Influence of Accounting Information System Effectiveness of Internal Control of Raw Material Purchase in Pt. Hilon Indonesia

EasyChair Preprint no. 8337

Abstract

Accounting Information System Purchasing raw materials and internal control of purchasing raw materials are an important part of the manufacturing industry so as to achieve an effective supply of raw materials for use by the production industry. This research aims to determine the internal control system in the purchase of raw materials which involves the organizational structure, the recording process, as well as the abilities or competencies of employees. This research is a case study conducted at PT. Hilon Indonesia, from April to May 2022. The technique used is data collection, namely language interviews, observation, and documentation.

The examination of the information is completed by describing the internal control framework carried out by the organization, then, at that time, comparing it with the hypotheses proposed in the hypothetical premises. The next stage is to achieve from the side the correlation effect with the theory.

Keyphrases: Accounting Information System, internal control, raw material

@Booklet{EasyChair:8337,
  author = {Sopi},
  title = {Influence of Accounting Information System Effectiveness of Internal Control of Raw Material Purchase in Pt. Hilon Indonesia},
  howpublished = {EasyChair Preprint no. 8337},

  year = {EasyChair, 2022}}