Peranan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Menunjang Kelancaran Proses Produksi (Studi kasus pada PT. Bersama Besar)


  • Jasma Deti STIE Kesatuan
  • Wulan Wahyuni STIE Kesatuan



accounting information system, raw material inventory, production process


This research aims to find out if the accounting information system of raw material supplies applied by PT. Bersama Besar is adequate, whether the production process implemented by PT. Bersama Besar has been lanca and how the role of the system Accounting information of raw material supplies in support of the smooth production process at PT. Bersama Besar.

This research was conducted on PT. Bersama Besar located on Jalan Raya Narogong KM 26.5 Klapanunggal Village RT 01/RW 01 Cileungsi District of Bogor Regency, Java. In writing this paper, the data source used is to conduct a direct review of the research object with the intent to obtain the primary data and for secondary data by conducting research on the literature relating to the The problems examined to acquire the foundations of theory. The method of research using qualitative descriptive is an analysis used in non-hypothesis research so there is no need to formulate a hypothesis, a goal to describe the situation or the status of the phenomenon by analyzing and Then describe the problem or phenomenon being researched.

The results of this research system of accounting information of supplies of raw materials applied by PT. Bersama Besar has been adequate, the production process that has been carried out smoothly, as well as internal control on the production process has been running well .   Expected to use supervision in every part of labor to help minimize the occurrence of irregularities, should be evaluated and seek the cause for the deviation can be prevented from happening again, Improve accounting information System of adequate raw material supplies and production process carried out by PT. Besar Bersama is getting smoother






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