Evaluasi Sistem Akuntansi Pembelian Bahan Baku Wifi Rumah Masyarakat Pada Perusahaan Rudiflash PT. Akses Data Internusa
Abstract
This research is motivated by the importance of a raw materials purchasing accounting system as a key component in supporting the smooth operation of a company. Inaccurate procedures or weaknesses in the system can lead to recording errors, cash flow delays, and even the potential for fraud. The purpose of this study was to evaluate the raw materials purchasing accounting system at PT. Akses Data Internusa, focusing on procedures, supporting documentation, and the effectiveness of implemented internal controls. The method used was a descriptive qualitative approach, a case study approach through direct observation, interviews, and analysis of company documents related to the raw materials purchasing process. The data obtained were then analyzed by comparing field practices with accounting theory and internal control principles. The results indicate that the company's raw materials purchasing accounting system is operating quite well, as evidenced by the existence of formal procedures, complete supporting documentation, and a clear segregation of duties. However, weaknesses were still identified, including delays in recording receivables, limited frequency of cash deposits, and the lack of standard operating procedures for remote purchasing. In conclusion, the existing system is generally adequate, but improvements are needed, particularly in terms of recording consistency and the development of standard operating procedures (SOPs). The results of this study are important because they can be a reference for companies in increasing the effectiveness of accounting systems, as well as providing a basis for further research related to digital-based system integration.
Copyright (c) 2025 Firda Kusuma Wardani, Nur Aini Anisa, Lis Setyowati (Author)
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