ABSTRACT Internal Control Structure is one important factor to achieve corporate objectives in the midst of an increasingly competitive climate of competition. If internal control has been implemented effectively, it can prevent or detect the occurrence of errors, whether intentional or unintentional. In connection with the internal control over purchase of raw materials is very important because it directly related to production activities. This study to review the Internal Control Structure on the purchase of raw materials in BMC unit, whether the existing Internal Control Structure are adequate in detecting and preventing the occurrence of irregularities or errors that occurred, and whether the control structure is in its application has been carried out effectively or not. This study uses interviews and questionnaires with research methods, questionnaires and submit its final results so that research can be more focused and provide a more in-depth about the subject and the object of research. From the results of research, it is known that the structure of the internal control over raw material purchasing system Bandung BMC unit is very adequate, and the internal control structure plays a role in avoiding the deviation. Keywords: Internal Control Structure in avoiding irregularities.
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ABSTRAK Struktur Pengendalian Intern merupakan salah satu faktor penting untuk mencapai tujuan perusahaan di tengah iklim persaingan yang semakin kompetitif. Jika pengendalian intern telah diterapkan secara efektif, maka dapat mencegah maupun mendeteksi terjadinya kesalahan-kesalahan, baik yang disengaja ataupun tidak disengaja. Dalam hubungan dengan pengendalian intern atas pembelian bahan baku sangat penting karena berhubungan langsung dengan kegiatan produksi. Penelitian ini bertujuan untuk menelaah Struktur Pengendalian Intern atas pembelian bahan baku di unit BMC Bandung, apakah Struktur Pengendalian Intern yang ada sudah memadai dalam mendeteksi dan mencegah terjadinya penyimpangan ataupun kesalahan yang terjadi, dan apakah struktur pengendalian tersebut dalam penerapannya sudah berjalan dengan efektif atau tidak. Penelitian ini menggunakan, wawancara, dan penyebaran kuesioner dengan metode penelitian, menyerahkan kuesioner dan hasil akhir nya sehingga penelitian dapat lebih terpusat dan memberikan gambaran yang lebih mendalam tentang subjek maupun objek penelitian. Dari hasil penelitian, diketahui bahwa struktur pengendalian intern atas sistem pembelian bahan baku unit BMC Bandung sudah sangat memadai, dan struktur pengendalian intern berperan dalam menghindari adanya penyimpangan.
Kata kunci : Struktur Pengendalian Intern dalam menghindari penyimpangan.
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DAFTAR ISI Halaman HALAMAN JUDUL.....................................................................................................i HALAM PENGESAHAN............................................................................................ii SURAT PERNYATAAN KEASLIAN SKRIPSI......................................................iii KATA PENGANTAR.................................................................................................iv ABSTRACT.................................................................................................................vii ABSTRAK................................................................................................................viii DAFTAR ISI...............................................................................................................ix DAFTAR GAMBAR.................................................................................................xiii DAFTAR TABEL......................................................................................................xiv DAFTAR LAMPIRAN...............................................................................................xv
BAB I PENDAHULUAN........................................................................................ 1 1.1 Latar Belakang Masalah ........................................................................
1
1.2 Identifikasi Masalah...............................................................................
4
Maksud Dan Tujuan Penulisan............................................................... 5 1.3 Kegunaan Penelitian...............................................................................
5
BAB II TINJAUN PUSTAKA, KERANGAKA PEMIKIRAN, PENGEMBANGAN HIPOTESIS............................................................................ 7 2.1
Struktur Pengendalian Intern..............................................................
7
2.1.1 Pengertian Struktur Pengendalian Intern...................................
7
2.1.2 Elemen-elemen Struktur Pengendalian Inter.............................
8
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2.1.3 Tujuan Sturktur Pengendalian Inter........................................... 13 2.1.4 Keterbatasan Struktur pengendalian Intern............................... 14 2.2 Sistem Informasi Akuntansi Pembelian................................................ 15 2.2.1 Defenisi Pembelian..................................................................... 16 2.2.2 Bagian-bagian Yang Terkait Dalam Prosedur Pembelian.......... 18 2.2.3 Catatan Akuntansi Yang Digunakan........................................... 19 2.3
Persediaan............................................................................................ 20 2.3.1 Pengertian Persediaan................................................................. 20 2.3.2 Jenis-jenis Persediaan.................................................................. 21 2.3.3 Biaya-biaya Persediaan............................................................... 22 2.3.4 Klasifikasi Persediaan................................................................. 23 2.3.5 Sifat-sifat Persediaan................................................................... 24 2.3.6 Sistem Pencatatan Persedian....................................................... 25 2.3.7 Metode Penilaian Persediaan...................................................... 26
2.4 Bahan Baku........................................................................................... 30 2.4.1 Pengerian Bahan Baku................................................................ 30 2.4.2 Tujuan Pengendalian Baha Baku................................................ 31 2.5
Proses Produksi.................................................................................... 32 2.5.1 Pengertian Proses Produksi......................................................... 32 2.5.2 Proses Kegiatan Produksi........................................................... 33 2.5.3 Perencanaan Produksi................................................................. 34 2.5.4 Pola Produksi.............................................................................. 37 2.5.5 Jenis Proses Produksi................................................................. 38 2.5.6 Faktor Keberhasilan Proses Produksi........................................ 40
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2.5.7 Biaya-biaya Produksi................................................................. 45 2.6
Kerangka Pemikiran............................................................................ 46
2.7
Pengembangan Hipotesis.................................................................... 49
BAB III METODE PENELITIAN......................................................................... 50 3.1
Objek Penelitian............................................................................... 50 3.1.1 Sejarah Singkat Perusahaan.................................................... 50 3.1.2 Struktur Organisasi Perusahaan Daerah Unit BMC Bandung.................................................................................. 52 3.1.3 Prosedur Pembelian Persediaan Bahan Baku......................... 58 3.1.4 Dokumen-dokumen Yang Digunakan.................................... 63 3.1.5 Catatan-catatan Akuntansi Yang Digunakan.......................... 65 3.1.6 Bagan Sistem Informasi Akuntansi Pembelian Persediaan Bahan Baku............................................................................. 65 3.1.7 Pengendalian Persedian.......................................................... 65 3.1.8 Peranan Struktur Pengendalian Intern Pembelian Bahan Baku di Unit BMC Untuk Menghindari Penyimpangan.......
3.2
65
Metode Penelitian............................................................................ 67 3.2.1 Pengujian Hipotesis ................................................................ 68
3.3
Operasional Variabel....................................................................... 71
3.5
Tehnik Pengumpulan Data............................................................... 74
BAB IV HASIL PENELITIAN DAN PEMBAHASAN........................................ 77 4.1 Pelaksanaan Struktur Pengendalian Intern Pembelian Pada
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Bandoeng Milk Central ..................................................................
77
4.2 Peranan Struktur Pengendalian Intern Pembelian Bahan Baku di unit BMC untuk Menghindari Penyimpangan............................
81
4.3 Hasil Pengujian Hipotesis................................................................ 82
BAB V KESIMPULAN DAN SARAN................................................................. 89 5.1
Kesimpulan...................................................................................... 89
5.2
Saran................................................................................................ 90 5.2.1 Saran Hasil Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku.........................................................
90
DAFTAR PUSTAKA............................................................................................... 93 LAMPIRAN.............................................................................................................. 94 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUN VITAE).......................108
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DAFTAR GAMBAR
Halaman Gambar 1
Gambar Skema Kerangka Pemikiran..................................................48
Gambar 2
Struktur Organisasi PT. BMC unit Bandung......................................54
Gambar 3
Bagan Usulan Untuk Bagian Gudang.................................................91
Gambar 4
Bagan Usulan Untuk Bagian Kasir.....................................................92
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DAFTAR TABEL
Halaman Tabel I
Indikator Variabel dan Skala Pengukuran..........................................72
Tabel II Hasil Jawaban Kuesioner Untuk Variabel Independen Peranan Struktur Pengendalian Intern..................................................83
Tabel III
Hasil Jawaban Kuesioner Untuk Variabel Dependen Untuk Menghindari Penyimpangan....................................................84
Tabel IV
Hasil Keseluruhan Jawaban Kuesioner Peranan Struktur Pengendalian Intrern Pembelian Bahan Baku Untuk Menghindari Penyimpangan...............................................................86
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DAFTAR LAMPIRAN
Halaman Lampiran A
Surat Pesanan Barang........................................................................ 94
Lampiran B
Badan Struktur Pengendalian Intern Bahan Susu Murni................... 95
Lampiran C
Buku Harian Kas................................................................................ 97
Lampiran D
Cek Uang Muka................................................................................. 98
Lampiran E
Bukti Pengeluaran Gudang................................................................ 99
Lampiran F
Bukti Penerimaan Gudang................................................................100
Lampiran G
Kuesioner Penelitian.........................................................................101
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