PT Star Prime Nusa (SPN) is a company that produces household furniture for Middle and upper consumer segment. The production process starts when there is information on the terminal computer that indicates the need for certain products that come from the results of the recapitulation and sales forecasts by Marketing. The Production Planning Department started preparing production schedule with due observance of product specifications consisting of raw material requirements and production routes originating from Integrated Applications. Based on that information Production Planning prepares a new production file in the Integrated Application in the form of: Work Oder, Material Requirements, and a Move Ticket. Along with this process the Planning Section Production also monitors the availability of raw materials. When the raw material is not sufficient, the Production Planning Section will update the Request file Purchases on the Integrated Application which will then be forwarded to the computer terminal at Purchasing department. When all production documents are finished updating on the Integrated Application by Section Production Planning, the Integrated Application system will automatically notify you to the Factory Parts computer terminal. The Factory Head will access the documents in the Application Integrated in the form of Work Oder, Material Requirements, and Move Tickets needed for production execution. Furthermore, the Head of the Factory will Arrange the factory workforce needs, and coordination with the machine operator's Technical Team to prepare the entire machine in order used for production according to the set schedule. Furthermore, based on Material Requirement then the Head of the Factory will update and print the Material Requisition from Integrated applications that will be sent to the Raw Material Warehouse to get raw materials for production activities. The Raw Material Warehouse Officer will record the release of Raw Materials on Warehouse stock card and file the Material Requisition documents. When all the production requirements are ready, the production process will start, but if it happens lack of raw materials, workers in the work center will give a report verbally to Head of Factory to make additional Material Requisition and forward it to the Raw Material Warehouse. When the work at the production work center is completed, the Factory Head will recap all activities factory workers on a report on the activities of the workforce on the application computer files Integrated which contains information on the number of hours worked for each worker and details of their work for each production activity. In addition, the Head of the Factory will send a notification via Integrated application to computer terminals in the Cost Accounting Section and in the Section Payroll related to information on the completion of the production process. Cost Accounting Section will access the Integrated Application to calculate WIP and transfer WIP to Finish Good. Likewise the Payroll Section will access Integrated application to update employee working hours data.

Make an analysis related to the application of internal control based on control computer environment such as: Input, process, and output.