scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP FISKAL PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Jordy Sinjal ◽  
Treesje Runtu
Keyword(s):  
Internal Control ◽  
Employee Performance ◽  
Social Mission ◽  
Fixed Assets ◽  
Useful Life ◽  
The Government ◽  
A Company

PT. PLN (Persero) is stated-owned enterprises of Indonesia that engaged in electricity aspect. PT. PLN (Persero) is demanded by the government to increase social mission and seek profits. The main objective of PT. PLN (Persero) is to distribute electricity to the Indonesian society equally. many buildings, machinery, property and administrative equipment owned by PT. PLN (Persero) must be managed appropriately. Therefore, it takes internal control of fixed assets well to improve employee performance and productivity. A well internal control is needed to keep the fixed assets of a company or entity maintaining the useful life of fixed assets to ease the company operations. Based on the observations of PT. PLN (Persero), internal control of fixed assets already effective and efficient, but there are few things that needs to be concerned such as the completeness of documents and archiving. Archiving is really important for a company because archive is a copy of document made and accepted as a requirement to be fulfilled for administration material, or for material copies or material experience if there is a loss of the original archive.Keywords: Fixed Assets, Internal Control, Completeness of Documents, and Archiving

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Jesella Lourina Makaluas ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Audit Committees ◽  
Productive Capacity ◽  
Control Environment ◽  
Related Information ◽  
Fixed Assets ◽  
Useful Life ◽  
A Company

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.Keywords: Internal Control, Fixed Assets

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ireyne Regina Gerung ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Fixed Assets ◽  
Useful Life ◽  
Operational Activities ◽  
One Year ◽  
A Company

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.

scholarly journals Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai

2021 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Gilbert Alvin Rumalatu ◽  
Anthoneta Telsy Waelauruw
Keyword(s):  
Control System ◽  
Internal Control ◽  
System Performance ◽  
Employee Performance ◽  
Research Result ◽  
Good Effect ◽  
Government Control ◽  
Government Employees ◽  
Internal Control System ◽  
The Government

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance

scholarly journals Pengaruh Kompensasi Terhadap Kinerja Karyawan Pada PT. JAEIL INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 209-223
Author(s):  
Agung Surya Dwianto ◽  
Pupung Purnamasari ◽  
Tukini Tukini
Keyword(s):  
Quantitative Research ◽  
Employee Performance ◽  
Regression Method ◽  
Linear Regression Method ◽  
Simple Linear Regression ◽  
Production Department ◽  
Classic Problem ◽  
Main Factors ◽  
The Government ◽  
A Company

Abstract Compensation is a complicated and classic problem that has plagued the industrial world. As is known that the provision of appropriate compensation which given by the company, is one of the main factors that influence the improvement of employee performance. In Indonesia, the issue of providing compensation has been regulated in the labor law. The government in this case the Ministry of Manpower always emphasizes to all companies operating in Indonesia, in order to obey and implement all provisions regulated by law. This research was conducted at a company located in Bekasi, precisely in Jababeka - Cikarang, which is at PT. Jaeil Indonesia. The purpose of this study is to determine the extent to which compensation can increase employee performance, especially in the Production Department of PT. Jaeil Indonesia. This type of research is quantitative research, in which the objects in this study amounted to 40 employees of the Production Department of PT. Jaeil Indonesia. The analytical method used is a simple linear regression method. Meanwhile, data was collected through questionnaires and analyzed using SPSS version 24. The results of this study indicate that the value of R² is 0.486, meaning the percentage of the effect of compensation for employee performance is 48.6% while the rest is influenced by other variables not examined in this study. The results of the t test show that the value of t count is greater than the value of t table (5.146> 2.048). This shows that the hypothesis used in this study is accepted, that is there is an effect of giving compensation to the performance of employees in the Production Department of PT. Jaeil Indonesia, so companies need to pay attention to employees by adjusting the compensation with the workload they bear according to the prevailing laws and regulations. Keywords: Compensation and employee performance

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN DENGAN MEDIASI PENATAUSAHAAN ASET TETAP

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 271
Author(s):  
Emy Dwi Trisnani ◽  
Mohamad Dimyati ◽  
Hadi Paramu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Financial Statements ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to analyze the influence of Internal Control System (SPI) on the reliability of financial statements, with fixed assets administration as the intervening variable, in the Government of Bondowoso Regency. Data were analyzed by using Structural Equation Modeling (SEM). Results shows that Internal Control System has a significant positive effect on the reliability of financial statements and fixed assets administration, fixed assets administration has a significant positive effect on the reliability of financial statements, and the fixed assets administration has a significant role in mediating the effect of Internal Control System on the reliability of financial statements. Keywords: SPI, Administration of Fixed Assets, Financial Statements  Reliability.

scholarly journals IPTEKS PENGENDALIAN INTERNAL TERHADAP ASET TETAP PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Elly Herawati ◽  
Rachaya M. Mokoginta ◽  
Christian Datu
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Social Insurance ◽  
Employee Performance ◽  
Fixed Asset ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Environment Control ◽  
Operational Activity ◽  
Branch Office

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset’s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company’s fixed assets more reliable and accurate.Keyword : internal control, fixed asset, Insurance

scholarly journals STRATEGI PENGUATAN SISTEM PENGENDALIAN INTERN DALAM PENATAUSAHAAN BARANG MILIK DAERAH KABUPATEN BOGOR

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Richard Anthoni ◽  
Dwi Rachmina ◽  
Trias Andati
Keyword(s):  
Human Resources ◽  
Internal Control ◽  
Government Regulation ◽  
Swot Analysis ◽  
Risk Mitigation ◽  
Financial Statements ◽  
Fixed Assets ◽  
The Government ◽  
Main Strategy

The report of examination of the Supreme Audit Agency (BPK) in Bogor Regency Government has always found the weaknesses of internal control sistem in administering of fixed assets. One of them had a significant impact on the qualified opinion (WDP) of their financial statements in 2010-2014. This research aimed to evaluate the implementation of internal control sistem on the fixed assets administration within Bogor Regency Government by using the criteria in COSO and the Government Regulation Number 60 Year 2008 on the Government Internal Control Sistem. According to perception of the statement of 65 respondents resulted in a score of 2.89 (Likert scale of 4) / 72.35 % included in less category. In formulating the alternative strategies a SWOT analysis was used, while the determining main strategy used QSPM analysis as continuation of the SWOT analysis. The resulting strategy was increasing the quantity and quality of human resources, monitoring fixed assets and risk mitigation supported by the information technology. ABSTRAKHasil pemeriksaan yang dilakukan oleh BPK pada Pemerintah Kabupaten Bogor setiap tahunnya selalu menemukan kelemahan-kelemahan system pengendalian intern dalam penatausahaan barang milik daerah. Salah satu dampaknya adalah opini laporan keuangan Kabupaten Bogor dari tahun 2010-2014 meraih Wajar Dengan Pengecualian (WDP). Penelitian ini bertujuan untuk melakukan evaluasi implementasi system pengendalian intern dalam penatausahaan barang milik daerah berdasarkan kriteria COSO dan PP Nomor 60 Tahun 2008. Berdasarkan persepsi 65 responden penelitian dihasilkan skor 2,89 (likert skala 4)/72.35% dengan kriteria kurang baik Dalam merumuskan alternative strategi digunakan analisis SWOT, sedangkan dalam menentukan prioritas strategi digunakan analisis QSPM yang merupakan lanjutan SWOT. Prioritas strategi yang dihasilkan adalah peningkatan kuantitas dan kualitas SDM, pengawasan barang milik daerah, dan mitigasi risiko yang didukung pemanfaatan teknologi informasi.

scholarly journals Analisis Pengaruh Keterbukaan dan Audit Internal Terhadap Penerapan Good Corporate Governance Pada Perusahaan Daerah Air Minum (PDAM) Tirta Sakti Kerinci Tahun 2017

2018 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Maryanto Maryanto
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Information Disclosure ◽  
Public Information ◽  
Internal Audit ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Disclosure Of Information ◽  
The Government ◽  
A Company

Disclosure of information is an openness and honesty of information within a company that the government is responsible for its trusting resources in accordance with the laws and regulations in order to know openly the circumstances of a company based on the consideration that everyone has the right to know openly and thorough information. Disclosure of information and internal audit is an important factor in the implementation of good corporate governance. This study aims to determine the effect of information disclosure and internal audit on the implementation of good corporate governance in water utility company PDAM Tirta Sakti Kerinci Year 2017. Population and sample in this study are internal auditors who are in the Division of Internal Control Unit (SPI) working on PDAM Tirta Sakti Kerinci samples taken as many as 12 people. The sample in this research use purposive sampling technique. Based on the research that the authors do, show that There is a significant influence between the Public Information Disclosure Against the Application of Good Corporate Governance in Regional Water Company PDAM Tirta Sakti Key words: Information Disclosure. internal audit and Good Corporate Governance

scholarly journals ANALISIS PENGENDALIAN INTERN ASET TETAP PADA PT. HASJRAT MULTIFINANCE CABANG MANADO

2016 ◽  
Vol 5 (1) ◽  
pp. 31
Author(s):  
Erwin Budiman ◽  
Inggriani Elim
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Secondary Data ◽  
Dual Function ◽  
Accounting Data ◽  
Fixed Assets ◽  
Internal Control System ◽  
Useful Life ◽  
Compliance Policy ◽  
Descriptive Method

Fixed assets have a very important role for any company. Hence the need for the internal control system of fixed assets aimed at ensuring the security of company property, checking the accuracy and correctness of accounting data, to help encourage compliance policy leaders are set beforehand. This study aims to determine the application of the internal control structure of fixed assets at PT. Hasjrat Multifinance Branch Manado. Data analysis method used is descriptive method is a method to describe or analyze the results of the study but not used to make broader conclusions. The data used is qualitative data with secondary data sources, data collection techniques done is documentation and interview techniques. The results of research by the author, on the analysis of internal control of fixed assets at PT. Hasjrat Multifinance Branch Manado, concluded that internal control has not been effectively implemented. It can be seen from the dual function of labor between the accounting and finance are done by one person, the absence of an audit committee that controls the activity of the company, is not implemented training programs for employees, never done a physical examination once a year for fixed assets, there is no separation capital expenditures (capex) and revenue expenditure as well as the useful life of fixed assets is up is not the removal of fixed assets.

scholarly journals DETERMINAN KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA DAERAH KABUPATEN KERINCI

2021 ◽  
Vol 4 (1) ◽  
pp. 13-23
Author(s):  
HERRY IRAWAN
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Human Resources ◽  
Work Environment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Government ◽  
A Company

Human resources (HR) is one of the most important factors that cannot be separated from an organization, both an institution or a company. The government in carrying out its duties and responsibilities are required to produce good performance. This study aims to determine the effect of organizational commitment, work environment and work discipline on employee performance. The sample used in this study were 95 respondents who were in the Kerinci Regency BKPSDMD. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that organizational commitment and significant effect on employee performance, work environment influences and significantly affects employee performance, work discipline has a significant effect on employee performance, organizational commitment, work environment and work discipline jointly influences and significantly affects employee performance Kerinci Regency BKPSDMD.

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