Analisis Sistem Dan Prosedur Pengeluaran Persediaan Suku Cadang Dalam Upaya Meningkatkan Pengendalian Internal (Studi Pada Proses Pelayanan Jasa Service PT. Astra Internasional, Tbk. Auto 2000 Kediri Suharmadji)

Jurnal Administrasi Bisnis (JAB)|Vol. 45 No.1 April 2017| administrasibisnis.studentjournal.ub.ac.id

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ANALISIS SISTEM DAN PROSEDUR PENGELUARAN PERSEDIAAN SUKU

CADANG DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL

(Studi Pada Proses Pelayanan Jasa Service Pt. Astra Internasional, Tbk. Auto 2000

Kediri Suharmadji)

Mardiana Putra Moch. Dzulkirom AR Raden Rustam Hidayat

Fakultas Ilmu Administrasi 8QLY__{UVLWDV %UDZLMD\D}

Malang

Email : m.putra3022@gmail.com

ABSTRACT

This research intentioned to identify the weaknesses spending spare parts inventory in PT. Astra International, Tbk Auto 2000 Kediri Suharmadji. This type of research is a descriptive research. Analysis file is that by analyzing the implementation of systems and procedures for spare parts inventory spending. The Z_nZ_{lysis file} wZ_s Z_{lso conducted in intern}Z_{l control over spending sp}Z_{re p}Z_{rts inventory th}Z_{t is effective for the comp}Z_ny. This reseZ_{rch produced there} Z_{re intern}Z_{l controls} Z_{re less effective for 37} :_VWUZ _,QWHUQZ_WLRQZ_{O Tbk} :_uto 2000 Kediri 6XKZ_UPZ_{GML. Implement}Z_{tion of St}Z_QGZ_{UG 2SHU}Z_{WLQJ 3URFHGXUHV 623)} Z_{re included in theory} less heZ_{lthy pr}Z_{ctices went well. In} Z_{ddition, the use of documents for expenditure inventory of sp}Z_{re p}Z_rts necessZ_{ry to incre}Z_{se especi}Z_{lly in tKH IRUP 3URRI RI 6SHQGLQJ 3}Z_{UWV, so th}Z_{t the intern}Z_{l controls implemented} in 37 :_VWUZ _,QWHUQZ_WLRQZ_{O 7EN} :_{uto .HGLUL 6XK}Z_UPZ_{GML c}Z_{n be more effective. Suggestions on this} reseZ_{rch th}Z_{t the comp}Z_{ny inst}Z_{lled the St}Z_ndZ_{rd Oper}Z_{ting Procedure (SOP)} Z_{t the w}Z_{rehouse of sp}Z_{re p}Z_rts WR KHZ_{OWK\ SU}Z_{FWLFH F}Z_{Q FRPH WR IUXLWLRQ} :_{nother suggestion iV WKH} Z_{GGLWLRQ RI VKHHW WR Iorm Proof of} 6SHQGLQJ 3Z_{UWV to le}Z_{rn more} Z_{bout the truth of the sp}Z_{re p}Z_{rts inventory expenses.}

Keywords: Systems and Procedures, Internal Controls, Spending, Inventory.

ABSTRAK

Penelitian ini dimaksudkan untuk mengetahui kelemahan pengeluaran persediaan suku cadang yang ada di PT. Astra Internasional, Tbk Auto 2000 Kediri Suharmadji. Jenis penelitian ini yaitu penelitian deskriptif. Analisis data yang dilakukan adalah yaitu dengan cara menganalisis pelaksanaan sistem dan prosedur SHQJHOXDUDQ SHUVHGLDDQ VXNX FDGDQJ :_QZ_{OLVLV G}Z_WZ _MXJZ _GLOZ_NXNZ_{Q G}Z_OZ_{P SHQJHQG}Z_OLZ_{Q LQWHUQ}Z_O Z_WZ_V

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Jurnal Administrasi Bisnis (JAB)|Vol. 45 No.1 April 2017| administrasibisnis.studentjournal.ub.ac.id

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1. PEND:_HULU:_N

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Jurnal Administrasi Bisnis (JAB)|Vol. 45 No.1 April 2017| administrasibisnis.studentjournal.ub.ac.id

88 disusun untuk menjZ_min Z_dZ_nyZ _perlZ_kuZ_{n y}Z_ng

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umum.

2. Fungsi

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penghitungZ_{n fisik persedi}ZZ_{n umumny}Z _bersifZ_t

sementZ_rZ_{, y}Z_{ng bi}Z_sZ_nyZ _{berbentuk komite, y}Z_ng Z_nggotZ_nyZ _dipilihkZ_{n d}Z_{ri k}Z_ryZ_wZ_{n y}Z_{ng tid}Z_k

menyelenggZ_rZ_kZ_{n c}Z_tZ_tZ_n Z_kuntZ_{nsi persedi}ZZ_n

dZ_{n tid}Z_{k mel}Z_ksZ_nZ_kZ_{n fungsi gud}Z_{ng. P}Z_nitiZ

penghitungZ_{n fisik persedi}ZZ_{n terdiri d}Z_{ri :}

a. PemegZ_{ng k}Z_{rtu penghitung}Z_{n fisik}

b. Penghitung c. Pengecek

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sistem penghitungZ_{n fisik persedi}ZZ_{n menurut}

MulyZ_{di (2008:579)} Z_dZ_lZ_{h :}

a. PZ_nitiZ _penghitungZ_{n fisik persedi}ZZ_n

PZ_nitiZ _{ini berfungsi untuk mel}Z_ksZ_nZ_kZ_n

penghitungZ_{n fisik persedi}ZZ_{n d}Z_n

menyerZ_hkZ_{n h}Z_{sil penghitung}Z_{n tersebut}

kepZ_dZ _bZ_giZ_{n k}Z_{rtu persedi}ZZ_{n untuk}

digunZ_kZ_{n s}Z_bZ_gZ_{i d}Z_sZ_{r penyesu}Z_iZ_{n terh}Z_dZ_p

cZ_tZ_tZ_{n persedi}ZZ_{n d}Z_lZ_{m k}Z_{rtu persedi}ZZ_n.

b. Fungsi Z_kuntZ_nsi

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Jurnal Administrasi Bisnis (JAB)|Vol. 45 No.1 April 2017| administrasibisnis.studentjournal.ub.ac.id

89 3. JZ_ringZ_{n Prosedur y}Z_{ng Membentuk Sistem}

Menurut MulyZ_{di ( 2008:580), j}Z_ringZ_n

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Jurnal Administrasi Bisnis (JAB)|Vol. 45 No.1 April 2017| administrasibisnis.studentjournal.ub.ac.id

91 KZ_ryZ_wZ_{n y}Z_{ng sud}Z_{h menj}Z_{di k}Z_ryZ_wZ_{n tetep,}

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