The Indonesian Red Cross Society or commonly called the Indonesian Red
Cross (PMI) is a humanitarian organization in Indonesia. PMI conduct
humanitarian activities, particularly in the field of blood transfusion and natural
disaster relief. UTDC PMI city of Surakarta is located in the city of Surakarta and
is the part that deals with units of blood transfusion. Problems to be discussed in
this research is about the internal control system supplies consumables to the
UTDC PMI Surakarta. This study aimed to know the implementation of
accounting systems purchase consumables, and then evaluate the strengths and
weaknesses of the internal control system purchase consumables.
From the research that has been conducted, researchers found several
weaknesses and strengths in the internal control system purchase UTDC PMI
Surakarta. Found in excess among others: There is already a card debt and debt
listing procedures, all documents printed serial numbered, buying process has
involved several functions, documents authorized by competent authority,
recording of accounting functions performed on the documents that have a
complete authorization.
Weaknesses found among others: do not make a note of change orders,
function concurrently receiving and storing inventory, execution of purchases
made by the logistics department, causing instability work ineffectiveness logistics
department.
In conclusion the researchers have done is UTDC PMI Surakarta already
have a good organizational structure, the separation of duties and responsibilities
clearly between the parts of the organization, consumables purchasing system run
well, the separation of functions so that one function is run by one part of it
although there is a concurrently in the receiving and storage functions, documents
and accounting records used is sufficient, procedures that run was good enough
although there are some that need to be improved and added.
Based on the research that has been done, researchers gave some
suggestions are: to establish the function of receiving the goods, making letter
purchase order changes.
Keywords: Purchase of Consumables. Systems and Procedures. Internal Control
System
