文章基本信息

标题：ANALYSIS OF THE RAW MATERIAL PURCHASES AND CASH DISBURSEMENTS ACCOUNTING SYSTEMS AS AN EFFORT TO IMPROVE INTERNAL CONTROL: A STUDY IN PT. WONOJATI WIJOYO KEDIRI
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作者：Husaini Achmad ; Husaini Achmad ; Dzulkirom Moch. 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2019
卷号：30
期号：12
页码：46-51
DOI：10.18551/econeurasia.2019-12.05
语种：English
出版社：Grodno State Agrarian University
摘要：This research aims to analyze the raw material purchases and cash disbursements procedures implemented by the company and examine whether both systems have been supported by adequate internal control. This research, conducted in PT. Wonojati Wijoyo Kediri, employs a qualitative descriptive approach. Data were obtained from primary and secondary data and collected through interviews and documentation. The research results show that the raw material purchases accounting system and the cash disbursements accounting system implemented in PT. Wonojati Wijoyo are good enough in supporting the company's internal control. However, some weaknesses exist, i.e. dual functions in the purchasing function and the goods receiving function, incomplete forms, and delegation of functions to the cashier who should not make cash out proof documents.
关键词：Internal control; cash; accounting system