Analisis Sistem dan Prosedur Pembelian Bahan Baku pada PT. Kasa Husada Wira Jatim Surabaya

Permasalahan dalam penelitian ini berawal dari pentingnya pengelolaan sistem dan prosedur pembelian bahan baku di PT. Kasa Husada Wira Jatim. Sebagai perusahaan manufaktur, kelancaran proses pembelian bahan baku sangat berpengaruh terhadap keberlangsungan produksi. Namun, dalam praktiknya, sering ditemui kendala terkait ketepatan waktu, kelengkapan dokumen, serta koordinasi antar bagian.
Tujuan penelitian adalah untuk mengetahui sistem dan prosedur pembelian bahan baku yang berlaku di perusahaan. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Narasumber penelitian terdiri dari tiga pihak terkait, yaitu bagian informan Djuwariyah Setiawati bagian SPV Produksi, Ade Reswan bagian SPV Keuangan & Accounting dan Muhammad Yusuf bagian SPV Gudang Bahan Baku. Data dikumpulkan melalui wawancara mendalam, dokumentasi, dan studi SOP perusahaan. Hasil penelitian menunjukkan bahwa sistem pembelian bahan baku di PT. Kasa Husada Wira Jatim pada prinsipnya telah sesuai dengan SOP perusahaan, meliputi fungsi gudang, pembelian, penerimaan, akuntansi, hingga evaluasi pemasok. Prosedur pembelian juga berjalan berdasarkan dokumen resmi seperti Surat Permintaan Pembelian, Surat Order Pembelian, Bukti Penerimaan Barang, hingga Bukti Kas Keluar. Namun di temukan pada sistem komputerisasi pembelian bahan baku belum sepenuhnya di integrasi.

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The problem in this study arises from the importance of managing the system and procedures of raw material procurement at PT. Kasa Husada Wira Jatim. As a manufacturing company, the smoothness of raw material procurement significantly affects the continuity of production. However, in practice, several obstacles are often encountered, including timeliness, completeness of documents, and coordination among departments.
The purpose of this study is to identify the system and procedures for raw material purchasing applied in the company. The research uses a descriptive qualitative method with a case study approach. The research informants consist of three related parties: Djuwariyah Setiawati (Production Supervisor), Ade Reswan (Finance & Accounting Supervisor), and Muhammad Yusuf (Raw Material Warehouse Supervisor). Data were collected through in-depth interviews, documentation, and a review of the company’s Standard Operating Procedures (SOP). The results of the study indicate that the raw material purchasing system at PT. Kasa Husada Wira Jatim is generally in accordance with the company’s Standard Operating Procedures (SOP), covering warehouse, purchasing, receiving, accounting, and supplier evaluation functions. The purchasing procedures are also implemented using official documents such as Purchase Requisition Forms, Purchase Orders, Goods Receipt Notes, and Cash Payment Vouchers. However, it was found that the computerized system for raw material purchasing has not been fully integrated.