Peranan Sistem Informasi Akuntansi Terhadap （Peranan Sistem Informasi Akuntansi Terhadap）.pdf

Akurat Jurnal Ilmiah Akuntansi Nomor 06 Tahun ke-2 September-Desember 2011 Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Intern Aktivitas Pembelian Bahan Baku Guna Mencapai Penyerahan Bahan Baku yang Tepat Waktu (Studi Kasus pada Perusahaan “X” Bandung) Tan Kwang En Dosen Program Magister Akuntansi Universitas Kristen Maranatha Francisca Adelyna Suryandi Mahasiswa Jurusan Akuntansi Universitas Kristen Maranatha ABSTRACT In a company, the purchase is a part which is very important, because the activity of purchase is very important and determine the next activity, which is called as the activity of production. If the activity of purchase is disturbed, it will disrupt the activity of production. In the implementation of the purchase, there will be an opportunity to make a deception. Any deceptions, in general, will be harm the company. To prevent these things need to be a control. Purchase accounting system holds an important role in any company, especially for companies that have a broad scope and involve more people in it. Accounting information system, especially the purchase of the system must be able to create up-to-date information about the goods, price, quality, suppliers must also be able to create an adequate internal control to secure the purchase. Accounting information system which is adequate can be a toolfor management to provide accurate information, quickly, and can also be trusted, especially on the activities of purchase of raw materials in the company. In addition, the purchase of the accounting system wh