Evaluasi sistem informasi akuntansi untuk siklus persediaan dan siklus penjualan pada perusahaan roti ageng bakery di kabupaten Blitar

Nilamsari, Eunike (2012) Evaluasi sistem informasi akuntansi untuk siklus persediaan dan siklus penjualan pada perusahaan roti ageng bakery di kabupaten Blitar. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Perusahaan manufaktur sektor makanan di Jawa Timur mengalami pertumbuhan besar saat ini. Keberadaan perusahaan manufaktur memberikan kontribusi positif bagi banyak pihak. Kegiatan usaha manufaktur mampu menyediakan lapangan pekerjaan karena menyerap tenaga masyarakat. Hasil usaha dari kegiatan usahanya membawa peningkatan bagi pendapatan asli usaha daerah. Kegiatan perusahaan manufaktur melewati banyak proses dan melibatkan banyak pihak, oleh sebab itu sistem perusahaan harus dikelola dengan baik. Perusahaan Roti Ageng Bakery adalah salah satu perusahaan manufaktur sektor makanan yang memproduksi roti. Sistem informasi akuntansi Perusahaan Roti Ageng Bakery disampaikan secara instruksi lisan. Dalam praktek penerapan sistem informasi akuntansi yang sedang berjalan terdapat peluang terjadinya kecurangan terutama pada siklus persediaan dan penjualan. Tujuan penelitian ini adalah untuk mengetahui sistem informasi akuntansi yang sedang berjalan, mengevaluasi serta merumuskan sistem informasi akuntansi yang seharusnya diterapkan pada siklus persediaan dan penjualan di Perusahaan Roti Ageng Bakery. Metode pengumpulan data dari penelitian ini yaitu studi pustaka dan studi lapangan. Studi pustaka untuk mengumpulkan materi pendukung sebagai dasar penelitian. Studi lapangan meliputi observasi, wawancara dan dokumentasi untuk memperoleh data yang lengkap. Penelitian ini dilakukan dengan cara mengamati penerapan sistem informasi akuntansi pada siklus persediaan dan penjualan di Perusahaan Roti Ageng Bakery, kemudian mengevaluasi dan merumuskan sistem baru. Hasil penelitian berupa rekomendasi sistem informasi baru terstruktur yang lebih efektif untuk mencegah terjadinya kecurangan. Penelitian ini merekomendasikan supaya perusahaan menggunakan beberapa dokumen bukti pendukung untuk mencegah terjadinya kecurangan. Siklus transaksi bisnis telah berjalan lancar namun ada beberapa hal yang mengakibatkan peluang munculnya kecurangan yang dapat merugikan perusahaan / Manufacturing companies of food sector in East Java is currently going through a substantial growth. The presence of manufacture company gives a positive contribution to many parts. The activity of the manufacture business can provide jobs as it absorbs workers from the society. Result of operations of it business, bring increasing income for the local business. Activities of the manufacturing company goes through many processes and involve many parts. And so that, the company’s system must to be well managed. The Roti Ageng Bakery Company is the one of company in food sector that produced bread. Company’s accounting information system by Roti Ageng Bakery is delivered by verbal instructions. In practice, the application of accounting information system which are proceeding might defined a possibility of fraud, esspecially in the inventory and sales cycle. The purpose of this research is to know how accounting information system applied, evaluate and formulate a new system that can be applied to the inventory or supply and sales cycle in Roti Ageng Bakery Company. The methods of collecting data in this research are library research or study of literature and field study. Study of literature is to gather supporting information and materials as the basic of the research. Field study includes observation, interview and documentation to obtain complete data. The research was done by observing the application of accounting information system in the inventory and sales cycle in Roti Ageng Bakery Company then evaluate and formulate a new system. The results is formed a recommendation a new structured information system that are more effective way to prevent deceiving. This research also recommended so that the company uses supporting evidence documents to prevent fraud. The bussines transaction has been proceeding well, but there are some things that lead to a possible opportunity to deceived in which can damage the company

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