PENERAPAN SISTEM AKUNTANSI PEMBELIAN PADA PT. DWIKA LIMARO ANUGERAH MAKASSAR

Abstract

The research aimed to find out whether the implementation of the accounting system of purchasing at PT. Dwika Limaro Anugerah Makassar is effective. The data was the company's general description and the data related to the purchasing. Then data collected through the observation, the interview, and the documentation. The data were primary and secondary data. The method of data analysis used in the research was descriptive. It intended to describe the purchasing in general used by the company with the purchasing theory and to describe the problems of the company on the accounting system of purchasing. The result shows that the implementation of the accounting system of purchasing by PT. Dwika Limaro Anugerah Makassar done effectively and in conformity with accounting principles generally applicable supported by the utilization of information and technology, the use of accounting records, and the implementation of good internal control so PT. Dwika Limaro Anugerah Makassar can keep the company inventories, check the accurateness and the reliability of the accounting data, and obedience to the management policy that has been set.