Adella, Sarah (2021) Analisis Penerapan Sistem Akuntansi pada Pengadaan Alat-Alat Kesehatan di PT Multindo Makmur Mandiri Malang. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
An accounting system is a system that can generate information by collecting, recording, storing, processing and producing accounting data reports that can be used for users to make decisions, both internal and external users. PT Multiindo Makmur Mandiri that the accounting system for the procurement of medical equipment consists of two processes, namely those related to the purchase accounting system and the inventory accounting system. Data were obtained using interview and documentation methods. The data were analyzed using theory on the purchasing and inventory accounting system, namely according to procedures, functions, documents, and recording methods. Based on the results of the analysis that the company's purchasing accounting system has implemented it well, but there are some that are not in accordance with the existing theory in the purchasing accounting system, namely in functions related to the purchasing accounting system there has been no recording of the cost of inventory and there are several procedures that have not been implemented. applied. While the inventory accounting system has not been implemented properly because in the application of the accounting system the company does not implement the physical count method and does not use one of the inventory stock valuation methods. Keywords: Application, Accounting system, Procurement of medical devices
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | SARAH ADELLA |
| Date Deposited: | 13 Oct 2021 07:29 |
| Last Modified: | 13 Oct 2021 07:29 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8241 |
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