PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PERSEDIAAN DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN PADA PT.BUMI SARANA BETON

Abstract

This research aims at analyzing the application of inventory accounting systems and procedure in improving the internal control at PT. Bumi Sarana Beton. This research used qualitative data that taken from primary and secondary data. Data were collected by observation, interview and documentation. The data analysis technique used was qualitative description method. The results showed that the inventory accounting system and procedure applied at PT. Bumi Sarana Beton was Enterprise Resource Planning (ERP) system, where this system can assist in controlling the inventory activity. The improvement of inventory will be recorded directly according to the transaction date, and when a stock mutation accurs it will be recorded directly in the Report Movement Inventory (Mutation Movement) and Inventory On Hand Report (Stock Inventory Card), if there is a movement inventory, the value and quantity of inventory will be directly displayed by the system. This ERP system can improve the company’s internal inventory control, because this system shows the value of inventory stock in real time according to what we need.