Sistem Pengendalian Internal Pembelian Pada Aset Tetap PT. Biro Klasifikasi Indonesia (Persero) Cabang Utama Klas Samarinda Tahun 2019 – 2022

Abstract

This research was conducted to determine the application of the internal control system in the accounting system for purchases of fixed assets.PT. Biro Klasifikasi Indonesia (Persero) Samarinda Class Main Branch 2019 - 2022

The data analysis carried out was by examining fixed asset purchase documents using a purchase accounting system and flowcharts, then making observations to determine the effectiveness of the internal control system in purchasing fixed assets using the stop-or-go sampling fulfillment test with a confidentia level of 95% and a level maximum acceptable error (DUPL) 5%..

The results of this research show that the implementation of an internal control system for purchasing fixed assets at PT. Biro Klasifikasi Indonesia (Persero) Samarinda Class Main Branch Year 2019 – 2022 which is running ineffectively, based on the results of internal research for attributes on authorization from company officials and authorities, can be concluded to be ineffective because the tasks of purchasing, receiving and storing goods are not separated. The internal control system for attributes of conformity between proof of cash/bank payments and related supporting documents and document serial numbers with the fixed asset purchasing system is effective. Meanwhile, the internal control system for attributes regarding the completeness of supporting documents can be concluded to be ineffective because it does not fulfill the completeness of supporting documents in purchasing fixed assets