Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan

2021 ◽  
Vol 12 (1) ◽  
pp. 33-40
Author(s):  
Moudy Chairina Muchlis
Keyword(s):  
Internal Control ◽  
Quantitative Research ◽  
Secondary Data ◽  
Internal Controls ◽  
Primary Data ◽  
Accounts Receivable ◽  
A Value ◽  
Scale Interval ◽  
Operational Activities ◽  
Interval Type

This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.

scholarly journals AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA)

2018 ◽  
Vol 1 (2) ◽  
pp. 176-192
Author(s):  
Ardhita Pramesti ◽  
Ester Candra Riyandini ◽  
David Adechandra Aschedica Pesudo
Keyword(s):  
Qualitative Research ◽  
Internal Control ◽  
Secondary Data ◽  
Financial Statements ◽  
Internal Controls ◽  
Primary Data ◽  
Data Types ◽  
Financial Accountability ◽  
Accountability Practices ◽  
Church Organizations

This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

scholarly journals Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa

2021 ◽  
Vol 3 (1) ◽  
pp. 86-92
Author(s):  
Inta Budi Setya Nusa
Keyword(s):  
Internal Control ◽  
Secondary Data ◽  
Internal Controls ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Access Controls ◽  
Computerized System

This study aims to determine the quality of accounting information systems and internal controls at PT Nusantara Jaya Sentosa. The method used is descriptive qualitative. The data used are primary data and secondary data. Data analysis techniques are data reduction, data presentation and data verification. The results showed that the quality of PT Nusantara Jaya Sentosa's administrative system has changed from a manual system to a computerized system that produces useful output for each user of the information. This is evidenced by all the components needed to support a valid systems are owned by PT Nusantara Jaya Sentosa, and there is an element of internal control. The leadership of PT Nusantara Jaya Sentosa gave instructions that it was better to implement structured internal controls and develop access controls that were restricted by the use of a User and Password so that only specific units could perform internal access.

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

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.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

ANALISIS LINGKUNGAN KERJA REKAM MEDIS DI RUMAH SAKIT PTPN VIII SUBANG

2021 ◽  
Vol 15 (1) ◽  
pp. 10-19
Author(s):  
M Dana Prihadi
Keyword(s):  
Work Environment ◽  
Negative Impact ◽  
Secondary Data ◽  
Noise Pollution ◽  
Primary Data ◽  
Physical Work ◽  
Work Place ◽  
Physical Factors ◽  
Snowball Sampling ◽  
A Value

Abstrak - Penelitian ini dibuat dengan didasarkan pada sebuah permasalahan terhadap faktor secara fisik di rumah sakit. Termasuk hal mengenai peralatan dan sarana prasarana kerja yang belum tertata dengan baik, temperatur ruangan tempat bekerja terasa panas dan tidak dingin, tempat bekerja yang kurang nyaman dan kondusif, terjadi kepadatan di lingkungan kerja, polusi suara yang tinggi menyebabkan kebisingan pada lingkungan kerja, luas ruangan kurang memadai yang mengakibatkan area perekam medis tersebut bekerja termasuk dalam beraktivitas berdampak buruk terhadap tingkat fokus bekerja tenaga perekam medis secara langsung. Pada akhirnya kenyamanan kerja tenaga perekam medis terganggu. Penelitian ini menggunakan teknik sampling bola salju dalam penentuan sampel serta memakai metode penelitian deskriptif dan verifikatif dalam pembahasan dan pengolahan penelitian. Data primer merupakan teknik pengumpulan data yang dipakai dan juga teknik data sekunder. Penelitian ini menghasilkan informasi bahwa lingkungan bekerja, konsentrasi dan kenyamanan bekerja masuk dalam kategori cukup baik. Dari kegiatan wawancara dan kuesioner terhadap 9 sampel yang diuji melalui lembar study kasus, menghasilkan informasi bahwa secara bersama-sama lingkungan bekerja fisik mempunyai pengaruh yang positif serta signifikan terhadap kenyamanan kerja. Pengaruh lingkungan bekerja terhadap kepuasan bekerja diperoleh besaran nilai yaitu 66,7%, kemudian faktor lain yang juga mempengaruhi akan tetapi tidak dibahas dalam penelitian ini menunjukkan besaran nilai 33,3%.  Abstract - This research was made based on a problem with physical factors in the hospital. Including matters regarding work equipment and infrastructure that have not been properly organized, the room temperature is hot and not cold, the work place is less comfortable and conducive, there is density in the work environment, high noise pollution causes noise in the work environment, the area of ​​the room inadequate which resulted in the location of the medical recorder working including in activities having a negative impact on the level of focus of the medical recorders work directly. In the end, the work comfort of the medical recorders was disrupted. This study uses snowball sampling techniques in determining the sample and uses descriptive and verification research methods in the discussion and research processing. Primary data is a data collection technique used as well as secondary data techniques. This research produces information that the work environment, concentration and work comfort are in the good enough category. From interviews and questionnaires to 9 samples tested through the case study sheet, it provides information that together the physical work environment has a positive and significant effect on work comfort. The influence of the work environment on job satisfaction obtained a value of 66.7%, then other factors that also influence but are not discussed in this study show a value of 33.3%..

scholarly journals Potential of Regulation of Slum Area in The Village Meranti Pandak Pekanbaru City

2018 ◽  
Vol 7 (2.14) ◽  
pp. 466 ◽  
Author(s):  
LD Putri ◽  
Harsini . ◽  
S R Nasution
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Technical Assistance ◽  
Fire Hazard ◽  
Secondary Data ◽  
Community Empowerment ◽  
Primary Data ◽  
Wastewater Management ◽  
Slum Area ◽  
Questionnaire Result

The slum area of Meranti Pandak is one of seven slum areas in Pekanbaru City according to Mayor's Decree No. 151/2016, is on the edge of the vulnerable Siak River with overflow due to ups and downs . This study aims to produce a draft slum area design direction as one of the references for related parties to create Pekanbaru free from slum. The research method used is quantitative research method using secondary data as well as primary data with data collection techniques through observation and filling questionnaire . Result of requirement analysis of structuring slums are the three aspects structuring approach settlement infrastructure; improvements to environmental road accessibility, drinking water services , sanitation access fulfillment,wastewater management and waste management and fire hazard security, enhanced oversight of the development of settlement development from internal parties; LKM, TIPP, POKJA and internal resource team as well as from external parties; college, consult's, government and private sectors as well as community empowerment methods; counseling, mentoring and technical assistance.

scholarly journals Pengaruh Perceived Organizational Support dan Employee Engagement terhadap Kinerja Karyawan

2021 ◽  
Vol 9 (3) ◽  
pp. 1205-1213
Author(s):  
Septi Diana ◽  
Agus Frianto
Keyword(s):  
Data Collection ◽  
Employee Engagement ◽  
Organizational Support ◽  
Quantitative Research ◽  
Employee Performance ◽  
Secondary Data ◽  
Primary Data ◽  
Sources Of Information ◽  
Organisational Support ◽  
Perceived Organisational Support

This study aims to determine how the effect of perceived organisational support and employee engagement on the performance of employees. This study uses quantitative research with a population of employees at UD. Zacyndo safety shoe factory in Tuban and Mojokerto regency. This study using a sample of 45 employees. Data collection techniques were carried out by collecting primary data through the distribution of online questionnaires and using secondary data collection through documentation of organisational activities/events and other written sources of information as writing reference materials. Data were analysed using multiple regression through SPSS version 24. The result showed that perceived organisational support had a negative and insignificant effect on employee performance, employee engagement had a significant and positive effect on employee performance, and perceived organisational support and employee engagement had a positive and significant effect on employee engagement. UD. Zacyndo may improve POS better by paying attention to employee welfare to produce maximum performance. In addition, improve strong relationships with each employee may help the organisation to achieve the intended goals.

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