Vol 8, No 4 (2020)
Analysis of Rice Grain Purchasing Accounting System on Micro Business UD Santoso Rice Milling
Anita Permatasari, Nia Yuniarsih
Abstract
The development of rice milling technology had moved rapidly fast which is supported by modern technology. Common problems mostly faced by milling company is difficulties in controlling grain stock and grain purchasing process which is still using blind purchase without further information about future stock of the grain which will result in sale lost. Type of this study is case study which applies qualitative method and it uses primary data. Sample used in this study is UD Santoso, state-village owned which takes place in Ploso sub-district of Jombang region, east java. Result of study shows that function and procedure affect accounting system in grain purchasing process, chief of warehouse must play its role and function. All documents which are related to grain purchasing accounting system must be complete in order to avoid miss-order determination. There are several notes in grain purchasing accounting system such as grain stock card and warehouse card which must be synchronized between warehouse stock and purchasing staff about the recent stock of the grain.
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Keywords
Accounting system; Rice milling; UD Santoso; Purchasing system.
Publication information
Volume 8, Issue 4
Year of Publication: 2020
ISSN: 1857 - 8721
Publisher: EDNOTERA
How to cite
Permatasari, A., Yuniarsih, N.: Analysis of Rice Grain Purchasing Accounting System on Micro Business UD Santoso Rice Milling. Journal of Applied Economics and Business, Vol 8, No. 4, 22-34. (2020)