Evaluasi Penerapan Sistem Informasi Akuntansi pada Persediaan di PT Wijaya Karya Beton Tbk. Pabrik Produk Beton Boyolali

Widayanti, Hasnah and , Fauzan, SE, M.Si, Ak (2018) Evaluasi Penerapan Sistem Informasi Akuntansi pada Persediaan di PT Wijaya Karya Beton Tbk. Pabrik Produk Beton Boyolali. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to find out how the application of Accounting Information Systems to inventory at PT Wijaya Karya Beton Tbk. Boyolali PPB and whether the Accounting Information System applied at PT Wijaya Karya Beton Tbk. Boyolali PPB is in accordance with the theory. The object in this study is PT Wijaya Karya Beton Tbk. is one of the subsidiaries of PT Wijaya Karya Tbk. (Persero) specializing in precast concrete industry. PT Wijaya Karya Beton Tbk. divided into two parts, namely Sales Area (WP) and Concrete Product Factory (PPB). WP is in charge of selling products and PPB is tasked with producing concrete products so that in the PPB recording of inventory is very important both the supply of raw materials and finished goods inventory. One branch of PPB is located on Jl. Raya Boyolali-Solo Km 4.5 Mojosongo Boyolali. The analytical method used is the method of analysis with a type of qualitative research. Data collection techniques are carried out by observation, interviews and documentation. The results of the study indicate that the Accounting Information System in inventory at PT Wijaya Karya Beton Tbk. Boyolali PPB has been going well. On the comparison of Accounting Information Systems in inventory with the theory shows that the functions / parts related to raw material inventories, network procedures on the supply of raw materials, documents used in the inventory of raw materials and finished goods, and accounting records used in inventory of raw materials and goods so it is in accordance with the theory. But on the function / part related to the inventory of finished goods and the network procedures for finished goods inventory not in accordance with the theory. This is because the PPB does not make sales.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Sistem Informasi Akuntansi, Persediaan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HASNAH WIDAYANTI
Date Deposited:	14 Feb 2019 08:12
Last Modified:	14 Feb 2019 08:12
URI:	http://eprints.ums.ac.id/id/eprint/71319

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