EVALUASI SISTEM PEMBELIAN BAHAN BAKU BERAS PADA PT. PARAMA ADHIRAJASA

PT. Parama Adhirajasa is a company which is move in General Trading, Particularly to develop the marketing of the organic and non organic agricultural product. Raw materials that used by PT. Parama Adhirajasa is rice. The raw materials are imported from some suppliers. In the purchase process, we need a good system and procedures, to prevent corrupt or irregularities that are not desired by the company. This study entitled "Evaluation System for Rice Raw Material Purchasing at PT. Parama Adhirajasa". The goal is to evaluate the system, purchases of raw materials at PT. Parama adhirajasa. The author conducted research on System for Rice Raw Material Purchasing at PT. Parama Adhirajasa". In that study, the authors found some strengths and weaknesses in the system. Those strengths include: system purchases of raw materials has been carried out by the warehouse, part purchase, part of the receipts and the accounting department so that the separation of the functions of each part was done well. Documents that are used are already used the serial number printed. While the weaknesses found by the author, among others: have note made note weigh in making purchases journal, have not made the note debt card, inventory card has not been made by the chief administrative divisions. At the end of the study, the authors try to give advice that is expected to be considered for the management company to fix the purchase of raw materials accounting system in PT. Parama Adhirajasa in order to become better; it would be better if purchases journal was made based on the memorandum; it would be better if administrative division chief should make the card debt and make the card stock; If would be better if note weigh made fourt