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 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 SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN DAN PELUNASAN PIUTANG PADA KOPERASI PEGAWAI NEGERI (KPN) BAHTERA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Wendy Hillari Lahope ◽  
Treesje Runtu ◽  
Anneke Wangkar
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Control Environment ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
Descriptive Method

Internal controls should be supported by the presence of control components which include: control environment, control activities, risk assessment, information and communication, and monitoring. All of these will support the achievement of internal control objectives. The purpose of this study is to determine whether the internal control system on the provision and repayment of receivables at the Cooperative Employees (KPN) Bahtera Bitung is in accordance with the theory of COSO. The method used is descriptive method. Based on the results of research conducted by researchers, it can be concluded that the internal control system in the cooperative is still less effective, due to the absence of division of tasks or the granting of authority and responsibility, and bad debts are still common in the Employees Cooperative (KPN) Bahtera Bitung.Keywords : Internal Control System, Accounts Receivable

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.

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.

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 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 Impact of Internal Control on Audit Program Effectiveness: The Case of Vietnam

2018 ◽  
Vol 10 (9) ◽  
pp. 1
Author(s):  
Thi Que Nguyen ◽  
Manh Dung Tran ◽  
Thi Viet Ha Hoang
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Program Effectiveness ◽  
Environmental Control ◽  
Control Environment ◽  
Internal Auditors ◽  
Internal Control System ◽  
And Control ◽  
The Relationship ◽  
Audit Program

This research is conducted to examine the relationship between components of risk assessment, environmental control and control activities of internal control system and the effectiveness of the audit program in Vietnamese firms. Data were collected by sending questionnaires to management, internal auditors, and accountants of Vietnam firms and feedback of 87 responses. By testing Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Analysis of Variables (ANOVA), the results show that control environment, risk assessment and control activities contribute significantly to an effective audit program. These results indicate that Vietnamese firms lack required experiences to cope with the current instruments of internal control assessment.

The Influence of Internal Control Factors on the Perfomance Effectiveness of the Garment, Agricultural and Chemical Enterprises Listed on Vietnam’s Stock Market

2020 ◽  
Vol 36 (1) ◽  
Author(s):  
Do Huy Thuong ◽  
Nguyen Thi Phuong Hong
Keyword(s):  
Risk Assessment ◽  
Stock Market ◽  
Internal Control ◽  
Research Result ◽  
Control Environment ◽  
Monitoring And Control ◽  
Performance Effectiveness ◽  
Control Factors ◽  
Information And Communication ◽  
And Control

The research focuses on analysing the impacts of internal control factors on the performance effectiveness of the garment, agricultural and chemical enterprises listed on Vietnam’s stock market. The research result shows that of the factors of Risk Assessment, Control Activities, Information and Communication, Monitoring and Control Environment, the factor of Information and Communication has the strongest effect on the performance effectiveness of the enterprises. Next to it is Risk Assessment, Control Environment and Monitoring. The factor of Control Activities has the least influence on the performance effectiveness of the enterprises.

scholarly journals Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International

2021 ◽  
Vol 31 (12) ◽  
pp. 3221
Author(s):  
I Made Surya Widhi Wibawa ◽  
I Ketut Suryanawa
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Environment ◽  
Analysis Technique ◽  
Information And Communication ◽  
Freight Forwarding ◽  
A Company

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.

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