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PERANAN SISTEM INFORMASI AKUNTANSI PENGADAAN PERSEDIAAN BAHAN BAKU DALAM MENUNJANG KELANCARAN PROSES PRODUKSI PADA PT. BONDOR INDONESIA

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ABSTRACT PERANAN SISTEM INFORMASI AKTJNTANSI PENGADAA}I PERSEDIAAN BAHAN BAKU DALAM MENTJNJA}{G KELAI{CARAN PROSES PRODUKSI PT. BONDOR INDONESIA OLEH: BACHTIAR ST]PRIADI AMBARITA The research was doing using descriptive methods by which data ale collected basedon real circumstances, dinamic/prepared to draw conclusions' The data collection used interviews, documenttation, and quetionnaires. Interview dara were analyzed quantitatively, the data analyzed qualitatively documents, 'nd questionnaire data were ststistically analyzed pearson product moment, thnough tile analyzed of correlation coefficients, significant tes! and coefficiant iof determination. Based on the research it is known that the accounting informafion system procurement of material inventory is based on the applicable, to the warehouse, to the purchasing suppliers, into the warehouse' back to the production' Based on the research it is know that smoothness of the production process in PT. Bondor Indonesia affected by the volume and number of products, where orders are made in the form ofjob order, where process is according by the volume of orders, quality (standard specified products), doing by skilled human fesources and trained using equipment (machine). Based on the research it is known tha the correlation coefficient (r) : 0.65, which mean that the role of accounting information system for procurement of raw material inventory to supPort the smooth procces of production is positve ant strong. Based on hipotesii test showed that tcount: 3075, and ttable : 1771 with c : OIOS and n-2 which means tcoutrt> ttable then Ho is rejected, this means there is a significant positive relationship between accounting information rystePs procuretent of raw material inventory (variabel ;E) *ith the smooth production process (variable Y). Based on the analysis of coefficient of determination is -known to KD:42.25%, this means that the smooth production process is very dependent on the procurement of raw material inventory and the lsrnaining 4r.25%, demonstrated by other factors outside the $tdy 57.25Vo.