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PERANAN SISTEM INFORMASI AKUNTANSI DALAM SISTEM PENGENDALIAN INTERN PENGADAAN PERSEDIAAN BAHAN BAKU PADA PT. ASMAR NAKAMA PARTOGI, JAKARTA

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ABSTRACT THE ROLE OF ACCOUIYTING INFORMATION SYSTEMS TO INTERNAL CONTROL SYSTEMSIN PROCUREMENT OFRAW MATERIAL IN!'E,NTORY AT PT. NAKAMA PARTOGI ASMA& JAKAR'TA By: Donny Christofcr Hutap€a Research on the Rolo of Accotmting lnformation Systems To Intemal Control Systems In Procurement of Raw Material at PT. Nakama Partogi Asmar, Jakarta has a goal to leam how accounting information systems in the inventory of raw materials employed in the company, and how far to support the establishment of raw material inventory intemal control systems at that company. The method used is descriptive method, that is a process of collecting, classifuing, and analyzing of collected data. Data collection techniques included field research conducted tkough drect interviews with authorities, dtect observation in the field, and also distributing or otherwise questionnaire library' research to obtrin secondary data that is used as the basis teoriotis to solve the problem. knplementation of Accounting [nformation Systans in the Intemal Control Systems of Raw Material Inventory at PT. Nakama Partogi Asmar, Jakarta, in general, have the same procedure with the usual or ordinary use. This procedure is intended to see whether the implementation of Accounting lnformation Systems at PT. Nakama Asmar Partogi been running well seen with the use of documents and accounting records are adequate so that the recording of raw matenals to know the amount of raw material inventory that is in the company, so the company can not be too difficult to regulate the amount of raw material inventory, order raw materials, and the amount of raw material to be produced because there is already a good system- Intemal Control Systerns Raw Material Inventory at PT. Nakama Asmar Partogi good enough, this is seen by the division of authority and procedures that clearly wod< that can help companies to prevent divenion that occurred at the company and also with the use of human resources that have been experienced. Based on the calculation results of statistical analysis using Spearman ralk correlation coefficient obtained by the results of correlation : 0.77 which indicates that there is a strong and positive relationship between accounting information systems to intemal control systems of raw material inventory. From the h,,pothesis test conducted showed that t count equal to 3.802 and t hble equal to 1.812. This shows that t count> t table ie 3.802> 1.812 that Ho is rejected, while Ha acc€pted. This is supported by the coefficient of determination (Kd) of 59.29Yo. From the above calculation we can conclude thar the amount of contributions made accounting information system of intemal control systems inventories of raw materials amounted to 59.29V", while 40.71% influenced by other factors.