The Implementation of Accounting System on Raw Materials Purchasing and Cash Disbursement to Support the Internal Control (Case Study at Pr. Sejahtera Abadi Malang, Jawa Timur)

The purpose of this study was to know the implementation of accounting system on raw materials purchasing and cash disbursements, as well as internal control on raw materials purchasing and cash disbursements at PR. Sejahtera Abadi Malang. This study would explain the steps from implementation of accounting system on raw materials purchasing and cash disbursement to support the internal control. The research method in this research is by using descriptive research with a case study approach at PR. Sejahtera Abadi Malang. The result of the study was accounting system that implemented in the company, its found out some weaknesses in implementation of accounting system on raw materials purchasing and cash disbursement there are warehouse section didn't separate with reception section, warehouse section didn't use purchase requisition letter, and reception section didn't make a goods receipt report. So basically the implementation of accounting system on raw materials purchasing and cash disbursement are needed improve to been effective and efficient