Analisis Sistem Akuntansi Pembelian Bahan Pembantu pada PT Central Sandang Jayatama Bandung

Mulyani Mulyani; Siti Titta Partini; Nurul Azizah; Wendy Muliadi

doi:10.61132/anggaran.v3i4.2084

Authors

Mulyani Mulyani Universitas Mandiri
Siti Titta Partini Universitas Mandiri
Nurul Azizah Universitas Mandiri
Wendy Muliadi Universitas Mandiri

DOI:

https://doi.org/10.61132/anggaran.v3i4.2084

Keywords:

Accounting Information System, Auxiliary Materials, Internal Control, Goods Purchasing, Purchasing Accounting System

Abstract

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

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