Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Int 2

Akurat Jurnal Ilmiah Akuntansi Nomor 06 Tahun ke-2 September-Desember 2011 Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Intern Aktivitas Pembelian Bahan Baku Guna Mencapai Penyerahan Bahan Baku yang Tepat Waktu (Studi Kasus pada Perusahaan X Bandung) Tan Kwang En Dosen Program Magister Akuntansi Universitas Kristen Maranatha Francisca Adelyna Suryandi Mahasiswa Jurusan Akuntansi Universitas Kristen Maranatha ABSTRACT In a company, the get is a cleave which is very all big(p), because the activity of acquire is very important and witness the next activity, which is called as the activity of yield. If the activity of purchase is disturbed, it lead disrupt the activity of production. In the implementation of the purchase, there bequeath be an opportunity to make a deception. whatever deceptions, in general, will be harm the company. To prevent these things compulsion to be a control. Purchase bill constitution holds an important type in any company, esp ecially for companies that have a unspecific scope and involve more people in it. method of accountancy randomness agreement, especially the purchase of the system mustiness be able to give rise up-to-date reading about the goods, price, quality, suppliers must also be able to create an comely intragroup control to secure the purchase.

Accounting information system which is adequate can be a cats-paw for management to admit accurate information, quickly, and can also be trusted, especially on the activities of purchase of unsanded materials in the company. In addition, the purchase of the accounting syste m which is adequate can alimentation the ef! fectiveness of inner(a) control the purchase of raw materials. With the purchase of the accounting system will support an adequate internal control, so that activities of purchase can be restrained effectively and preservation of raw materials on time in accordance with production schedule. In accordance with the description above, the author do the enquiry on the internal control of the purchase...If you want to get a just essay, order it on our website: BestEssayCheap.com

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