标题：ANALYSIS OF THE ACCOUNTING SYSTEM OF RAW MATERIALS PURCHASES AND CASH DISBURSEMENTS AS AN EFFORT TO IMPROVE INTERNAL CONTROLS: A STUDY IN PT OTSUKA INDONESIA
摘要：This research aims to analyze the internal controls support in the implementation of the raw materials purchases and cash disbursements systems in PT. Otsuka Indonesia. The purchases system is one part of the accounting system used in companies to make all raw materials purchases. The purchases process aims to make a procurement of raw materials for the production process of the finished products. The implementation of the purchases system is closely related to cash disbursements because every purchase transaction will cause the cash disbursements system. Every system in companies requires internal controls to maintain the accuracy of the data and protect the company's assets. This research uses the descriptive method with a qualitative approach. Data were obtained from primary and secondary data and collected through interviews and documentation tested for validity using triangulation. The research results show that the raw materials purchases and cash disbursements systems as an effort to improve internal controls are good enough but still has some weaknesses, i.e. multiple functions, incomplete documents, and inadequate internal controls implementation. The company needs to improve its systems by segregating functions according to the duties and responsibilities, completing documents for audit trails information, and improving its internal control.
关键词：Accounting system; raw materials purchases; cash disbursements; internal control
