EVALUASI SISTEM PENGENDALIAN INTERNAL BAHAN BAKU PRODUKSI PADA UD. XYZ DI SIDOARJO

Darno Darno, Anita Anita, Jaya Adi Gama Tengtarto, Kuswana Rama, Camelia Dewi R

Abstract


The era of globalization, the industrial world is increasingly developing, there are many companies engaged in the industry that manage various kinds of products, there will be more competitive competition. The development of the company is increasing rapidly, with the level of use and need for raw materials that are relatively large and increasing consumer demand. Raw material inventory control system for its role is needed in companies with existing theories. The author intends to analyze "Evaluation Of The Internal Control System For Raw Material For The Smoothness Of The Production Prosess (Case Study at UD. XYZ di Sidoarjo)". The purpose of this study is to find out how the internal control system for raw material inventory can be used to facilitate all production processes or processing of raw materials at UD. Light Plastic Sidoarjo. The data analysis technique used and carried out is a qualitative descriptive technique, which is to compare the collected data on a theoretical basis as a reference material that provides several suggestions for problem solvers in writing. Based on the results of research that can be done that the processing process in the company includes: the stage of purchasing raw materials, the stage of storing raw materials, the processing stage, the distribution stage. The research was conducted using a case study approach with qualitative methods. Data collection methods are carried out, namely interviews, observation and documentation. Based on the analysis, it is concluded that the internal control system for raw material inventory can expedite the processing or production process in the company which is said to be good, but there are still some weaknesses, namely concurrency in work, lack of monitoring of the production process or processing time and the entry and exit of goods in the company.

Keywords


Internal Control System; and Production Process

Full Text:

PDF

References


Akbar, Fachrizal Yusha. dan Muhammad Saifi. (2018). Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Upaya Mendukung Pengendalian Intern (Studi kasus pada PT. Semen Bosowa Banyuwangi). Skripsi. Malang : UnivŠµrsitas Brawijaya Malang.

Antika, Silvy dan Yuni Asri Ningratri, Edi Winata. (2018). Analisis Pengendalian Internal Persediaan Bahan Baku pada Pt. Arma Anugrah Abadi Medan. Skripsi. Medan : Sekolah Tinggi Ilmu Manajemen Medan.

D Darno, CW Utami, (2015). Strategic Planning Perusahaan Daerah Air Minum (PDAM) Surya Sembada Kota Surabaya With QSPM. The International Conference on Entrepreneurship ke-2 27 August 2015, Surabaya: Univ. Ciputra.

D Darno, A Riska, (2020). Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista

Mitra Surabaya . Majalah Ilmiah Bijak Vol. 17, No. 1, Maret 2020, pp. 50-57, Jakarta : STIAMI

Dewi, Ita Yuliana. (2010). Analisis Pengendalian Persediaan Bahan Baku Kertas Cd Roll With Safety Stock pada Cv. Adinugraha. Skripsi. Surakarta : Universitas Sebelas Maret Surakarta.

Mufidah. (2017). Pengaruh Pengendalian Internal Persediaan Dan Sistem Informasi Akuntansi Terhadap Upaya Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Persediaan pada Pt. Mitra Jambi Pratama. Skripsi. Jambi : Universitas Batanghari Jambi.

Nawawi, A. (2016). Analisis sistem pengendalian bahan baku dalam menunjang efektifitas proses produksi pada Pt. Badja Baru Palembang. Skripsi. Palembang : Universitas Muhammadiyah Palembang.

Nurlaila, Isna. (2017). Evaluasi penerapan sistem informasi akuntansi dan sistem pengendalian internal pada persediaan barang jadi di Pt. Iskandar IndahPrinting Textil surakarta. Skripsi. Surakarta : Intitut Agama Islam Negeri Surakarta.

Nurul, Chotimah, Azakiya (2017). Evaluasi Sistem Pengendalian Intern Persediaan Bahan Baku pada PT. Mutiara Pertama Bangsa. Skripsi. Surakarta : Intitut Agama Islam Negeri Surakarta.

Pengertian Sistem Pengendalian Intern. http://jasapembuatanskripsi.net/teori_sistem_pengendalian_internal

Romney, marhall, b dan Phaul Jhon Stinnbart. (2014). Kongsep pengendalian internal edisi13. Jakarta : Salemba Empat.

Romney, marhall, b dan Phaul Jhon Stinnbart. (2014). Pengertian Persediaan Bahan Baku Menurut Para Ahli Edisi13.Jakarta : Salemba Empat.

Romney, marhall, b dan Phaul Jhon Stinnbart. (2014). Sistem Informasi Akuntansi edisi13. Jakarta : Salemba Empat.

S Arya, Dwipa, Agil. (2015). evaluasi penerapan sistem pengendalian intern atas proses produksi pada Cv. Sobo Asri Banyuwangi. Skripsi. Jember : Universitas Jember.

Sambara, Thalia Ananda. (2018). Analisis penegendalian internal atas barang dagang ( studi kasus pada pt . XYZ). Skripsi. Yogyakarta : Universitas Sanata Dharma Yogyakarta.

Sidabutar, Fransisca Maya Tamars. (2018). Evaluasi Pengendalian Internal pada Sistem Pembelian Bahan Baku (Study kasus di Penerbit dan Percetakan PT. Pohon Cahaya) . Skripsi. Yogyakarta : Universitas Sanata Dharma Yogyakarta.

Silvianti, Eva. (2014). pengendalian intern persediaan bahan baku untuk kelancaran produksi pada Pt. Graphika Beton. Skripsi. Riau : Universitas Maritim Raja Ali Haji.

Tuerah, Michel Chandra. (2014) Analisis Pengendalian Persediaan Bahan Baku Ikan Tuna pada Cv. Golden Kk. Skripsi. Manado : Universitas Sam Ratulangi Manado.

Wadiyo. (2019). Pengertian Sistem Pengendalian Internal, Prinsip, Tujuan. Sidoarjo : Manajemen Keuangan Network Perum.

Wulandari, Sri. (2016). Analisis Sistem Pengendalian Internal Persediaan Bahan Baku Untuk Keberlangsungan Proses Produksi pada Perusahaan Roti Orion Kediri Tahun 2016. Skripsi. Kediri: Universitas Nusantara Pgri Kediri.

Yustadi, Heri. (2019). Analisis Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Meningkatkan Pengendalian Intern Pada Pt. Selatan Agro Makmur Lestari Palembang. Skripsi. Palembang : Universitas Muhammadiyah Palembang.




DOI: https://doi.org/10.31334/logistik.v5i1.1187

DOI (PDF): https://doi.org/10.31334/logistik.v5i1.1187.g611

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Jurnal Logistik Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

_____________________________________________

Jurnal Logistik Indonesia

ISSN 2579-8952 (media cetak), 2621-6442 (media online)

Email : [email protected]/[email protected]

Website: http://ojs.stiami.ac.id/index.php/logistik

LISTED & INDEXED :


View My Stats