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

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.

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERNAL BAHAN BAKU PRODUKSI PADA UD. XYZ DI SIDOARJO

2020 ◽  
Vol 5 (1) ◽  
pp. 65-72
Author(s):  
Darno Darno ◽  
Anita Anita ◽  
Jaya Adi Gama Tengtarto ◽  
Kuswana Rama ◽  
Camelia Dewi R
Keyword(s):  
Control System ◽  
Production Process ◽  
Internal Control ◽  
Raw Materials ◽  
Raw Material ◽  
Study Approach ◽  
Analysis Technique ◽  
Internal Control System ◽  
Problem Solvers

The era of globalization, the industrial world is increasingly developing, there are many companies engaged in the industry that manage various kinds of products, there will be more competitive competition. The development of the company is increasing rapidly, with the level of use and need for raw materials that are relatively large and increasing consumer demand. Raw material inventory control system for its role is needed in companies with existing theories. The author intends to analyze "Evaluation Of The Internal Control System For Raw Material For The Smoothness Of The Production Prosess (Case Study at UD. XYZ di Sidoarjo)". The purpose of this study is to find out how the internal control system for raw material inventory can be used to facilitate all production processes or processing of raw materials at UD. Light Plastic Sidoarjo. The data analysis technique used and carried out is a qualitative descriptive technique, which is to compare the collected data on a theoretical basis as a reference material that provides several suggestions for problem solvers in writing. Based on the results of research that can be done that the processing process in the company includes: the stage of purchasing raw materials, the stage of storing raw materials, the processing stage, the distribution stage. The research was conducted using a case study approach with qualitative methods. Data collection methods are carried out, namely interviews, observation and documentation. Based on the analysis, it is concluded that the internal control system for raw material inventory can expedite the processing or production process in the company which is said to be good, but there are still some weaknesses, namely concurrency in work, lack of monitoring of the production process or processing time and the entry and exit of goods in the company.

scholarly journals The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ragil Satrio ◽  
Eko Ganis Sukoharsono ◽  
Yeney Widya Prihatiningtyas
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
The Core ◽  
Internal Control System ◽  
Information And Communication ◽  
The Government ◽  
The Village

This study aims to understand how internal control system in <em>Sima</em> village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of <em>Sima</em> was formed through a series of preparatory ceremonies of <em>Manusuk Sima</em>, the use of inscription as a form of risk assessment, the ceremony of <em>Manusuk Sima</em> as the core control of the village of <em>Sima, Asuji </em>and <em>Caitra </em>grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the <em>Sima</em>. The overall internal control system existing in Majapahit Empire during Hayam Wuruk’s reign was an implication of <em>Nawa Sanga</em>, the form of beliefs who prefer spirituality in running the government system.

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 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>

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

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN BELANJA SUBSIDI BUNGA KREDIT PROGRAM DI DITJEN PERBENDAHARAAN KEMENTERIAN KEUANGAN

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A. Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rating Scale ◽  
Descriptive Analysis ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Information And Communication ◽  
The Government

ABSTRACTInternal Control System is one of the criteria in giving opinion by the auditing body in Indonesia. Beside that, the government is required to regulated and maintain an Internal Control System within the government as a whole. This study aimed to evaluate the Internal Control System in expenditure of Credit Program Interest Subsidy in Directorate General of Treasury at The Ministry of Finance. In this study, Internal Control System consist of control environment, risk assesssment, control activites, information and communication, and monitoring activities. The Primary data were obtained from questionnaire and interview with financial managers in Credit Program Interest Subsidy in Directorate General of Treasury and official that related in making decisions to make Internal Control System become adequated, while the secondary data were obtained from the reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy which selected by purposive sampling. The Model was evaluated by Descriptive Analysis and Rating Scale. The Result of this study: (1) From the descriptive analysis has shown that internal control system did not systematic and integrated; (2) Rating scale has shown that the information and communication elements had the lowest value, and indicators human resource guidance from the element of control activities had less value.  Keywords: internal control system, interest subsidy expenditure, rating scale  ABSTRAKSistem Pengendalian Intern adalah salah satu kriteria dalam pemberian opini yang dilakukan oleh Badan Pemeriksa Keuangan. Disamping itu, pemerintah diharuskan untuk mengatur dan menyelenggarakan sistem pengendalian intern di lingkungan pemerintah secara menyeluruh. Penelitian ini bertujuan untuk mengevaluasi Sistem Pengendalian Intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan Kementerian Keuangan. Dalam penelitian ini, Sistem Pengendalian Intern terdiri atas lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan. Data primer diperoleh melalui kuesioner dan wawancara dengan pengelola keuangan belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, dan pejabat yang terkait dengan pengambilan keputusan agar sistem pengendalian intern menjadi memadai, sedangkan data sekunder diperoleh dari laporan yang terkait sistem pengendalian intern dan belanja subsidi bunga kredit program yang dipilih secara sengaja (purposive sampling).  Model dalam penelitian ini dievaluasi dengan analisis deskriptif dan skala rating (rating scale). Hasil dari penelitian ini menunjukkan bahwa Sistem Pengendalian Intern belanja subsidi bunga kredit program tidak sistematis dan terpadu. Skala Rating menunjukkan bahwa unsur informasi dan komunikasi memiliki nilai terendah diantara unsur yang lain dan sub unsur pembinaan sumber daya manusia dari unsur kegiatan pengendalian memiliki nilai terendah.Kata kunci:    sistem pengendalian intern, belanja subsidi bunga, skala rating

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

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