Wijaya, Bagas Tri, Anggit Esti Irawati, S.E., M.Sc. (2021) Penerapan Prosedur Akuntansi Persediaan Bahan Penolong pada PT Prima Wana Kreasi Wood Industry. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
|
Text
26. 318011044_BAGAS TRI WIJAYA_Abstrak_Periode2_2020-2021.pdf Download (9kB) | Preview |
Abstract
This final report discusses the application of accounting procedures for supplies of supplementary materials at the PT Prima Wana Kreasi Wood Industry factory. Information on supplies of supplementary materials is needed for the smooth production process. The procedure for supporting materials must contain clear information in order to prevent fraud from occurring. This final project report aims to identify and evaluate the application of procedures for purchasing, paying, and using supplementary materials at PT Prima Wana Kreasi Wood Industry. The analysis in the Final Project report uses qualitative data. The final project report method used is direct observation, interviews, and collecting some of the necessary documents. The results of the Final Project report show that the accounting recording procedure for the inventory of supplementary materials is quite good, but there are still problems in the purchasing procedure, namely internal controls that need to be improved again related to the receipt of goods which are still carried out by people who have concurrent duties, should be carried out by a special team receive materials. While in the procedure for payment of purchase payables, the taxation department has difficulty accessing information about the name of the supplier that should be on the voucher, the third problem is the procedure for using supplementary materials, the number of items used according to data obtained from daily reports with monthly report data or the amount physical presence at the end of the month is different. It is hoped that PT Prima Wana Kreasi Wood Industry can make changes to policies related to accounting procedures for inventory of supplementary materials such as adding a special team for receiving materials, adding information on supplier names in the Voucher document, and adding the night shift section in the warehouse.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Accounting Procedures, Supplementary Materials, Recording of Supplementary Materials |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 02:08 |
| Last Modified: | 13 Oct 2021 06:30 |
| URI: | http://eprints.uty.ac.id/id/eprint/8335 |
Actions (login required)
 |
View Item |
