scholarly journals Dampak Internal Control Pada Pengelolaan Siklus Kas Dalam Organisasi

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Susi Sih Kusumawardhany ◽  
Yunita Kurnia Shanti ◽  
Sudarmadi Sudarmadi ◽  
Mohamad Khaerul Umam ◽  
Iqbal Aji Ramadhani ◽  
...  
Keyword(s):  
Internal Control ◽  
Liquid Asset ◽  
Legal Entity

Salah satu aktiva yang menunjang peranan penting dalam perkembangan perusahaan adalah kas. Kas merupakan salah satu aset perusahaan yang paling penting karena kas merupakan aset yang paling cair atau liquid. Aktivitas yang melibatkan kas diantaranya adalah pada siklus penerimaan dan pengeluaran kas, dimana dalam siklus inilah merupakan bagian yang paling mudah untuk dilakukan kecurangan maupun penyimpangan kas. Sehingga pengawasan yang ketat terhadap kas melalui pengendalian internal yang baik diperlukan untuk menekan terjadinya kecurangan dalam suatu organisasi. Pengendalian internal sangat penting bagi semua organisasi, termasuk pada organisasi dalam bentuk yayasan. Yayasan adalah sebuah organisasi atau badan hukum yang memiliki tujuan dan maksud yang tujuannya tersebut bersifat sosial, keagamaan dan kemanusiaan.Kata Kunci: Pengendalian Internal One of the assets that support an important role in the development of the company is cash. Cash is one of the most important corporate assets because cash is the most liquid or liquid asset. Activities involving cash include the cycle of receipts and cash expenditures, which in this cycle is the easiest part to commit fraud or cash irregularities. So that strict supervision of cash through good internal control is needed to suppress fraud in an organization. Internal control is essential for all organizations, including those in the form of foundations. A foundation is an organization or legal entity that has a purpose and purpose whose purpose is social, religious and humanitarian.Keywords: Internal Control

scholarly journals ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS CASH FLOWS (STUDY KASUS PADA PT SMART LIVING)

2021 ◽  
Vol 5 (2) ◽  
pp. 29-35
Author(s):  
Shofiatur Rochmah ◽  
Nanik Kustiningsih
Keyword(s):  
Control System ◽  
Internal Control ◽  
Qualitative Method ◽  
Cash Flows ◽  
Dual Function ◽  
Liquid Asset ◽  
Internal Control System ◽  
Smart Living

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.

Impact of the Locus of Causality and Internal Control on the Social Utility of Causal Explanations

2010 ◽  
Vol 69 (3) ◽  
pp. 173-179 ◽  
Author(s):  
Samantha Perrin ◽  
Benoît Testé
Keyword(s):  
Internal Control ◽  
Three Dimensions ◽  
Social Utility ◽  
External Control ◽  
Job Interview ◽  
Locus Of Causality ◽  
Causal Explanations ◽  
Professional Success ◽  
The Social ◽  
Different Types

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Wahyu Wahyu Wahyu ◽  
Marliyati Marliyati Marliyati ◽  
I. Nyoman Romangsi
Keyword(s):  
Risk Assessment ◽  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Control Environment ◽  
Service Company ◽  
Standard Operating ◽  
Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

AUCTION BIDDING: LEGAL ENTITY AND TERMS OF VALIDITY

2020 ◽  
Vol 16 (7) ◽  
Author(s):  
Anastasia Kostomarova ◽  
Nadezhda Kolesnikova
Keyword(s):  
Legal Entity

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

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