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 ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS TERHADAP EFEKTIFITAS PERUSAHAAN (Studi Kasus pada PT Astra International, Tbk – Isuzu Cabang Bogor)

2019 ◽  
Author(s):  
Melissa Lukman ◽  
Yayuk Nurjanah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Descriptive ◽  
A Company ◽  
Descriptive Method

Internal control is a tool that can help the company officer in doing their job and their function so that have a good role for the company. One of the internal control that important to a company is internal control of sales and cash receipts because from this the company’s revenue is derived. With the implementation of internal control that applied by the company also reflects the effectiveness of sales and cash receipts.The research method that the writer used is qualitative descriptive method which means comparing theory with practice in the company. It used to determine how the application of internal control of sales and cash receipts in the company and whether the application has been effective or not.The results of the study shows that the application of internal control to sales and cash receipts are good enough and effective even though there are still a few weaknesses in internal control sales. Sales and cash receipts procedure also are in accordance with the SOP.Keywords : Internal control, sales, cash receipts, effectivity

scholarly journals PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 17
Author(s):  
Wahyu Jati Agung Prabowo ◽  
Lulus Kurniasih
Keyword(s):  
Division Of Labor ◽  
Direct Observation ◽  
Internal Controls ◽  
Religious Organization ◽  
Religious Institutions ◽  
Non Profit ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Organization Research

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Edgar Gilbert Lumanto ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Agencies ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Reporting Mechanism ◽  
Research Type ◽  
Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

scholarly journals PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 17
Author(s):  
Wahyu Jati Agung Prabowo ◽  
Lulus Kurniasih
Keyword(s):  
Division Of Labor ◽  
Direct Observation ◽  
Internal Controls ◽  
Religious Organization ◽  
Religious Institutions ◽  
Non Profit ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Organization Research

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

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 Pengendalian Internal Pada Perusahaan Start Up

2020 ◽  
Vol 2 (3) ◽  
pp. 137-148
Author(s):  
Regita M Farhana ◽  
Ludwina Harahap
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Organization Theory ◽  
Environmental Control ◽  
Internal Controls ◽  
Start Up ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Operational Activities

Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research conduct to analyzes internal control systems in handling inventory of vegetables and fruit-based on COSO (Committee of Sponsoring Organization) theory. This type of research is a qualitative descriptive approach. Data is obtained through interviews with informants.  The results showed that the company has largely implemented internal controls on vegetable and fruit inventory that according to internal control standards according to COSO. But, it is not fully implemented for environmental control and supervision activities.

The Search for Order in Municipal Administration: Herman A. Metz and the New York City Experience, 1898–1909

2020 ◽  
Vol 47 (1) ◽  
pp. 55-74
Author(s):  
Ryan P. McDonough ◽  
Paul J. Miranti ◽  
Michael P. Schoderbek
Keyword(s):  
New York ◽  
New York City ◽  
Internal Control ◽  
York City ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Reports ◽  
The Public ◽  
Operational Activities ◽  
The City

ABSTRACT This paper examines the administrative and accounting reforms coordinated by Herman A. Metz around the turn of the 20th century in New York City. Reform efforts were motivated by deficiencies in administering New York City's finances, including a lack of internal control over monetary resources and operational activities, and opaque financial reports. The activities of Comptroller Metz, who collaborated with institutions such as the New York Bureau of Municipal Research, were paramount in initiating and implementing the administrative and accounting reforms in the city, which contributed to reform efforts across the country. Metz promoted the adoption of functional cost classifications for city departments, developed flowcharts for improved transaction processing, strengthened internal controls, and published the 1909 Manual of Accounting and Business Procedure of the City of New York, which laid the groundwork for transparent financial reports capable of providing vital information about the city's activities and subsidiary units. JEL Classifications: H72, M41, N91. Data Availability: Data are available from the public sources cited in the text.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals Habitus and Symbolic Violence in Sar Culture, Merauke, Papua

2021 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Trinovianto George Reinhard Hallatu ◽  
Darsono Wisadirana ◽  
Sholih Mu'adi ◽  
Anif Fatma Chawa
Keyword(s):  
Literature Review ◽  
Violence Against Women ◽  
Positive Influence ◽  
Symbolic Violence ◽  
Human Beings ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Depth Interviews ◽  
Descriptive Method

The sar culture is the pre-existing culture of the Kanum tribe whose implementation is aimed to maintain and preserve nature. Sar culture not only has a positive influence on the environment, but it also represents symbolic violence against women and the Kanum people. This research is aimed to describe sar culture based on the theory of habitus and symbolic violence by Bourdieu. This research involved a qualitative descriptive method, in which the data was obtained from in-depth interviews with Kanum tribal head, Kanum tribe elders, and some village residents involved in sar, observation in Naukenjerai district, and supported by literature review. All collected data were then analyzed descriptively according to the concepts of habitus and symbolic violence by Bourdieu. The research results show that sar culture is a habitus resulting from an interaction between human beings and their nature that has existed for long before. Besides that, there is symbolic violence to the Kanum women and also to the Kaum people, which done by the Kanum men and the leaders of the Kanum tribe as the dominant actors.

scholarly journals Perancangan Standard Operating Procedure (SOP) dan Sistem Informasi Barang Masuk dan Keluar pada Ritel PT Krisna Makmur Abadi

2020 ◽  
Vol 8 (1) ◽  
pp. 105-114
Author(s):  
Desi Rahmaningtias ◽  
Shinta Wahyu Hati
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Operating Procedure ◽  
Standard Operating Procedure ◽  
Reference Standards ◽  
Entry And Exit ◽  
Standard Operating ◽  
Qualitative Descriptive ◽  
Operational Activities ◽  
Descriptive Method

PT Krisna Makmur Abadi  has yet to have a Standard Operating Procedure (SOP), especially in the process of incoming and outgoing goods, is expected to guide, assist companies in carrying out operational activities, and improve the effectiveness of employees, especially the warehouse. Source of the data obtained in the form of a document the company's history, systems and procedures for entry and exit of goods and documents related to Inventory. The method used to collect data that is used this research is to conduct interviews, observation and documentation. The method used in the data analysis is qualitative descriptive method. This research resulted in the design of the Standard Operating Procedure (SOP) as a reference standards in order to increase the effectiveness of employees of companies and applications  Inventory Information System to facilitate the employees to manage Inventory in the warehouse.

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