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PERANAN SISTEM PENGENDALIAN INTERN PEMBELIAN RAW MATERAL DALAM MENINGKATKAN EFEKTIVITAS PERSEDIAAN PADA INDONESIA PUBLISHING HOUSE

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ABSTRACT INTERNAL CONTROL SYSTEM OF PI]RCHASE OF RAW I}IATERIAL IN INCREASE EFFECTIVEhTESS OF II\WENTORY INDOIYESIA PUBLISHING HOUSE Antoni Roy This study aims to determine how the implementation of the intemal control system of purchase of raw material in Indonesia Publishing House, how the effectiveness of inventory in Indonesia Publishing House, and how the role of the intemal control system in the purchase of raw material inventones in improving the effectiveness of inventory at Indonesia Publishing House. This research uses descriptive methods, data used are secondary data are processed in a qualitatively and primary data in the form of questionnaires. were processed statistically. From the research, it is known that the intemal control system of purchase of raw materials has gone well, this is evidenced by the plot or the buying process starts from the filing of the purchase until the raw material is received. And also as well as the separation of functional responsibilities and any documents relating to the purchase of which the document is siped by tbe parties concemed. But the company does not have a flow chart or flow chart that shows how the process purchase of raw materials. Effectiveness of raw material inventory held by the @mpany has been effective. This is evidenced by the results of the questionnaire were distributed to 27 respondents where the opinion of the majority of respondents agreed with the average level a high percentage of the statement on the variable of inventory effectiveness. Then Spearman rank statistical analysis for questionnaires known that rs:0.6416, this indicates there is a strong and positive relationship between the two variables (Intemal Contol System Purchasing raw materials and inventory effecfiveness). For tests of significance, rs known t:4.782 whereas the t table: 1.708 t coun> t table, then Ho is rejected means that there is a positive relationship between internal control systems and the purchase of raw material inventory effectiveness. And from the analysis of the coefticient ofdetermination where KD : 41.ll%o can be concluded that that the contribution of the variable X (the system of intemal control purchasing raw matenal) to variable Y (the effectiveness of supply) of 4l.l7o/o and the remaining 58.89% is influenced by other factors