Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi
DOI:
https://doi.org/10.37481/jmh.v4i1.717Abstract
Implementation of activities in every company of course has a system that contains the procedures in its implementation. The purchase accounting system is an example of a system in a business used by the company to buy the necessary goods in this case the activities that the Honeymoon Services Corporation does to meet its supply of goods also by implementing the purchase system. The implementation of such a system of course requires a proper control system. The data used is data in the form of credit purchase information supplies and secondary data in supporting documents. In analyzing the data obtained using qualitative methods. The results of the writing of this scientific paper show that in the implementation of the system of purchase of supplies credit, the system applied by the Honey Gununung Cooperation has been sufficiently sound and efficient optimally with the presence of documents and systematic recording. Only in internal control still requires special attention especially the organizational aspects that have not focused on the key elements of internal control related to the separation of the main function where there is a part that captures the tasks performed by the receiving part that is captured as the storage of goods, which means.
References
Ekawati, Y., & Harahap, A. P. (2021). Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas terhadap Sistem Pengendalian Internal pada PT.Traktor Nusantara. Jurnal Multidisiplin Madani, 1(1), 71–82.
Erick, E., Damayanti, I., Endah Kumalasari, R., & Jannah, A. (2022). Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang. Acman: Accounting and Management Journal, 2(1), 31–41. https://doi.org/10.55208/aj.v2i1.33
Kuntadi, C., Puspita, B. A., & Taufik, A. (2022). Faktor-Faktor Yang Memengaruhi Pencegahan Kecurangan: Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, Kesesuaian Kompensasi. Jurnal Ekonomi Manajemen Sistem Informasi, 3(5), 530–539. https://dinastirev.org/JEMSI/article/view/989
Monica Setiawan, E. (2021). Implikasi Perkembangan Teknologi Informasi Siklus Transaksi Bisnis Pada Keamanan Data Dan Sistem Pengendalian Internal Pada Perusahaan Dagang. Sosial Dan Pendidikan, 1(3), 25–37.
Mustofa, M. A., & Najibullah, N. (2021). Pengaruh Penerapan Teknologi dalam Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Kualitas Laporan Keuangan. Jurnal Neraca Peradaban, 1(2), 148–156. https://doi.org/10.55182/jnp.v1i2.38
Safitri, E., Amiruddin, Selong, A., Tenriwaru, & Basalamah, M. S. A. (2023). Pemahaman Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan. Center of Economic Students Journal, 6(1), 22–30. https://doi.org/10.56750/csej.v6i1.521
Siahaan, M., & Muhidin, A. T. (2020). Evaluasi Sistem Pengendalian Internal Persediaan Barang Jadi Pada PT. Denso Manufacturing Indonesia. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(4), 558–568. https://doi.org/10.31842/jurnalinobis.v3i4.159
Sinambela, E. A., & Arifin, S. (2021). Studi Tentang Kinerja Karyawan Ditinjau Dari Keberadaan Sistem Informasi Akuntansi Dan Pengendalian Internal. Realible Accounting Journal, 1(1), 58–70.
Situmorang, D. M., & Cahyani, A. (2023). Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Pada Pt Pelindo Regional 3 (PERSERO). SURPLUS: Jurnal Riset Mahasiswa Ekonomi Manajemen Dan Akuntansi, 3(2), 115–120.
Sopian, D., & Suwartika, W. (2019). Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 11(2), 40–53. https://doi.org/10.37151/jsma.v11i2.5
Thomas Averio, & Ricky, R. (2022). Pelatihan Pengendalian Internal dan Sistem Informasi Perusahaan Bagi Karyawan PT Sarwa Inspirasi Konstruksi. PaKMas: Jurnal Pengabdian Kepada Masyarakat, 2(2), 391–397.
Tyas, M. I., Sodik, M., & Anggarani, D. (2023). Analisis Sistem Informasi Akuntansi Penjualan Dan Pengendalian Internal Pada Pt. Jaya Makmur Abadi. JIRK Journal of Innovation Research and Knowledge, 3(2), 297–306.
