Analysis of Internal Control of the Rice Purchase Accounting System at Perum Bulog Makassar Branch

Qur Anita Putri Hafid(1*), Rahmatul Asri(2), Azisah Khaerunnisa Nurul Qalbi(3), Samirah Dunakhir(4),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(4) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


ABSTRACT : The research aimed: (1) to analyze the Internal Control of the Rice Purchase Accounting System at Perum BULOG Cabang Makassar, and (2) to analyze the Accounting System for Purchase of Rice at Perum BULOG Cabang Makassar. Data collection was carried out using primary data in the form of documentation on Standard Operational Procedures for Procurement of Rice and other documents related to internal control over the purchase of rice. The data analysis technique used is descriptive qualitative based on Mulyadi's theory. The results of this study indicate that Internal Control of the Rice Purchase Accounting System at Perum BULOG Makassar Branch is implemented effectively through internal control elements namely organizational structure, authorization system, healthy practices, qualified and responsible employees.

Keywords: Internal Control, Purchasing Accounting System


Full Text:

PDF

References


Badan Pusat Statistik. (2021). Luas Panen, Produksi, dan Produktivitas Padi Menurut Provinsi 2019-2021. Jakarta. https://www.bps.go.id/indicator/53/1498/1/luas-panen-produksi-dan-produktivitas-padi-menurut-provinsi.html

Dunakhir, S., & Idrus, M. (2022). Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede. Business Management Journal, 18(2), 119. https://doi.org/10.30813/bmj.v18i2.3259

Instruksi Presiden Republik Indonesia Nomor 3 Tahun 2012 tentang Kebijakan Pengadaan Gabah/Beras dan Penyaluran Beras oleh Pemerintah.

Mulyadi. (2018). Sistem Akuntansi (4th ed.). Jakarta: Salemba Empat.

Perum BULOG. (n.d.). Perum BULOG. Retrieved August 11, 2022, from http://www.bulog.co.id/

Perum BULOG Cabang Makassar. (2018). Standar Operasional Prosedur Pengadaan Gabah/Beras Dalam Negeri Nomor: SOP-18/DA200/09/2018. Makassar: Perum BULOG Cabang Makassar.

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2nd ed.). Bandung: Alfabeta.

Sujarweni, V. W. (2021). Sistem Akuntansi. Yogyakarta: Pustaka Baru Press Yogyakarta.

Warren, C. S., Reeve, J. M., Duchac, J. E., Wahyuni, E. T., & Jusuf, A. A. (2017). Pengantar Akuntansi 1 (Adaptasi Indonesia) (4th ed.). Jakarta Selatan: Salemba Empat.


Article Metrics

Abstract view : 59 times | PDF view : 52 times

Refbacks

  • There are currently no refbacks.