Herramienta de autoevaluación del proceso de ventas y cobranza para mejoras internas de las empresas

2021 ◽  
Vol 2 (2) ◽  
pp. 12-21
Author(s):  
Gabriela Caricote ◽  
Karla Sánchez
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Assessment Tool ◽  
Management Control ◽  
Self Assessment ◽  
Accounts Receivable ◽  
Strategic Plans ◽  
High Level ◽  
Control Tool ◽  
Sales Staff

El presente artículo tiene como objetivo proponer una Herramienta de Autoevaluación de los procesos de Ventas, Cuentas por Cobrar y Cobros para la mejora del Control Interno de las empresas. Metodológicamente se caracterizó en proyecto factible, diseño descriptivo y explicativo. Para la recolección de datos se aplicó una encuesta y como instrumento un cuestionario. Una población conformada por el personal de Administración y Ventas de la empresa, una muestra de (8) personas. Concluyendo que existen debilidades, por esta razón, se recomiendan proponer una herramienta de control interno que permitan lograr una mayor efectividad en los procesos, mejoras del control de gestión de la organización, así como planes estratégicos que conlleven un alto nivel de competencia en el mercado. ABSTRACT His article aims to propose a Self-Assessment Tool for the Sales, Accounts Receivable and Collections processes for the improvement of Internal Control in Companys. Methodologically it was characterized in feasible project, descriptive and explanatory design. For the data collection, a survey was applied and as a questionnaire instrument. A population made up of the company's Administration and Sales staff, a sample of (8) people. Concluding that there are weaknesses, for this reason, it is recommended to propose an internal control tool that allows to achieve greater effectiveness in the processes, improvements in the management control of the organization, as well as strategic plans that lead to a high level of competition in the market.

Control Self-Assessment and Costs of Compliance with Sarbanes-Oxley Section 404

2019 ◽  
Vol 31 (3) ◽  
pp. 5-24 ◽  
Author(s):  
Lawrence J. Abbott ◽  
Susan Parker ◽  
Gary F. Peters ◽  
Theresa J. Presley
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Audit Fees ◽  
Negative Association ◽  
Management Control ◽  
Section 404 ◽  
Self Assessment ◽  
Internal Auditor ◽  
Sarbanes Oxley

ABSTRACT Control self-assessment (CSA) represents the practice of making operational-level managers responsible for internal control monitoring. We investigate the association between the use of CSA and certain costs incurred in maintaining internal control systems and complying with regulatory requirements. We find a negative association between CSA and external audit fees paid for the audit of internal control over financial reporting. Moreover, we find an incremental fee reduction resulting from the interaction between CSA and Section 404 assistance provided to the external auditor by the internal auditor. Additionally, we find a negative association between the use of CSA and some costs of the internal audit's own evaluation of operational and financial controls for managerial purposes. In sum, our study suggests that CSA can lessen at least some internal control costs while reducing control risk as proxied by external costs of internal control compliance. We discuss implications for broader management control systems.

scholarly journals The Role of Control of Internal Business Receivables in Supporting the Effectiveness of Receiving Business Receivables (Case Study at PT X)

2021 ◽  
Vol 12 (4) ◽  
pp. 789-795
Author(s):  
Paulus Sugianto Yusuf, Et. al.
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Research Method ◽  
Total Sample ◽  
Accounts Receivable

The research method used in this study is explanatory research. The population in this study was all employees at PT. X Home and Brach Office. Data collection techniques used in this study was using questionnaires with a total sample of 60 respondents. The program used in analyzing data uses SPSS Version 24. Based on the result of the study, it shows that Account Receivable Internal Control and Accounts Receivable Receipt Effectiveness is included in the good category. The result of the study also showed that account Receivable Internal Control in contributing to Accounts Receivable Receipt Effectiveness’s 30.1%. So the higher the Account Receivable Internal Control was, the Higher the Accounts Receivable Receipt Effectiveness.

scholarly journals Dampak Sistem Pengendalian Internal Terhadap Penagihan Piutang Di Kota Bandung

2018 ◽  
Vol 10 (2) ◽  
pp. 65-72
Author(s):  
Khaerul Umam ◽  
Angga Eka Pratama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Asset Management ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Accounts Receivable ◽  
Management Agency ◽  
Internal Control System ◽  
High Level ◽  
The City

This research is in the background behind the problems of Bandung City, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the Bandung City Financial and Asset Management Agency every year, and billing is less effective every year. receivables for leasing land and buildings in the city of Bandung. This study aims to determine the internal control system on the effectiveness of receivables collection in Bandung City BPKA and the magnitude of the influence of the dimensions of the internal control system on the effectiveness of receivables collection in Bandung City BPKA partially and simultaneously. The research used in this study is associative research with a quantitative approach because it aims to determine the effect of the internal control system on the effectiveness of accounts receivable collection at the Bandung City Financial and Asset Management Agency. Data collection uses literature studies, documentary studies and questionnaires on apparatus in Bandung City BPKA. Data analysis techniques are carried out using the correlation coefficient of determination, simple linear regression analysis and t (t-test).

scholarly journals The data reliability in ecological research: a proposal for a quick self-assessment tool

2014 ◽  
Vol 1 (2) ◽  
pp. 75 ◽  
Author(s):  
Corrado Battisti ◽  
Giuseppe Dodaro ◽  
Daniel Franco
Keyword(s):  
Assessment Tool ◽  
High Reliability ◽  
Field Research ◽  
Field Studies ◽  
Data Reliability ◽  
Self Assessment ◽  
Replication Control ◽  
Professional Study ◽  
Impact On Biodiversity ◽  
High Level

Researchers and practitioners in basic and applied ecology provide to private or public clients assessment documents on various concern topics, such as the state of ecosystem components, the type of threats and their regime or the level of pressure and impact on biodiversity. These assessments, carried out by ecological field studies, may be strategic in addressing conservation research, plans and actions. Therefore, data provided in these documents should be characterized by a high reliability, that is, they should be based on standard methods and protocols, independence of data samples, absence of pseudo-replication, control of different levels of detectability among sampled individuals or species, high level of precision and accuracy etc. In this paper we propose a simple two-data-sheet format for a data reliability assessment of a professional study that may facilitate a rapid check of the more important requirements of a correct ecological field research. This format may be useful to students, technicians, professionals and researchers as well as public or private commissioning agencies (e.g. to evaluate the suitability of the study, possibly suggesting additions or modifications).

scholarly journals Informe de autoevaluación como herramienta formativa para árbitros de fútbol. Estudio de caso

2020 ◽  
pp. 33
Author(s):  
David Recio Moreno ◽  
Tiberio Feliz Murias
Keyword(s):  
Formative Evaluation ◽  
Assessment Tool ◽  
Educational Practice ◽  
Assessment Instrument ◽  
Self Assessment ◽  
Level Of Satisfaction ◽  
Evaluation Feedback ◽  
High Level

In this article we present the results of an evaluative study of an educational practice that focused on the training of participating referees at an international football tournament. The aim was to provide referees with a self-assessment instrument for analyzing and evaluating their refereeing performances at the tournament. The instrument also provided the teaching team with a source of information for detecting the referees’ daily needs and facilitating dialogical feedback processes in the context of a formative evaluation. Feedback was conducted at training meetings characterized by a participative, interactive and collaborative methodology in which video was used as a fundamental didactic resource. This case study employed a range of complementary methodological, qualitative and quantitative techniques and instruments. We analyzed 371 self-assessment reports produced after the matches by the 28 participating referees and evaluated the usefulness and contributions of the self-assessment tool. We also evaluated the referees’ level of satisfaction with the training proposal by analyzing their responses to a questionnaire and holding discussions with their trainers. The results revealed a high level of satisfaction and acceptance of both the instrument and the methodology developed at the work meetings. They also highlight the value of video content as teaching material, the quality of the feedback received, and the participatory, interactive and collaborative approach adopted at the sessions. This proposal is intended to be transferable to other situations and training contexts.

UPAYA MENINGKATKAN KOMPETENSI GURU SMP DALAM MENYUSUN TES HASIL BELAJAR BERBASIS KETERAMPILAN BERPIKIR KRITIS MELALUI SUPERVISI AKADEMIK

2019 ◽  
Vol 3 (4) ◽  
pp. 772
Author(s):  
Leni Suryani
Keyword(s):  
Critical Thinking ◽  
Data Collection ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Teacher Competence ◽  
Collection Data ◽  
High Level ◽  
Teacher Data

This research is motivated by the competence of teachers in preparing poor learning outcomes tests and has not been able to measure high-level thinking skills, especially critical thinking skills. Therefore the researcher seeks to improve teacher competence in compiling tests on student learning outcomes based on critical thinking skills through academic supervision. This study uses a school action research design that has stages of planning, implementation, observation, and reflection. This research was conducted for 2 months starting April 9 to May 17, 2019 for Physics teachers in the 7 target schools. Data is sourced from interviews with teachers and test documents prepared by the teacher. Data collection techniques include observation, interviews and documentation. Data analysis through the stages of data collection, data simplification, data presentation, conclusion drawing. Data were analyzed using assessment rubrics adjusted to indicators of critical thinking skills. The results of this study conclude that teacher competence in preparing tests of learning outcomes based on critical thinking skills has increased from the first cycle with a percentage of 61% with sufficient categories to 76% with good categories in cycle II.

HiMAT: High-Level Mobility Assessment Tool

2018 ◽  
Vol 30 (2) ◽  
pp. 97-99
Author(s):  
Gretchen R. Pfost ◽  
Brett Cook ◽  
Chang Ha Doh ◽  
Jerome Uthapan
Keyword(s):  
Assessment Tool ◽  
Mobility Assessment ◽  
High Level

Barriers of physical activity (kinesiophobia) in patients subjected to cardiac rehabilitation

2014 ◽  
Vol 6 (4) ◽  
Author(s):  
Janusz Kocjan ◽  
Andrzej Knapik
Keyword(s):  
Physical Activity ◽  
Cardiac Rehabilitation ◽  
Short Form ◽  
Social Activity ◽  
Self Assessment ◽  
Rehabilitation Process ◽  
Sf 36 ◽  
Polish Version ◽  
High Level ◽  
The Relationship

AbstractBackground: Comprehensive cardiac rehabilitation (CR) is a process designed to restore full physical, psychological and social activity and to reduce cardiovascular risk factors. Fear of movement may contribute to the occurrence and intensification of hypokinesia, and consequently affect the effectiveness of therapy. The aim of the study was to determine the level of barriers of physical activity in patients undergoing cardiac rehabilitation. The relationship between selected determinants (age and health selfassessment) and the kinesiophobia level were also examined.Material/Methods: 115 people aged 40-84 years were examined: 50 females (x = 63.46; SD = 11.19) and 65 males (x = 64.65; SD = 10.59) - patients undergoing cardiac rehabilitation at the Upper-Silesian Medical Centre in Katowice. In the present study, the Polish version of questionnaires: Kinesiophobia Causes Scale (KCS) and Short Form Health Survey (SF-36) were used. Questionnaires were supplemented by authors’ short survey.Results: The patients presented an elevated level of kinesiophobia, both in general as well as in individual components. In women, the kinesiophobia level was higher than in men. The psychological domain was a greater barrier of physical activity than the biological one. Strong, negative correlations of psychological and biological domains of kinesiophobia to physical functioning (SF-36) were noted in women. In the case of men, correlations were weaker, but also statistically significant.Conclusions: 1. Sex differentiates patients in their kinesiophobia level 2. Poor self-assessment of health is associated with a greater intensification of kinesiophobia 3. A high level of kinesiophobia may negatively affect cardiac rehabilitation process

PENERAPAN NILAI-NILAI MORAL PADA SANTRI TPQ AL-KHUMAIER PEKANBARU

Generasi Emas ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Ida Windi Wahyuni
Keyword(s):  
Social Media ◽  
Moral Education ◽  
Internal Control ◽  
Growth And Development ◽  
Moral Values ◽  
Early Age ◽  
Global Era ◽  
Good And Evil ◽  
To Receive ◽  
Control Tool

Moral planting to children from an early age is very important considering that in the era of an increasingly global era, moral education as the basis of self-discipline to be an internal control tool in behaving consistently in religion. A child is naturally created in a state ready to receive good and evil. The habituation of religious and moral values ​​for early childhood is very important to apply as early as possible to the most basic foundation in the process of growth and development of children. The objectives of this research are (1) To describe TPQ Al-Khumaier program, (2) To describe the application of moral values ​​to students by TPQ Al-Khumaier teacher (3) To know the obstacles in applying moral values ​​to the students of TPQ Al-Khumaier and looking for a solution. The results of this study indicate that the program TPQ Al-Khumaier has been implemented according to the program prepared by the school in collaboration with Kemenag Pekanbaru. The application of santri moral values ​​has been practiced in the activities and the process of habituation and modeling of the teachers. The obstacles are the duration of the meeting, social outside TPQ, including social media at home and in the neighborhood where students live.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

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