Sistem Akuntansi Pengeluaran Persediaan Pada PT. Garam (Persero) Pegaraman di Kabupaten Sumenep

Hade, Fillail Ridhotillah (2018) Sistem Akuntansi Pengeluaran Persediaan Pada PT. Garam (Persero) Pegaraman di Kabupaten Sumenep. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

This research was conducted at PT. Garam (Persero) which is a company manufacturing or produce and selling salt. Inventory of salt which is divided into 4 categories namely premium (clean white with no dirt), PS (clean white under premium quality), P (white with dirt), and M (white with more dirt). The purpose of this study is to determine whether the application of system expenditure inventory at PT. Garam (Persero) has been running in accordance with existing theories. The type of data used into two namely as follows: 1. Primary data, namely by direct interviews with employees of PT. Garam (Persero). 2. Secondary Data, namely in the form of documents and books related to inventory by collecting data obtained from PT. Garan (Persero). From the data obtained has been analyzed, from the analysis of the absence of production director in reviewing actual performance compared with raw material inventory budget with real evidence in the warehouse. Based on the observations it can be concluded that the application of sales accounting system at PT. Garam (Persero) has been in accordance with existing theories. Keywords: Accounting Systems, Inventory, PT. Garam (Persero)

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 21 Jan 2019 05:33
Last Modified: 10 Jun 2019 03:47
URI: http://eprints.perbanas.ac.id/id/eprint/4091

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