Savitri, Ni Kadek Diah (2025) Analisis Sistem Akuntansi Pembelian Barang Alat Tulis Kantor Pada Branch Office Garuda Indonesia Denpasar. Diploma thesis, Politeknik Negeri Bali.

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Abstract

This study aims to evaluate the internal control system in the purchasing process at Garuda Indonesia Branch Office. The method used is a qualitative descriptive approach with a case study as the main strategy. Data were collected through observation and documentation, then analyzed to describe the real conditions and reveal relevant facts. The results of the study indicate that although aspects of document authorization and human resource management have been implemented quite well, there are still significant weaknesses in the organizational structure and internal control practices. Several important functions such as purchasing, receiving, and storing goods have not been structurally separated, which increases the risk of errors and fraud. In addition, the use of documents is not fully orderly administratively and the receiving function has not conducted physical inspections of goods received. This study recommends a clear separation of functions, the implementation of an orderly document numbering system, the implementation of physical inspections by an independent party, and periodic internal audits. With these steps, the internal control system for purchasing is expected to be more effective, accountable, and able to minimize operational risks.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Internal Control, Purchasing, Case Study, Garuda Indonesia, Qualitative Descriptive.
Subjects: Ilmu Sosial Humaniora > Ilmu Sosial
Divisions: Jurusan Akuntansi > Prodi D3 Akuntansi > Tugas Akhir
Depositing User: Ni Kadek Diah Savitri
Date Deposited: 05 Sep 2025 02:22
Last Modified: 05 Sep 2025 02:22
URI: https://repository.pnb.ac.id/id/eprint/19398

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