Jurnal Akuntansi Keuangan dan Bisnis
Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis

Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015

Tineke Wehartaty Wehartaty (Universitas Katolik Widya Mandala Surabaya,)
Jesica Handoko (a:1:{s:5:"en_US"
s:42:"Universitas Katolik Widya Mandala Surabaya"
})

Ceicilia Bintang Hari Yudhanti (Universitas Katolik Widya Mandala Surabaya,)
Bernadetta Diana Nugraheni (Universitas Katolik Widya Mandala Surabaya)



Article Info

Publish Date
31 May 2023

Abstract

The research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company's purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas' compliance and be useful in preparation for obtaining ISO 9001: 2015 certification.

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Journal Info

Abbrev

jakb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics ...