Abstract:
This research is purposed to analyze purchasing system procedure in PT
Cheetham Garam Indonesia by looking internal control over purchases has several
elements that should exist in a purchasing system on purchasing system
procedure, planning and controlling raw materials, and recording procedures and
health practice. These internal control exist in purchasing to handle the
smoothness of availability raw materials used for production.
This qualitative research is conducted through analysis from interview and
observation during the research in PT Cheetham Garam Indonesia. The result of
interview and observation was compare with literature review that provide in this
research.
