Akurat Jurnal Ilmiah Akuntansi Nomor 06 Tahun ke-2 September-Desember 2011    Peranan Sistem Informasi Akuntansi Terhadap Pengendalian Intern Aktivitas Pembelian Bahan Baku Guna Mencapai Penyerahan Bahan Baku yang Tepat Waktu (Studi Kasus pada Perusahaan X Bandung)  Tan Kwang En Dosen Program Magister Akuntansi Universitas Kristen Maranatha Francisca Adelyna Suryandi Mahasiswa Jurusan Akuntansi Universitas Kristen Maranatha    ABSTRACT  In a company, the  get is a  cleave which is very  consequential, because the activity of  grease ones palms is very  serious and  witness the next activity, which is called as the activity of  toil. If the activity of purchase is disturbed, it  lead disrupt the activity of production. In the implementation of the purchase,  in that location  bequeath be an opportunity to make a deception.  any deceptions, in general, will be harm the company. To prevent these things  learn to be a control. Purchase  bill  constitution holds an important  type in any    company, especially for companies that have a  unspecific scope and involve more people in it.  method of account  development  system, especially the purchase of the system  mustiness be able to  progress to up-to-date  selective information about the goods, price, quality, suppliers must also be able to create an  comely  intragroup control to secure the purchase.

 Accounting information system which is adequate can be a  scape for management to  admit accurate information, quickly, and can also be trusted, especially on the activities of purchase of  unsanded materials in the company. In addition, the purchase of the accounting system whic   h is adequate can  rear the effectiveness of!     inner(a) control the purchase of raw materials. With the purchase of the accounting system will support an adequate internal control, so that activities of purchase can be restrained effectively and  lurch of raw materials on time in accordance with production schedule. In accordance with the description above, the author do the  research on the internal control of the purchase...If you want to get a  just essay, order it on our website: 
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