PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG

2017 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Andhika Ariadharma
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Rank Correlation ◽  
Research Literature ◽  
Business World ◽  
Major Activity ◽  
Internal Control System ◽  
And Control

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA HOTEL LUCKY INN MANADO

2018 ◽  
Vol 13 (01) ◽  
Author(s):  
Leonardus I Made Deftrianto ◽  
David P. E. Saerang ◽  
Steven J. Tangkuman
Keyword(s):  
Economic Development ◽  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Business World ◽  
Internal Control System ◽  
Cash Receipt ◽  
Research Studies

Along with the development era of economic development is very rapid, where the business world is required to try to follow the developments that occur. The object of this research is Hotel lucky inn. The purpose of this study is to find out how the evaluation of internal control system cash receipts at the Hotel Lucky Inn Manado whether it is running effectively or not. The method of analysis used in this study is descriptive analysis is a method of discussion that is describing, describe, compare and explain a data with other data that become benchmarks in this study that is using Mulyadi theory so that it can be drawn conclusions to answer the problem in research studies , and draw conclusions. The results of the research can be seen that the evaluation of internal control system of cash receipt of Hotel Lucky Inn has been effectively seen by fulfilling the elements of internal control. The company's internal control standards are also appropriate.Keywords: Internal Control System, Cash

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

Applying the process approach in setting up the system of internal control in economic entities

2021 ◽  
Vol 20 (12) ◽  
pp. 2313-2323
Author(s):  
Zhanna A. KEVORKOVA ◽  
Natal'ya G. SAPOZHNIKOVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Business Processes ◽  
Risk Identification ◽  
Process Approach ◽  
Control Practice ◽  
Economic Entity ◽  
Internal Control System ◽  
Theoretical Generalization ◽  
And Control

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

scholarly journals SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85-94
Author(s):  
SETIADI HARTOKO
Keyword(s):  
Information System ◽  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Accounting System ◽  
Internal Control System

ABSTRAK   Sistem akuntansi penjualan dapat digunkan dalam transaksi penjualan tunai maupun penjualan kredit dengan tujuan agar penjualan dapat dicatat dan diawasi dengan baik, sedangkan penerimaan kas digunakan untuk meminimalisir kecurangan yang kemungkinan akan terjadi. Metode yang digunakan dalam penulisan penelitian ini merupakan metode Pengumpulan Data, Pustaka dan Deskriptif. Analisis ini meliputi system penjualan, system pembelian dan system pengendalian internal dengan hasil telah memenuhi unsur – unsur system dan pengendalian internal dengan baik dan dapat dioperasionalkan.   Kata Kunci      : Sistem Informasi, Pustaka, Pengendalian Internal dan Sistem Penjualan       ABSTRACT   The sales accounting system can be used in cash sales transactions and credit sales with the aim that sales can be recorded and monitored properly, while cash receipts are used to minimize fraud that is likely to occur. The method used in writing this study is a method of Data Collection, Library and Descriptive. This analysis includes the sales system, purchasing system and internal control system with results that have met the elements of the system and internal control properly and can be operationalized       Keywords              :  Information System, Library, Internal Control and Sales System.

scholarly journals Regulation of Safety and Quality of Osteopathic Healthcare

2016 ◽  
pp. 6-13
Author(s):  
G. . Yeremin ◽  
Е. . Тregubova ◽  
Е. . Mokhova
Keyword(s):  
Control System ◽  
Medical Care ◽  
Russian Federation ◽  
Internal Control ◽  
Quality And Safety ◽  
Expert Evaluation ◽  
Internal Control System ◽  
The Russian Federation ◽  
And Control

The article presents an analysis of the regulating system, an experience of the expert evaluation and control of the quality and safety of the medical care in the Russian Federation and in its constituent units. The paper considers aims, targets, ways and criteria of the expert evaluation and control of the quality and safety of the medical care with regard to the osteopathic medical care. Authors also give recommendations concerning the organization of the internal control system of safety and quality of the medical care provided by the osteopaths.

scholarly journals Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

2020 ◽  
pp. 156-166
Author(s):  
Fathiyah Fathiyah ◽  
Marissa Putriana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Comparative Method ◽  
Financial Statements ◽  
Provincial Government ◽  
Internal Control System ◽  
Information And Communication

This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018.  Data is analysed using the selection technique before drawing conclusions.  The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future.  This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.

Cluster analysis in the control over the activity of insurance companies

2020 ◽  
Vol 19 (3) ◽  
pp. 541-563 ◽  
Author(s):  
A.A. Turgaeva
Keyword(s):  
Cluster Analysis ◽  
Control System ◽  
Internal Control ◽  
Insurance Companies ◽  
Data Sampling ◽  
Mathematical Methods ◽  
Statistical Research ◽  
Internal Control System ◽  
And Cluster Analysis ◽  
And Control

Subject. The article considers clustering of insurance companies as a type of informatization of economy for practical application by the internal control system. Objectives. The purpose is to present clusters and give their interpretation for insurance companies in relation to internal control; identify the possibility of clustering, using the Deductor Studio platform developed by Base Group for internal control systems. Methods. The study employs techniques of statistical research and data processing, mathematical methods, methods of grouping, and cluster analysis. Results. Clusters are presented by several indicators of insurance companies. The study reveals heterogeneity in the results of distribution according to the rating of companies in terms of various indicators. It confirms the need to use the cluster analysis in the internal control system. Conclusions. Cluster analysis enables the internal control system to take into account all data regardless of their amount, and avoid data sampling. It reduces the level of errors in the results of analysis and control.

Automation of the Approval and Control Process of Documents

2012 ◽  
pp. 289-302
Author(s):  
Rui Pedro Figueiredo Marques ◽  
Henrique Manuel Dinis dos Santos ◽  
Carlos Alberto Lourenço dos Santos
Keyword(s):  
Control System ◽  
Internal Control ◽  
Radio Frequency Identification ◽  
Organizational Context ◽  
Control Process ◽  
Pivotal Role ◽  
Continuous Auditing ◽  
Internal Control System ◽  
Frequency Identification ◽  
And Control

Traceability systems, including the approval and control of documents, are increasingly assuming a pivotal role in the workflow of information across an organization and they can be classified as an element of any internal control system at the organizational context which contributes for a continuous auditing and helps to manage and minimize organizational risk. RFID (Radio Frequency Identification) is a technology that can enable the development of architectures which provide an adequate response to this requirement of internal control. Thus, this chapter, as main objective, raises awareness of the importance of these systems in an organizational environment. Moreover this chapter’s objective is to propose a modular and flexible solution which simultaneously traces, monitors, and searches the flow and location of documents in an organization, using RFID technology.

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