This study aims to determine how the Accounting System for Purchasing Raw Materials at PT. Graha Makmur Cipta Pratama, knowing how the suitability between the Accounting System for Purchasing Raw Materials in the company using this type of descriptive research with a qualitative approach. The results showed that the implementation of the Accounting System for Purchasing Raw Materials of PT. Graha Makmur Cipta Pratama has been established and implemented well. However, it still has a weakness, namely that there is still a dual function. Companies need to improve the system they have been running so far by separating functions according to their duties and responsibilities
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