Rancangan Sistem Akuntansi Untuk Meminimalisir Kesalahan Proses Pelunasan Hutang Atas Pembelian Raw Material
DOI:
https://doi.org/10.31294/jasika.v5i2.10146Keywords:
Standard Operating Procedure, Trade Payable, Raw Material Inventory, Internal Control, Internal Control SystemAbstract
This research aims to establish a standard operational procedure for settling trade payables related to purchasing raw material inventory, utilizing either flowcharts or narratives that implement the principles of reasonable internal control. This research method uses a qualitative method. The outcome of this research is a draft standard operating procedure for settling trade payables for the purchase of raw material inventory at PT PI, including a flowchart, narrative, and transaction documents that implement the principles of reasonable internal control.
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