PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA

This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts, and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.

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IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v2i2.1658 ◽

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.

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PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v3i02.3177 ◽

2018 ◽

Vol 3 (02) ◽

Author(s):

Agung Budi Asmoro ◽

Sugeng Hariyanto

Keyword(s):

Operating Procedure ◽

Internal Control ◽

Internal Audit ◽

Standard Operating Procedure ◽

Research Literature ◽

Cooperative Management ◽

Standard Operating ◽

Scientific Papers ◽

Loan Limit ◽

Ceramics Industry

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control

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INVESTIGATING BEYONG THE LABEL OF �HALALAN-THAYYIBAN�: THE HALAL GUARANTEE SYSTEM IN LOCAL RESTAURANT

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.4.1.551-562 ◽

2019 ◽

Vol 4 (1) ◽

pp. 551

Author(s):

Martini Dwi Pusparini ◽

Herman Setiaji

Keyword(s):

Business Ethics ◽

Operating Procedure ◽

Standard Operating Procedure ◽

Qualitative Approach ◽

Explorative Study ◽

Guarantee System ◽

Food Standards ◽

Standard Operating ◽

Islamic Business Ethics

For moslem, Islamic business ethics is an absolute thing to be applied in business activities. Yogyakarta is a province that consists of Muslims in majoriy, having potentials of requiring halal products. But sadly, there are many halal restaurants in Yogyakarta in which the halal labeling itself has not been able to guarantee the halal and thayyib states of a product.This research was a descriptive-explorative study using qualitative approach. It aimed at finding the implementation of Islamic business ethics in the halal and thayyib guarantee system on the offered products in order to discover the implementation of the halal labeling applied. The research was conducted by interviewing the managers and cook of the restaurant using in-depth interview.It was found out from the results of the study that the Ayam Penyet Surabaya Restaurant has carried out good implementation of Islamic business. In addition, regarding to the halal and thayyib guarantee system, the performance in the fields of halal organization, procurement, processing, transparency, and standardization towards the Standard Operating Procedure (SOP) and Halal Guarantee System (SJH) were under control and evaluation. Both the control and the evaluation were presented in the form of halal, proportional, and secure presentation in accordance with the company standards which are based on five halal aspects in regards to product and use of materials. Their implementation was thoroughly and generally conducted in a good and structured way.Keywords: Islamic Business Ethics, Halal Guarantee System, Thayyib Food Standards

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IMPLEMENTASI PELAYANAN PENGUNJUNG DI LEMBAGA PEMASYARAKATAN KELAS IIB KOTA BLITAR

Jurnal Mediasosian : Jurnal Ilmu Sosial dan Administrasi Negara ◽

10.30737/mediasosian.v2i1.208 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

Sugeng Widodo

Keyword(s):

Human Resources ◽

Operating Procedure ◽

Standard Operating Procedure ◽

Qualitative Approach ◽

Correctional Institutions ◽

Standard Operating ◽

Depth Interviews

This study discusses the reality of implementing visitor services in correctional institutions along with important factors that influence them. Through a qualitative approach with in-depth interviews, this study found that the implementation of visitor services was by the standard operating procedure (SOP), but there were still obstacles, namely limitation of the number of human resources available, especially to compensate for the number of overloaded prisoners.

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DESAIN SISTEM INFORMASI KEUANGAN PENDAPATAN UANG SEKOLAH PADA PERHIMPUNAN PENDIDIKAN (PERHIMPUNAN ABC)

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v16i1.6893 ◽

2018 ◽

Vol 16 (1) ◽

pp. 30

Author(s):

Henry Novirga Tandyo

Keyword(s):

Nonprofit Organizations ◽

Operating Procedure ◽

Internal Control ◽

Standard Operating Procedure ◽

Standard Operating Procedures ◽

Financial Information ◽

Problem Solver ◽

Financial Reports ◽

Study Approach ◽

Standard Operating

Nonprofit organizations in the field of service generally focus on the services they provide. This resulted in a lack of attention to the company's internal controls, one of which is the financial field. This study aims to design standard operating procedures of school tuition income on educational foundations using the model of financial information systems. This research uses qualitative method with exploratory case study approach. In addition, researchers also participated directly in this research as a consultant. The results of this study indicate that workmanship in the field of finance has a problem related to the reliability of information displayed both in the form of financial statements and management reports. The absence of Standard Operating Procedure is a major cause of this problem. Standard Operating Procedures can be a problem solver in tracking any problems that result in the lack of financial reports and management reports on the Education Foundation. Keywords: Financial Information System, Non-profit Organization, Revenue, Internal Control, Standard Operating Procedure.

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Dampak Pandemi Covid-19 pada Operasional Hotel di The Atrium Hotel and Resort Yogyakarta

Media Wisata ◽

10.36276/mws.v19i2.144 ◽

2021 ◽

Vol 19 (2) ◽

pp. 206-216

Author(s):

Eko Yuli Sutrisno ◽

Fitroh Adhila

Keyword(s):

Operating Procedure ◽

Standard Operating Procedure ◽

Qualitative Approach ◽

Selling Price ◽

Work Schedules ◽

Operational Cost ◽

Standard Operating ◽

Food And Beverage ◽

Operational Constraints ◽

The Impact

The purpose of this article is to analyze the impact of the COVID-19 pandemic on hotel operation at The Atrium Hotel and Resort Yogyakarta. This study is using a descriptive qualitative approach. The results of the study indicate operational constraints faced by The Atrium Hotel and Resort during the COVID-19 pandemic, which include a longer check-in process, increased operational cost, food and beverage services are not optimal, difficulties in determining the selling price of rooms, difficulty finding guests, and difficulty arranging the employee work schedules. The effort to adjust The Atrium Hotel and Resort Yogyakarta’s operation amid the COVID-19 pandemic are modifying of standard operating procedure (SOP), selling room only, adding facilities to prevent the spread of COVID-19, strict monitoring of health protocols, and MICE activities requiring permission from the COVID-19 force

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