ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBELIAN BAHAN BAKU (STUDI KASUS PADA UD. RAMAYANA AGRO MANDIRI)

This study aims to evaluate the internal control system for purchasing raw materials at UD. Ramayan Agro Mandiri is in accordance with internal control elements. This type of research is a descriptive study. Types and sources of data used in this study are primary and secondary data. Data collection techniques using interviews and documentation of company documents. The data analysis technique used is descriptive analysis. Conclusions from the results of the analysis and discussion of the internal control system at UD. Ramayana Agro Mandiri, which is a function statement, no purchase request, proof of cash out is not authorized by the finance department, suppliers are chosen based on trust (subscription) and there is no training of employees