Irianto, Erica Tita Devi (2021) Analisis Sistem dan Prosedur Akuntansi Penerimaan dan Pengeluaran Beras Antar Daerah pada Perum Bulog Kantor Cabang Kediri GBB Banyakan. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Bulog is a public company owned by the state and is engaged in food logistics. In carrying out its business related to goods receipt and expenditure transactions, Perum Bulog of course already has and applies SOP rules that have been approved and approved by the authorized company as a reference or guideline in carrying out the duties and responsibilities of each section. With this SOP, the company's internal control which is part of the company's accounting system will be easier to monitor whether it has complied with and implemented the existing SOP or not as an effort to minimize errors. At Perum Bulog Kediri Branch Office, GBB Banyakan, data related to the transaction process of receiving and releasing goods is then analyzed using qualitative descriptive data. Based on the results of the analysis, in carrying out its operational activities, Perum Bulog Kediri Branch Office GBB Banyakan have carried out procedures related to the transaction process properly and coherently, as evidenced by the division of tasks between the operations and storage functions with the accounting function and accompanied by complete transaction documents with serial numbers printed and authorized by the competent authority. However, the division of tasks in the operating functions including the operational section and the procurement section (called the purchasing function) has not yet been confirmed and in periodic activities in the form of matching physical inventory records by the SPI team, there has been no sudden inspection (without notification) as an effort to create a work environment with healthy practice. Keywords : Receipt of goods, expenditure of goods, internal control
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | ERICA TITA DEVI IRIANTO |
| Date Deposited: | 22 Sep 2021 05:32 |
| Last Modified: | 22 Sep 2021 05:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8189 |
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