EVALUATION OF INTERNAL CONTROL ACCOUNTING PURCHASE OF RAW MATERIALS TO MINIMIZE LOSS AND DAMAGE OF RAW MATERIALS IN PT GRIFONE MILRIA INDONESIA

Abstract

The purpose of this study was to determine and evaluate the internal control of the accounting system for raw material purchases in order to minimize loss and damage to PT Grifone Milria Indonesia. The data analysis technique used in this study is to use a qualitative descriptive analysis method by analyzing data from PT Grifone Milria Indonesia which includes internal control over the raw material purchasing system and analyzing the implementation of internal control on the raw material purchasing system by comparing the data obtained by the theory. existing and evaluate whether it is in accordance with the implementation in the field. Based on the results of the survey in the company, it was found that the biggest problem was that there were still many parts that held concurrent positions and the use of the warehouse irregularly could result in damage and loss of raw materials. Control activities need a separate task between receiving raw materials and purchasing raw materials. The final results of this study are taken from the documentation of the proposed accounting information system to provide a procedure of separating the responsibilities of each section.