The purpose of study study is to explains how the implementation of procedures that make up the official loan purchase accounting systems of material goods, and how accounting information systems as sswel as recording a loan on the purchase of material goods system at PT. Madubaru Yogyakarta. This research use the analysis descriptive qualitative methdode. Data collection is done by observation and interviews in the accounting depatement at PT.Madubaru Yogyakarta. Based on the analysis that has been performed, accounting information systems purchases made by PT. Madubaru has gone well, and quite in keeping with the theory of purchase accounting system, it’s just that there are changes to the authorization on the standard operating procedures of companies that have not been repaired, so that the standard operating procedures that need tobe repaired, so that the resulting information is easy to understand.