scholarly journals Analisis Sistem Akuntansi Persediaan Bahan Penolong Terhadap Pengendalian Internal CV Bumi Nusantara

2020 ◽  
Vol 7 (2) ◽  
pp. 104
Author(s):  
Sheila Alifanny
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Inventory Systems ◽  
Accounting System ◽  
Case Study Method ◽  
Structured Interviews ◽  
Calculation System ◽  
Physical Calculation

The study aims of analyze and evaluating the accounting system for component inventory and internal control of CV Bumi Nusantara. This type of research is qualitative research with a case study method, through direct observation and structured interviews. Data analysis is performed is an analysis of component inventory systems and analysis of internal controls related to organizational structure in separating duties and responsibilities, authority systems and procedures of enumeration as well as healthy practices that cannot be separated from competent employees. The results showed that the procedures in the accounting system for component inventory carried out by CV Bumi Nusantara has run well but there are still weaknesses and shortcomings in the documents, records and functions related to the system and procedures. There is still a dual role in the function carried out with no separation of duties in the procurement and warehouse division, some documents are not in the company, do not record in the journal. In addition, the physical calculation system that is carried out needs an evaluation because it is only done by the warehouse. A good component inventory accounting system is very influential in improving the internal control of CV Bumi Nusantara because the network of procedures, documents, records and functions will affect the running process of an existing internal control, with the completeness of documents, records, and functions related to the supply of component will facilitate the internal control of CV Bumi Nusantara and improve the level of reliability of accounting information.

scholarly journals ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

2020 ◽  
Vol 13 (3) ◽  
pp. 355-366
Author(s):  
Asnat C Bani Bili ◽  
R E H Riwumanu ◽  
Ari Data
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Educational Background ◽  
Internal Controls ◽  
Accounting System ◽  
Accounting Information System ◽  
Income Statement ◽  
Internal Control System ◽  
The Cost

Inventory is a large asset owned by the company. Large investments invested in the form of inventory willcause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventoryis very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays animportant role in the arrangement of avoiding the repatriation of the company's wealth, especiallyinventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is becausethe inventory post has a considerable influence in the financial statements, which is in the balance sheetand in determining the price of inventory in the income statement. The problem in the research is how todesign good documents, records, and procedures related to the inventory accounting system ofmerchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multipositions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li JayaKupang. The results showed that the inventory accounting information system at UD. Li Jaya hasweaknesses in terms of inventory recording undone because of the limited educational background of theexisting workforce and in terms of its internal controls that have not been effective. The obstacles faced byUD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that isno recording at all in the warehouse section. The inventory accounting information system at UD LiJaya Kupang must have its own recording administration, so that employees do not record bythemshelves. Keywords : Inventory, Intenal Control, Inventory Accounting Information System

scholarly journals Kemampuan Unit Usaha Yayasan Nurul Hayat Dalam Menunjang Biaya Operasioanal Lembaga Amil Zakat

2015 ◽  
Vol 1 (2) ◽  
pp. 92
Author(s):  
Novalia Nastiti ◽  
Imron Mawardi
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Qualitative Approach ◽  
Business Unit ◽  
Operational Cost ◽  
Case Study Method ◽  
Structured Interviews ◽  
Descriptive Case Study ◽  
The Right

Amil zaka in zaka institutions has the right as one of eight ashnaf. Their rights are usually used by zaka institutions as operational cost. However, not all of the intitutions which manage zaka take amil’s right, one of them is Yayasan Nurul Hayat. This institution does not take amil’s right and it is independent in its operational cost. To support this operational cost, Yayasan Nurul Hayat establish business unit with utilize its profit.This study aimed to discover the capability of business unit in supporting operational cost of Yayasan Nurul Hayat. This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. This data is analyzed using descriptive method.The result of this study shows that Yayasan Nurul Hayat Employments’ Salary is taken from business unit’s profit. It is also used to give bonus for employments and grow the business unit of Yayasan Nurul Hayat up. From the result of this study, it can be concluded that the business unit which is developed has great capability to support operational cost of Yayasan Nurul Hayat.

scholarly journals EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Anindya Retno Wardhani ◽  
A.A Gde Satia Utama
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Data Entry ◽  
Qualitative Approach ◽  
Real Problem ◽  
Research Subject ◽  
Case Study Method ◽  
Accounting Information System ◽  
The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

scholarly journals Efektivitas Pengendalian Internal Persediaan Obat-Obatan Penanggulangan Covid-19 Di Instalasi Farmasi Dinas Kesehatan Provinsi Jambi

2021 ◽  
Vol 11 (2) ◽  
pp. 185-194
Author(s):  
Uni Mardhotillah ◽  
Diska Arliena Hafni
Keyword(s):  
Internal Control ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Internal Controls ◽  
Medicine Management ◽  
Study Research

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.

scholarly journals THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)

2017 ◽  
Vol 10 (3) ◽  
pp. 375
Author(s):  
Sera Marettini
Keyword(s):  
Accounting Information ◽  
The United States ◽  
Accounting System ◽  
Bank Account ◽  
Accounting Information System ◽  
Head Office ◽  
Foreign Companies ◽  
On Line ◽  
And Control

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and  an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.

scholarly journals E-Commerce Website as Seller Media for End User at Banyuwangi Mall

2018 ◽  
Vol 7 (2.13) ◽  
pp. 425
Author(s):  
Pending Puji Dwi Astuti ◽  
A A. Gde Satia Utama
Keyword(s):  
Current System ◽  
Internal Controls ◽  
Costs And Benefits ◽  
End User ◽  
Case Study Method ◽  
Account System ◽  
Design Proposal ◽  
Satisfaction Theory ◽  
Data Collection Procedure

This study aims to perform evaluation using End User Computing Satisfaction theory on Seller Account Banyuwangi Mall. The approach used in this research is qualitative explorative approach with case study method from SME seller of goods product. The data collection procedure used in this research is interview, observation, and documentation. The result of this research based on evaluation of Banyuwangi Mall e-commerce system shows have satisfaction as end user. The current system is adequate, but needs to be improved. Such improvements are used to improve the efficient use of the Banyuwangi Mall ecommerce system, especially the seller account system operated by SME actors who sell their products through Banyuwangi Mall. The improvement is a redesign of the sales system. The designs made have been adjusted based on the necessary improvements taking into consideration the costs and benefits, as well as the internal controls in each of their activities, so that the design proposal on the Banyuwangi Mall seller account is well worth considering. Further research is expected to be an evaluation and improvement of the appearance of the customer or buyer to make buyers more interested in transactions through Banyuwangi Mall and simplify the use.  

Employer Branding in B2B and B2C Companies in India: A Qualitative Perspective

2018 ◽  
Vol 5 (1) ◽  
pp. 76-95 ◽  
Author(s):  
Mukesh K. Biswas ◽  
Damodar Suar
Keyword(s):  
Subjective Experiences ◽  
Case Study Method ◽  
Structured Interviews ◽  
Employer Branding ◽  
The Past ◽  
Business To Consumer ◽  
Business To Business

The employer branding (EB) phenomenon has garnered the attention of practitioners and academicians over the past decade. However, the subjective experiences of managers on EB are hardly tapped. This study explores company executives’ views on EB through the case study method with semi-structured interviews in the context of the business-to-business (B2B) and business-to-consumer (B2C) companies located in India. Four key categories relevant to EB emerged from the data. These are (a) essence of a successful EB, (b) precursors of EB, (c) visibility of the employer and (d) outcomes of EB. Attributes of these categories were explored along the sub-themes, which reveal the respondents’ perceptions regarding their implementation of EB strategy. These attributes were similar in B2B and B2C companies.

Towards a multi-level servitization framework

2018 ◽  
Vol 38 (3) ◽  
pp. 810-827 ◽  
Author(s):  
Sambit Lenka ◽  
Vinit Parida ◽  
David Rönnberg Sjödin ◽  
Joakim Wincent
Keyword(s):  
Design Methodology ◽  
Theoretical Concept ◽  
Manufacturing Firms ◽  
Service Orientation ◽  
Case Study Method ◽  
Structured Interviews ◽  
Content Type ◽  
Multiple Case ◽  
Multi Level

Purpose The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations. Design/methodology/approach A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms. Findings Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization. Originality/value Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.

scholarly journals White Collar Fraud: A Case Study of KOSS

2016 ◽  
Vol 3 (1) ◽  
pp. 22
Author(s):  
Gagan Kukreja ◽  
Robert Brown
Keyword(s):  
Audit Committee ◽  
Internal Audit ◽  
White Collar ◽  
Internal Controls ◽  
Accounting System ◽  
Financial Statement Fraud ◽  
External Auditors ◽  
Executive Staff ◽  
American Express

Fraud does not draw community and political reaction like other crimes (Chapman & Smith, 2001) yet many believe that fraud can be as serious or even more serious than certain types of street crimes (Rebovich & Kane, 2002). The financial statement fraud of KOSS, an American company of more than $34 million was discovered in 2009 after the tipoff from American Express to Michael Koss, CEO. The fraud was significant relative to the size, turnover and profit of the organization perpetrated by senior accounting professional (white collar). KOSS would be classified as an SME and this fraud emphasizes that it is not only large organizations that need to be vigilant regarding accounting frauds and internal controls, but smaller companies as well. Because of its size, KOSS had little segregation of duties and, as was later revealed, massive weaknesses in internal controls. The external auditors, (Grant Thornton, LLP or “GT”) upon whom management were relying, did not have a full understanding of the business and clearly did not meet the expectations of senior management. It is also appeared that auditors failed to apply required audit standards during the audit. Later on, the external auditors agreed to pay KOSS compensation worth $8.5 million in July 2013 as a settlement.The board of directors including audit committee appeared to be unconcerned regarding effective internal controls, risk management and (wrongly) assumed that they could trust their senior executive staff. The board’s limited policy of ethics and compliance was outdated and did not include a whistleblowing policy. There was no internal audit function reporting to the board. Further, the computerized accounting system was outdated and lacked the application controls found in more modern applications. The purpose of this case study is to analyze what went wrong at KOSS, who was involved in fraud and how such kind of frauds can be avoided in future.

scholarly journals Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry

2020 ◽  
Vol 11 (4) ◽  
pp. 316
Author(s):  
Puji Rahayu Setyaningsih ◽  
Nengzih Nengzih
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Sampling Technique ◽  
Organization Culture ◽  
Structured Interviews ◽  
Quality Of Information ◽  
Descriptive Research ◽  
Agriculture Industry

This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this descriptive research is to provide a descriptive, systematic, factual and accurate description of the facts, properties, and relationships between the phenomena investigated. All data that will be used in this study is sourced from the results of respondents' answers to the questionnaire given to employees at PT. XYZ as many as 70 respondents with the unit of analysis are part of Business Control, Human Capital, Finance, Marketing, and Operations. The sampling technique that uses saturated sampling, which is a sampling technique where all members of the population will be used as samples. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. The results show that Internal Control Organizational Culture and Quality of Information Accounting have a positive significant effect to prevent fraud.

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