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

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This study was aimed to determine the role of accounting information systems procurement of raw material inventory to support the smooth running of the production proc€ss, with the accounting information system of procurement of raw materials intended to expedite the production process. The research was conducted using a descriptive method in which data is collected based on the actual situatiorl dynamic and prepared to draw conclusions. In the data collection was done by interviews, questionnaires, and documentation. Interview data were allalyzen quantitatively, qualitatively analyzed document dat4 and questionnaire data were statistically analyzed Pearson product moment corelation coefficient through analysis, test significan! and the coefficient of determination. Based on the results of the research it is known that a smooth production process at PT. Bondor Indonesia affected by the volume or quantity of products, where the order made in the form of job order. In the implementation based on the volume of orders, quality (standards set) performed by skilled human resources and trained to use the equipment (machine). Based on the results of the research it is known that the correlation coeffrcient (r) = 0.88, which means that the role of accounting information systems procurement of raw material inventory in the smooth production process is positive and very strong. Based hopotesis test showed that tcount = 6.73 and ttable = 1,771 with o = 0.05, and n-2 which means tcount > ttable then Ho is rejected, this mears that there is a significant relationship between accounting information systems procurement of raw materials (variable X) with the smooth process of production (variable Y). Based on the analysis of the coefficient of determination, it is known KD : 77 .M% This means a smooth production process relies heavily on supplies Bakudan rest influenced by other factors outside of the research was 22:56%o