ANALISIS SISTEM AKUNTANSI PEMBELIAN BBM PADA SPBU 24.31655 LUBUK KUPANG KECAMATAN SELATAN I KOTA LUBUKLINGGAU

Authors

  • Kusnadi Yudha Wiguna Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas
  • Edwin Mangku Negara Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas
  • Anggia Syafitri Program Studi Bisnis Digital Fakultas Ekonomi dan Bisnis Universitas Musi Rawas

Keywords:

Sistem Akuntansi Pembelian., BBM, Lubuklinggau

Abstract

The problem formulation in this study is how the fuel purchase accounting system is implemented at SPBU 24.31655 Lubuk Kupang, South Lubuklinggau District I, Lubuklinggau City. The objective of this study is to analyze the fuel purchase accounting system at SPBU 24.31655 Lubuk Kupang, South Lubuklinggau District I, Lubuklinggau City. The research method used is a descriptive approach to analyze the fuel purchase accounting system at SPBU 24.31655 Lubuk Kupang. The results and discussion show that the purchasing accounting system at SPBU 24.31655 Lubuk Kupang has been computerized and is in accordance with Pertamina’s Standard Operating Procedures (SOP). This is because SPBU 24.31655 Lubuk Kupang operates as a partner of Pertamina, with standardized pricing and order quantities determined by the company. Therefore, SPBU 24.31655 Lubuk Kupang functions as a distributor of fuel products such as Pertalite, Solar, Pertamax, and Dexlite in the Lubuklinggau City area.
Keywords: Purchasing Accounting System.

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Published

2025-02-28

How to Cite

Kusnadi Yudha Wiguna, Negara, E. M., & Anggia Syafitri. (2025). ANALISIS SISTEM AKUNTANSI PEMBELIAN BBM PADA SPBU 24.31655 LUBUK KUPANG KECAMATAN SELATAN I KOTA LUBUKLINGGAU. Smart Accounting Journal, 13(1), 28–33. Retrieved from http://ejurnal.unmura.org/index.php/smartaccounting/article/view/417

Issue

Vol. 13 No. 1 (2025): Smart Accounting Journal

Section

Articles

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