scholarly journals Analisis Sistem Pengendalian Internal Siklus Penjualan Pada PT. Hasjrat Abadi Cabang Manado dan PT. Bosowa Cabang Manado

2019 ◽  
Vol 10 (2) ◽  
pp. 25
Author(s):  
Indah Eunike Kakunsi ◽  
Ventje Ilat ◽  
Hendrik Manossoh
Keyword(s):  
Internal Control ◽  
Control Environment ◽  
Control Activity ◽  
Exploratory Approach ◽  
Sales Process ◽  
Internal Control System ◽  
Information And Communication ◽  
Control Procedures ◽  
Depth Interviews ◽  
Monitoring Activity

Abstract. This study aims to analyze the internal control system of the sales cycle at a distributor company in Manado by using COSO internal control. This is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews, observation and documentation study.The results showed that the sales cycle at PT Hasjrat Abadi Manado Branch and PT. Bosowa Group Manado has been carried out according to company-determined procedures, but internal control procedures still need to be improved so that there are no more irregularities in the credit sales process in the two companies that were the object of the study. Internal cycle control at PT. Hasjrat Abadi Manado Branch and Bosowa Group are in accordance and implemented based on the COSO (The Committee of Sponsoring Organizations Of Treadway Commission) internal control guidelines which include the principles of control environment, risk analysis, control activities, information and communication, as well as monitoring or monitoring activities. However, in the implementation of internal control in the sales cycle in accordance with the COSO guidelines still found several obstacles in each of these principles. Control Activity has the largest number of constraints. Followed by Control Environment, Risk Assessment, Information and Communication, and Monitoring Activity. They are organizational structure constraints concerning rights and authority, resources, implementing attitudes and communication. Basically, all obstacles in the internal control of the sales cycle at a distributor company in Manado are interconnected  one with another. Where the biggest obstacle faced for each component of COSO's internal control is the resource constraint that greatly influences the management of internal control (to be implemented well), such as lack of awareness in carrying out responsibilities to achieve company goals. Because sales revenue is the heart of a distributor's business, therefore it requires better and clearer regulations for  sales transactions, especially the application of internal control in the company.Keywords: COSO Internal Control, Sales Cycle. Abstrak. Penelitian ini bertujuan menganalisis sistem pengendalian internal siklus penjualan pada perusahaan distributor di Manado dengan menggunakan pengendalian internal COSO. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa siklus penjualan pada PT Hasjrat Abadi Cabang Manado dan PT. Bosowa Group Manado sudah dilakukan sebagaimana prosedur yang ditetapkan perusahaan, namun masih perlu ditingkatkan prosedur – prosedur pengendalian internal supaya tidak ada lagi penyimpangan dalam proses penjualan kredit di kedua perusahaan yang menjadi objek penelitian tersebut. Pengendalian internal siklus penjualan pada PT. Hasjrat Abadi Cabang Manado dan Bosowa Group telah sesuai dan dilaksanakan berdasarkan pedoman pengendalian internal COSO (The Committee Of Sponsoring Organizations Of Treadway Commission) yang meliputi asas lingkungan pengendalian, analisis risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan atau monitoring. Namun, dalam pelaksanaan pengendalian internal pada siklus penjualan sesuai dengan pedoman COSO masih ditemukan beberapa kendala dalam setiap asas tersebut. Aktivitas pengendalian merupakan komponen yang paling banyak memiliki kendala, yang kedua komponen Lingkungan Pengendalian, kemudian komponen Penilaian risiko selanjutnya yang keempat komponen informasi dan komunikasi, dan yang terakhir adalah komponen aktivitas pemantauan. Kendala-kendala tersebut yaitu kendala struktur organisasi menyangkut hak dan wewenang, sumber daya, sikap pelaksana dan komunikasi. Pada dasarnya, semua kendala dalam pengendalian internal siklus penjualan baik pada PT.Hasjrat Abadi maupun PT.Bosowa Group Cabang Manado saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap komponen pengendalian internal COSO adalah kendala sumber daya yang sangat mempengaruhi pengelolaan pengendalian internal terlaksana dengan baik, seperti kurangnya kesadaran dalam melaksanakan tanggung jawab untuk mencapai tujuan perusahaan. Karena penjualan merupakan jantung berjalannya suatu perusahaan distributor, maka perlu adanya peraturan yang lebih baik dan jelas terhadap suatu transaksi penjualan, terutama adanya penerapan pengendalian internal pada perusahaan.Kata kunci: Pengendalian Internal COSO, Siklus Penjualan.

scholarly journals Analisis Sistem Pengendalian Internal Siklus Penjualan Pada PT. Hasjrat Abadi Cabang Manado dan PT. Bosowa Cabang Manado

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Indah Eunike Kakunsi ◽  
Ventje Ilat ◽  
Hendrik Manossoh
Keyword(s):  
Internal Control ◽  
Control Environment ◽  
Control Activity ◽  
Exploratory Approach ◽  
Sales Process ◽  
Internal Control System ◽  
Information And Communication ◽  
Control Procedures ◽  
Depth Interviews ◽  
Monitoring Activity

Abstract. This study aims to analyze the internal control system of the sales cycle at a distributor company in Manado by using COSO internal control. This is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews, observation and documentation study.The results showed that the sales cycle at PT Hasjrat Abadi Manado Branch and PT. Bosowa Group Manado has been carried out according to company-determined procedures, but internal control procedures still need to be improved so that there are no more irregularities in the credit sales process in the two companies that were the object of the study. Internal cycle control at PT. Hasjrat Abadi Manado Branch and Bosowa Group are in accordance and implemented based on the COSO (The Committee of Sponsoring Organizations Of Treadway Commission) internal control guidelines which include the principles of control environment, risk analysis, control activities, information and communication, as well as monitoring or monitoring activities. However, in the implementation of internal control in the sales cycle in accordance with the COSO guidelines still found several obstacles in each of these principles. Control Activity has the largest number of constraints. Followed by Control Environment, Risk Assessment, Information and Communication, and Monitoring Activity. They are organizational structure constraints concerning rights and authority, resources, implementing attitudes and communication. Basically, all obstacles in the internal control of the sales cycle at a distributor company in Manado are interconnected  one with another. Where the biggest obstacle faced for each component of COSO's internal control is the resource constraint that greatly influences the management of internal control (to be implemented well), such as lack of awareness in carrying out responsibilities to achieve company goals. Because sales revenue is the heart of a distributor's business, therefore it requires better and clearer regulations for  sales transactions, especially the application of internal control in the company.Keywords: COSO Internal Control, Sales Cycle. Abstrak. Penelitian ini bertujuan menganalisis sistem pengendalian internal siklus penjualan pada perusahaan distributor di Manado dengan menggunakan pengendalian internal COSO. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa siklus penjualan pada PT Hasjrat Abadi Cabang Manado dan PT. Bosowa Group Manado sudah dilakukan sebagaimana prosedur yang ditetapkan perusahaan, namun masih perlu ditingkatkan prosedur – prosedur pengendalian internal supaya tidak ada lagi penyimpangan dalam proses penjualan kredit di kedua perusahaan yang menjadi objek penelitian tersebut. Pengendalian internal siklus penjualan pada PT. Hasjrat Abadi Cabang Manado dan Bosowa Group telah sesuai dan dilaksanakan berdasarkan pedoman pengendalian internal COSO (The Committee Of Sponsoring Organizations Of Treadway Commission) yang meliputi asas lingkungan pengendalian, analisis risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan atau monitoring. Namun, dalam pelaksanaan pengendalian internal pada siklus penjualan sesuai dengan pedoman COSO masih ditemukan beberapa kendala dalam setiap asas tersebut. Aktivitas pengendalian merupakan komponen yang paling banyak memiliki kendala, yang kedua komponen Lingkungan Pengendalian, kemudian komponen Penilaian risiko selanjutnya yang keempat komponen informasi dan komunikasi, dan yang terakhir adalah komponen aktivitas pemantauan. Kendala-kendala tersebut yaitu kendala struktur organisasi menyangkut hak dan wewenang, sumber daya, sikap pelaksana dan komunikasi. Pada dasarnya, semua kendala dalam pengendalian internal siklus penjualan baik pada PT.Hasjrat Abadi maupun PT.Bosowa Group Cabang Manado saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap komponen pengendalian internal COSO adalah kendala sumber daya yang sangat mempengaruhi pengelolaan pengendalian internal terlaksana dengan baik, seperti kurangnya kesadaran dalam melaksanakan tanggung jawab untuk mencapai tujuan perusahaan. Karena penjualan merupakan jantung berjalannya suatu perusahaan distributor, maka perlu adanya peraturan yang lebih baik dan jelas terhadap suatu transaksi penjualan, terutama adanya penerapan pengendalian internal pada perusahaan.Kata kunci: Pengendalian Internal COSO, Siklus Penjualan.

scholarly journals Optimalisasi Peran Sistem Pengendalian Intern dalam Mencegah Terjadinya Penyelewengan Kas dan Aset pada Lembaga Pendidikan Non Pemerintah (Swasta)

2019 ◽  
Vol 4 (1) ◽  
pp. 163
Author(s):  
Fathiyah Fathiyah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Educational Institution ◽  
Control Environment ◽  
Control Activity ◽  
Internal Control System ◽  
Information And Communication

The purpose of this study is to analyze how to optimize the role of internal control system in preventing the occurrence of fraud on cash and assets in non government or private educational institution. Tool of analyzed used in this research is internal control system according to COSO definition and combined with internal control system according to Government Regulation Number 60 Year 2008 with 5 internal control component that is; 1) Control Environment, 2) Risk Assessment, 3) Control Activity, 4) Information and Communication and 5) Monitoring. The result of the research shows that optimizing the role of the internal control system is very helpful to the management in managing the finances and assets owned so as to prevent the occurrence of fraud on the cash and assets in private educational institution. The expectation of the future by optimizing the role of internal control system on cash management and assets in non government/or the private educational institution will be more efficient and effective which will ultimately improve the quality and accountability of the private educational institution.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

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>

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

scholarly journals Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO

2019 ◽  
Vol 6 (02) ◽  
pp. 31-44
Author(s):  
Iswahyudi ◽  
Dwi Prastowo Darminto
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Environmental Control ◽  
Jel Classification ◽  
Control Environment ◽  
Control Activity ◽  
Accounts Receivable ◽  
Activity Component ◽  
Information And Communication ◽  
Spss Software

ABSTRACT The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif. JEL Classification : M10, M41  

scholarly journals ANALISIS PENGENDALIAN INTERNAL COMMITTEE OF SPONSORING ORGANIZATIONS TERHADAP PIUTANG USAHA PADA CV. KOMBOS MANADO 1

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Christian Jeanry Liho ◽  
Sifrid Pangemanan ◽  
Rudy Pusung
Keyword(s):  
Internal Control ◽  
Balance Sheet ◽  
Control Environment ◽  
Accounts Receivable ◽  
Two Factors ◽  
Information And Communication ◽  
Qualitative Descriptive ◽  
Control Procedures ◽  
Descriptive Method ◽  
Monitoring Information

Accounts receivable is an element of current assets in the company's balance sheet arising from the sale of goods, services or lending to debtors whose payments are generally given within 30 days to 90 days. This research was conducted to analyze internal control committee of sponsoring organizations to accounts receivable at CV. Kombos Manado 1 and analyze the factors of delay in payment of accounts receivable on CV. Kombos Manado 1. The research method used is descriptive method and the type of research used is qualitative descriptive. The results obtained that the Internal Control Committee Of Sponsoring Organizations Against Accounts Receivable on CV. Kombos Manado 1 has been running quite well. Of the 5 (five) internal control components of the committee of sponsoring organizations, namely the control environment, risk assessment, control procedures, monitoring, information and communication, only a weakly categorized control environment. The obstacle faced by the receivable officer is the delay of payment of receivable from the customer. There are 2 (two) factors the customer is late to pay the receipt of the negligence of the company and negligence from the customer (insurance).Keywords: Analysis, Internal Control, Accounts Receivable.

scholarly journals IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Nabilah N.R. Amin ◽  
Lady Diana Latjandu
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Internal Controls ◽  
Main Task ◽  
Control Environment ◽  
Tax Returns ◽  
Directorate General ◽  
Information And Communication ◽  
Control Procedures ◽  
Ministry Of Finance

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures

scholarly journals Effectiveness of internal control system in higher learning institution, in Nairobi, Kenya

2019 ◽  
Vol 9 (3) ◽  
pp. 143-155
Author(s):  
Negede Tesfay Tenbele
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Eastern Africa ◽  
Control Environment ◽  
Validity And Reliability ◽  
Policies And Procedures ◽  
Internal Control System ◽  
Information And Communication

The aim of this study is to assess the effectiveness of the internal control system in the Catholic University of Eastern Africa (CUEA). And, therefore, the specific objectives are to assess the effectiveness of elements of the internal control system in the CUEA, which are control environment, risk assessment, control activities, information and communication activities and monitoring activities. The study used a descriptive research design, and a sample of 53 administrative staffs was selected using a stratified sampling technique. Data collected via questionnaire were analysed by employing a descriptive statistics that contains frequency, percentage, mean and standard deviation. The validity and reliability of the instruments were assured using the piloting and Cronbach Alpha technique. The study found that solely control the environment of the institution was effective to a great extent, but, the four elements of its internal control system were effective to a moderate extent. Therefore, the researcher concluded that the institution had an internal control system to a moderate extent proved by a mean of 3.4. This suggests that in spite of the institution designed its control environment to a great extent its policies and procedures weren’t enforced and monitored to a very great or great extent. Thus, the study recommended that the institution needs more effective implementation and monitoring of its policies and procedures and creating proper risk assessment to improve its internal control system. Keywords: Effective, financial, internal control system, managements.

scholarly journals Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe

2019 ◽  
Vol 1 (2) ◽  
pp. 129
Author(s):  
Meyline Trisuksi Parera ◽  
Lintje Kalangi ◽  
Novi Swandari Budiarso
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Process ◽  
System Control ◽  
Accounting System ◽  
Control Environment ◽  
Internal Control System ◽  
Five Elements ◽  
Control Procedures ◽  
The Government

The internal control system has an internal control structure that can control the internal control process including the control environment, accounting system, control procedures. This study aims to determine the internal control system, especially in cash disbursement activities at the Sangihe Regency Regional Secretariat which is based on the 5 (five) elements of the SPIP (government internal control system) including, control environment, risk assessment, control activities, information and communication and monitoring. The type of data used is qualitative data by conducting observations and direct interviews at the Regional Secretariat Office of the Sangihe Regency to the head of the financial subsection who knows thoroughly about cash disbursements. The results of the research obtained on the internal control system related to cash disbursements at the Regional Secretariat of the Sangihe Regency are in accordance with the 5 (five) elements of the Government Internal Control System(SPIP).

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