Analisis Implementasi Sistem Pengendalian Internal pada Transaksi Pembelian PT. Sumber Masindo Sejahtera di Surabaya

Penelitian ini bertujuan menganalisis implementasi sistem pengendalian internal pada transaksi pembelian di PT. Sumber Masindo Sejahtera berdasarkan teori Mulyadi (2016). Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data dianalisis dengan membandingkan kondisi riil perusahaan terhadap teori sistem pengendalian internal dan akuntansi pembelian.
Hasil penelitian menunjukkan bahwa implementasi pengendalian internal transaksi pembelian telah berjalan cukup baik. Sistem otorisasi, prosedur pencatatan, praktik yang sehat, serta pembagian tugas telah diterapkan sesuai tanggung jawab. Namun, pengendalian belum sepenuhnya optimal karena masih terdapat perangkapan fungsi antara bagian gudang dan bagian penerimaan barang. Selain itu, alur dokumen dari permintaan pembelian hingga pencatatan transaksi telah didukung oleh dokumen yang lengkap. Penelitian ini menyimpulkan bahwa pemisahan fungsi penerimaan barang masih sangat diperlukan untuk meningkatkan efektivitas pengendalian internal perusahaan.

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This study aims to analyze the implementation of the internal control system on purchase transactions at PT. Sumber Masindo Sejahtera is based on Mulyadi's theory (2016). The research method used is a descriptive qualitative method, with data collected through observation, interviews, and documentation. The data is analyzed by comparing the company's actual conditions against the theory of internal control systems and purchasing accounting.
The research results show that the implementation of internal control for purchase transactions has been quite good. The authorization system, recording procedures, sound practices, and task division have been implemented in accordance with their respective responsibilities. However, the control is not yet fully optimal because there is still overlap in functions between the warehouse and goods receipt sections. Additionally, the document flows from the purchase request to the transaction recording has been supported by complete documentation. This study concludes that separating the goods receipt function remains essential to improving the effectiveness of the company's internal control.