ANALISA SISTEM PEMBELIAN KREDIT PADA PT. PENTA VALENT CABANG SURABAYA

HARIYANTI, LISTIN (2019) ANALISA SISTEM PEMBELIAN KREDIT PADA PT. PENTA VALENT CABANG SURABAYA. Diploma thesis, STIE MAHARDHIKA SURABAYA.

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Abstract

The research aims to analyze the credit purchasing system at PT.Penta Valent Cabang Surabaya. The data collection used secondary data which retrieved from the Purchase Journal, Cash Disbursement, Debtors Account and Inventories. This research was considered as a qualitative descriptive study. The results showed the analysis of purchasing accounting system problems of PT Penta Valent indicating that the purchasing accounting system was ineffective, inefficient and uncontrollable due to the extant of systems and functions that were not properly implemented. The purchasing function enacted warehouse function and receipt function hence the distinction of purchasing function and receipt function was not available becoming some weaknesses in PT Penta Valent eventuating in fraud. Moreover, the research also stipulated the ineffectiveness and inefficiency of goods acquisition process proving inadequate control on the inspection of goods condition. However, the financial account and the costing of goods inventory were efficient and debtors accounts were sufficiently in control to help reduce the impact of goods miscalculation. The advices that can be given were PT Penta Valent should create or accomodate new organizations in order to maintain and improve the system. Furthermore, they should take the processing time and the ordering actions into account.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Sistem Pembelian kredit
Subjects:	Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited:	20 Sep 2019 02:56
Last Modified:	06 Sep 2021 09:31
URI:	http://repository.stiemahardhika.ac.id/id/eprint/645

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