Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 3 No. 2 (2014): Jurnal Mahasiswa Akuntansi

ANALISIS SISTEM PENGENDALIAN INTERN ATAS SISTEM PENGADAAN BARANG PADA PT DAYA TANI KALBAR

B51108101, AYONG SURYANTO (Unknown)



Article Info

Publish Date
26 Jun 2014

Abstract

Awilability o:f goods in the campdny's operationt cln nat be sepdr.ated fron the roleofthe procurenent depd itlant. Titneb) s1lppl!- of good.r which could ldLnLh the conpan!.toperations so that corporate objectii?s \rill be achiewtl. Bfi an rhe othet hand thi,pfocnrcnent process dlsa needt to be Lontrolled i] such d tr.af to tNoid the storage of rhepfocurement $'stent hLls bee]l rrnningjbr thit. ls to the pv?ose jh:rn about lhe rcsearch is tofnd out . 'hdt operatinti slien interns that h6.,'e been smooth and efedireness ol theprocufenenl departnenl. Method ttsed js a documentary, study nethod fith the abJect ofresearch at PT Daya Tani Kalhar, the ,luthor wed;four dnalytical tool that andlysili lhesttuclule ol lhe oryanization, fowchat,intemol control q estbnnaire, and coulpliance tast.O.f the analysi.t conducted b! the authors, it can [:e concluded thut therc are still xomedrattbat:ks encountaret{ rotging -fron organizdtianal .\trtlcture llat still hdppens tl1tolresponsihilit, [ess skr.Ltge Junction o\)ersees the oydiklbitiry tt goads. delitery of goods attisk, Lntil the hiring ofenplayee.t, e.Veciall] in the procuretlrcnt ({epa nent tas asserleLl asPoorlyKelword : ProcurcmenL Slstefi,Intem, Goolt

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Journal Info

Abbrev

ejafe

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Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...