PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENINGKATAN PENGENDALIAN BIAYA PRODUKSI (Studi kasus PT.Nusa Palapa Gemilang)

Abstract

This research aimed to analyze the implementation of internal controlling system of production. While, the population was PT Nusa Palapa Gemilang Company which Produced NPK fertilizer. Moreover, the research was qualitative with case study as its approach. The approach was applied in order to understand the phenomena or issues happened, by collecting my kinds of information which then processed in order to find out some solution; so that the problems could be solved. Furthermore, from the interview, it showed internal controlling had been done properly in accordance with the existing procedure system. However, there were problems in production process which occurred as suppliers were late in delivering raw material despite there were more demand of fertilizer and extra cost of direct employees. In other words, the more the demand of fertilizer, the higher the extra cost of NPK fertilizer. Additionally, the research result concluded by having internal and production cost contolling of supply, the applied system and production had been propertly implemented according to its system and producer. In addition, there were also some interfering factors which shouldbe known; in order to have recommendation for restructuring.
Keywords: internal controlling system, production cost controlling, production process