Evaluasi Sistem Akuntansi Pembelian Dan Pengeluaran Kas Dalam Upaya Mendukung Pengendalian Intern Perusahaan (Studi Pada PT. Merck Sharp Dohme Pharma Pandaan)

Accounting information system is a system that processes the data and transactions in order to produce useful information for planning, control and operate the business. The accounting system must have happened to any company is the purchase accounting system and cash expenditures are used to hold the goods needed by the company and payment. For companies that conduct production, inventory (raw and auxiliary materials) is the most important factor because without a sufficient supply of production will be hampered. However, when a preliminary investigation in August-September 2014 in PT. Merck Sharp Dohme Pharma Pandaan, researchers found that no less important is the supply of consumables (consumables). Consumable goods shortages could potentially stop production and delivery of goods. The focus of research in this study is the purchase accounting system and cash expenditures include related functions, documents and records used, the procedure is compiled, and the efforts of internal control of companies which includes the organizational structure of the company, authority systems and procedures, practice healthy, and employees qualified. The purpose of this study is to evaluate the application of purchase accounting system consumable goods and disbursements at PT. Merck Sharp Dohme Pandaan Pharma. Researchers hope this study can be input for the company's survival