scholarly journals Evaluasi Pengendalian Intern Terhadap Sistem Akuntansi Pembelian dan Persediaan Bahan Baku Pada PT Fuyindo Multi Perdana

2010 ◽  
Vol 1 (2) ◽  
pp. 666
Author(s):  
Vini Mariani ◽  
Yonarsie Bindari
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Raw Materials ◽  
Field Research ◽  
Internal Controls ◽  
Literature Study ◽  
Accounting Systems ◽  
Internal Control System ◽  
Operational Activities ◽  
A Company

Internal control is essential for the operational activities of a company. The author conducted research for internal control of accounting systems and inventory purchases of raw materials. Internal controls for purchasing and inventory of raw materials is essential if companies want to produce a superior product. In this study researchers prepare the field research method by observation and literature study by studying the theories associated with the purchase and supply of raw materials. The results obtained show the important things that can be controlled by the company for operating companies to run well and the management can give a decision based on the reports of evaluation results, it can be suggested that companies should do in the internal control system purchase accounting and inventory of raw materials. 

scholarly journals IPTEKS PENGENDALIAN INTERNAL DALAM MEMINIMALKAN RESIKO KREDIT BERMASALAH PADA LEMBAGA PEMBIAYAAN

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Saskya Clarisa ◽  
Steven J. Tangkuman
Keyword(s):  
Control System ◽  
Credit Risk ◽  
Internal Control ◽  
Internal Controls ◽  
Internal Control System ◽  
Finance Company ◽  
Operational Activities ◽  
A Company

PT. FIFGROUP as a company engaged in financing services is a company whose main source of profit comes from interest on community loans. Therefore the main problem that is often faced for a finance company is bad credit, which is where consumers do not smoothly make installment payments that cause losses, so that the company must think hard to reduce the credit risk so that the company's operational activities can run well. Therefore the internal control system at the company is very important, especially in terms of internal control of credit. The purpose of this study is to find out the internal controls that are applied in the company through the process of credit submission by consumers to billing to minimize credit risk.Keyword : internal control, credit risk

scholarly journals Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi

2018 ◽  
Vol 5 (1) ◽  
pp. 76
Author(s):  
Vicky Roh Idhofi ◽  
S. Sudarno ◽  
Agung Budi S.
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Method ◽  
Internal Controls ◽  
Cash Income ◽  
Accounting System ◽  
Internal Control System ◽  
A Company ◽  
Collection Methods

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGELOLAAN PERSEDIAAN BERDASARKAN COSO PADA CV. KOMBOS TENDEAN MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Lisa Elisabet Makikui ◽  
Jenny Morasa ◽  
Sherly Pinatik
Keyword(s):  
Control System ◽  
Inventory Management ◽  
Internal Control ◽  
Qualitative Method ◽  
Literature Study ◽  
Service Companies ◽  
Internal Control System ◽  
Information And Communication ◽  
Operational Activities ◽  
Operational Activity

Inventory is a very important component in the operational activities of service companies engaged in the workshop. Internal control system is a process in ensuring the operational activities of the company running effectively and efficiently. COSO has 5 components in the control system that is the control environment, risk assessment, control activities, information and communication and supervision of existing performance in the company. The purpose of this research is to know the internal control system of COSO inventory management. The research method used is descriptive qualitative method and this research data obtained through interview and literature study. This research was conducted on CV. Kombos Tendean which is one of the service companies. The result of research stated that the internal control system on the management of inventory based on COSO seen from the company's operational activity has some strength because it has applied the internal control elements according to the company's SOPKeywords: COSO Internal Control System  

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. ANGKASA RAYA KUPANG

2019 ◽  
Vol 7 (1) ◽  
pp. 1-14
Author(s):  
Magdalena Daos ◽  
Yohana Febiani Angi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Method ◽  
Study Data ◽  
Research Data ◽  
Questionnaire Data ◽  
Analysis Model ◽  
Literature Study ◽  
Analysis Techniques ◽  
Internal Control System

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan dilakukan oleh UD. Angkasa Raya kurang efektif atau memiliki persentase 49,79% dan 43,86%. Kata kunci: Sistem Pengendalian Internal, Perlakuan Akuntansi, Dan Inventarisasi Barang Dagangan.   This research to find the application of the internal control system and the treatment of merchandise inventory accounting at UD. Angkasa Raya Kupang. The research method used in a combination research. Data collection techniques used were observation, interview, documentation, questionnaire and literature study. Data analysis techniques used were using the Miles and Huberman analysis model, including reduction, display, and conclusion drawing or verification and researchers also used the Dean J. Champion formula for analyzing the questionnaire data (1) tabulation of questionnaire answers (2) grouping answers to questionnaires (3) adding up each respondent’s answer (4) comparing the answer “Yes” to the respondent’s answer and (5) making a report later to find out as far as where the application of the internal control system and treatment inventory of merchandise is adjusted based on the established criteria. The results of the study show that the application of the internal control system and the treatment of merchandise inventory accounting carried out by UD. Angkasa Raya is less effective or has a percentage of 49,79% and 43,86%. Keywords: Internal Control System, Accounting Treatment, And Inventrory Of Merchandise.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERN PERSEDIAAN BAHAN BAKU PADA PT. FITRIA SARBINI MITRA MANDIRI KOTA BANJARBARU

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Hendrayani Hendrayani ◽  
Maria Anastasia ◽  
Endah Sri Bintari
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Research Method ◽  
Raw Materials ◽  
Qualitative Approach ◽  
Raw Material ◽  
Descriptive Research ◽  
Internal Control System ◽  
Finance Department

Abstract: The purpose of this research is to find out the internal control system of raw material inventory at PT. Fitria Sarbini Mandiri Partners of Banjarbaru City during this time and To find out the internal control system of raw material inventory at PT. Fitria Sarbini The Independent Partner of Banjarbaru City that should be Descriptive research method and only uses a qualitative approach. The researcher only develops the concept and collects facts but does not conduct hypothesis testing and is carried out for 3 (three) months. Based on the results of research and analysis, the Internal Control System supplies raw materials of PT. Fitria Sarbini Mandiri Partners Banjarbaru City is already good, PT. Fitria Sarbini Mandiri Partner Banjarbaru City already has an itern control system procedure well, but in the future there are some things that must be considered like the finance department that performs transaction functions and records there should be an accounting section and can put professional and experienced employees in the company's job structure PT. Fitria Sarbini Mandiri Partners of Banjarbaru City. Keywords: Raw Material, Inventory, Internal Control System Abstrak: Tujuan dari penelitian ini adalah Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru selama ini dan Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru yang seharusnya. Metode penelitian deskriptif dan hanya menggunakan pendekatan kualitatif. Peneliti hanya mengembangkan konsep dan menghimpun fakta tetapi tidak melakukan pengujian hipotesis dan dilakukan selama 3 (tiga) bulan. Berdasarkan hasil penelitian dan analisis, Sistem Pengendalian Intern Persediaan bahan baku PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah baik, PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah memiliki prosedur sistem pengendalian intern dengan baik, namun kedepannya ada beberapa hal yang harus di perhatikan seperti pada bagian keuangan yang mengerjakan fungsi transaksi dan pencatatan seharusnya ada bagian akuntansi dan bisa menempatkan karyawan yang profesional dan berpengalaman pada stuktur jabatan perusahaan PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru. Kata kunci : Sistem Pengendalian Intern, Persediaan, Bahan Baku

scholarly journals SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN

2021 ◽  
Vol 1 (1) ◽  
pp. 76-81
Author(s):  
Khairani Khairani ◽  
Zuliana Zulkarnaen
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Primary Data ◽  
State Budget ◽  
Transportation Sector ◽  
Internal Control System ◽  
Class 1 ◽  
Directorate General ◽  
And Control ◽  
A Company

Navigation District is a company engaged in the transportation sector. Everycompany has an internal control system. The purpose of designing an internalcontrol system from a recent perspective that includes a broader scope is essentiallyto protect company property, encourage accuracy and reliability of accountingdata and reporting, increase business effectiveness and efficiency, and encouragecompliance with management policies that have been outlined and regulations. -the rules are there. The type of data used in this research is primary data, namelyqualitative data. The data obtained were collected, interpreted and analyzed thendescribed in detail to find out the problem and seek an explanation. Researchconducted by researchers is primary data obtained directly from the company inthe form of interviews and observations. The purpose of this study was to analyzeand explain the system and procedures for payroll and wages of the Belawan Class1 Navigation District employees and to analyze and explain internal controls in thepayroll and wage systems of employees in the Class 1 Navigation District ofBelawan. The results showed that the payroll procedure that is usually carried outin Belawan Class 1 Navigation District, namely the treasurer makes payroll detailsthen tested by the Commitment Making Officer (PPK) by issuing a paymentapproval letter, after which it is validated by the SPM Signing Officer (PaymentOrder) by issuing a letter. Pay Order (SPM). The SPM main salary is converted bythe State Treasury Service Office (KPPN). After being converted by KPPN, themain salary will be paid to each employee's account. The internal control systemcarried out by the Ministry of Transportation, Directorate General of SeaTransportation, Class 1 Navigation District, Belawan, is controlled by the KPA(Proxy of Budget Users) which is authorized to prepare DPA (BudgetImplementation Documents) , a budget implementation document used as areference for budget users in carrying out government activities as theimplementation of the APBD (State Budget), establishing a PPK (CommitmentMaking Officer), issuing a decree on the appointment of an expenditure treasurer,article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system ofsupervision and control so that the process of settling bills at the expense of theAPBD is carried out in accordance with statutory regulations.

scholarly journals ANALYSIS OF INTERNAL CONTROL OF INVENTORY ACCOUNTING INFORMATION SYSTEM AT PT. ANDRE LAURENT

2019 ◽  
Vol 1 (1) ◽  
pp. 73-86
Author(s):  
Muchamad Aqil Nugroho
Keyword(s):  
Information System ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Difference ◽  
Operational Activities ◽  
First In First Out ◽  
A Company

Accounting information system (AIS) is used to assist data processing in a company with the aim to optimize the performance of employees based on the duties and responsibilities of each employee. PT Andre Laurent currently still has obstacles in recording its inventory that causing the difference of inventory stock. This study aims to analyze the procedures of accounting information systems and implementation of internal controls in the company and to design proposals and also to implement a good accounting information system for the company. The research method used in this research is qualitative research method, data collection method by interview, observation or direct observation to the company, documentation and questionnaire is distributed to users of accounting information system proposed based on the discussion. The results of the research are such as the application of FIFO (First-In First-Out) method to inventory recording, improvement of procurement and expenditure procedures, and implementation of Accurate 5 Education Software that will optimize the company's operational activities.

scholarly journals EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Chandro Novrio Tamoding ◽  
Ventje Ilat ◽  
Meily Kalalo
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Control Structure ◽  
Internal Controls ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Five Elements ◽  
Operational Activities ◽  
Descriptive Method ◽  
Legislative Assembly

Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional people's legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional people's legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional people's legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.

scholarly journals Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Penerimaan Kas Pada PT Bank BRI Cabang Tahuna

2019 ◽  
Vol 8 (1) ◽  
pp. 15
Author(s):  
Debby E. R. Sarapi ◽  
Wilfried S. Manoppo ◽  
Dantje Keles
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Services ◽  
Accounting Systems ◽  
Clear Separation ◽  
Financial Perspective ◽  
Internal Control System ◽  
A Company ◽  
Good Manner ◽  
Cash Receipt

Banking has a very important role in the wheel of the Indonesian economy, because it provides services in various business fields. Banking as it is known is not an ordinary business entity as a company engaged in trade and industry, but a business entity engaged in financial services. Internal control within the company is maintaining and ensuring that every activity in the company is in accordance with and in line with the company's goals. With strict internal control, it is expected that all company operations can run smoothly. not only in the case of operations that will run in an orderly and good manner according to the procedure, but from the company's financial perspective it can also be monitored better so that there are no mistakes and acts of fraud. The purpose of this study is to evaluate the internal control and cash receipt accounting systems available at BRI Tahuna Branch. This type of research is qualitative. Methods of data collection in the form, is conducting interviews, observation and documentation. The results of this study are the Implementation of the Internal Control System at Cash Receipts at PT. Bank Rakyat Indonesia (Persero) Tbk Tahuna Branch has fulfilled the elements of the Cash Receipt Internal Control System and is running well. This is indicated by the clear separation of duties, responsibilities, and authority limits in each work unit in the company.

scholarly journals EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Maria Marisa Marau ◽  
Grace B. Nangoi ◽  
Hendrik Manossoh
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Method ◽  
Internal Controls ◽  
A Company

A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control

Sign in / Sign up

Export Citation Format

Share Document