raw material purchasing at PT Indonesia Asahan Aluminium (INALUM). Internal control in the raw material purchasing process plays an important role in maintaining the effectiveness of company operations, minimizing the risk of errors and fraud, and ensuring the continuity of the production process. This study employed a qualitative approach with a descriptive method. Research data were obtained through observation, interviews, and documentation. Interviews were conducted with parties directly involved in the raw material procurement process, namely the Material Management Section and the Procurement Section. In addition, this study utilized supporting documents such as Standard Operating Procedures (SOP), business process documents, and company reports. The results indicate that the internal control system for raw material purchasing at PT INALUM has been implemented properly and systematically. The raw material procurement process is carried out through several stages, including the preparation of Purchase Requisition (PR), tender process, technical and business evaluation, negotiation, issuance of Purchase Order (PO), contract preparation, goods receipt, and payment. The company has also implemented segregation of duties, authorization systems, access restrictions, and the use of SAP and Ipro systems to support inventory control and raw material procurement processes. Furthermore, the company applies a risk mitigation strategy through Ad Hoc transactions to address raw material supply constraints under certain conditions. Based on the evaluation results, the internal control system for raw material purchasing at PT INALUM is in accordance with internal control principles and is capable of supporting the effectiveness and efficiency of the company’s raw material procurement process.
Rentannya UMKM Menghadapi Pandemi Covid-19 dan Kaitannya dengan Kualitas Sumber Daya Manusia Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk
Economic Development Progress Vol. 5 No. 1 (2026): Economic Development Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v5i1.318

Abstract

The Covid-19 pandemic has dealt a hard blow to various economic sectors in Indonesia, including MSMEs. The results of the Katadata Insight Center survey, as many as 56.8 percent of MSMEs are in bad condition, while MSMEs are in good condition only 14.1 percent. MSMEs that experienced the negative impact of the pandemic reached 82.9 percent, only 5.9 percent experienced a positive impact. The vulnerability of MSMEs in facing the Covid-19 pandemic is mainly due to the lack of ability of MSME actors to master technology and formulate business strategies. As a result, the utilization of technology by SMEs is very low. This condition is evidence that the quality of human resources for SMEs in Indonesia is still low. There are still many MSMEs that have not maximized the e-commerce platform as a medium to market their products. This is motivated by the low awareness of MSME actors about the importance of technology, and also the low ability of human resources in mastering technology. In fact, MSMEs during a pandemic can survive and grow when they have human resources who master digital technology. The study analyzed human resource problems in MSMEs during the Covid-19 pandemic in terms of the previous literature. In this study, activities for collecting, managing and analyzing data taken from related written literature will be carried out so that the description of human resource problems in MSMEs during the Covid-19 pandemic is known clearly.
Co-Authors Andini, Nadya Syakira Anita Purba Arseto, Dedy Dwi Astika, Lili Aulia Saragih, Vivi Prilia Ayu Zurlaini Damanik Ayu Zurlaini Damanik Ayu Zurlaini Damanik Bayu Arif Prabudi Bobby Hartanto Cai Cen, Cia Cici Puspaningrum Cici Puspaningrum Collyn, Daniel Damanik, Sri Winda Hardiyanti Daniel Collyn Daniel Collyn Daniel Collyn Fitrianingsih, Fitrianingsih Harbain Harbain Hutabarat, Metyria Imelda Hutauruk, Rapat Piter Sony Isnaini Harahap JAYANTI, SUCI ETRI Kumala Vera Dewi Kumala Vera Dewi Lili Astika LUMBAN GAOL, MANATAP BERLIANA Murbanto Sinaga Murbanto Sinaga Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Sagala, Yomeini Margaret Sarwoto Sarwoto SARWOTO SARWOTO Sinurat, Yenni Mariani Sitompul, Pretty Naomi Sony, Rapat Piter Sri Murni Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti S Suwadi Suwadi Suwadi Suwadi Suwadi Suwadi Syafrizal, Rodi Yenni Mariani Sinurat Yenni Mariani Sinurat Yenni Mariani Sinurat Yomeini M. Sagala Yomeini Margaret Sagala Yomeini Margareth Sagala Yomeini Margareth Sagala