scholarly journals ANALISIS SISTEM PENGENDALIAN INTERN PERSEDIAAN BAHAN BAKU PADA PT. FITRIA SARBINI MITRA MANDIRI KOTA BANJARBARU

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Hendrayani Hendrayani ◽  
Maria Anastasia ◽  
Endah Sri Bintari
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Research Method ◽  
Raw Materials ◽  
Qualitative Approach ◽  
Raw Material ◽  
Descriptive Research ◽  
Internal Control System ◽  
Finance Department

Abstract: The purpose of this research is to find out the internal control system of raw material inventory at PT. Fitria Sarbini Mandiri Partners of Banjarbaru City during this time and To find out the internal control system of raw material inventory at PT. Fitria Sarbini The Independent Partner of Banjarbaru City that should be Descriptive research method and only uses a qualitative approach. The researcher only develops the concept and collects facts but does not conduct hypothesis testing and is carried out for 3 (three) months. Based on the results of research and analysis, the Internal Control System supplies raw materials of PT. Fitria Sarbini Mandiri Partners Banjarbaru City is already good, PT. Fitria Sarbini Mandiri Partner Banjarbaru City already has an itern control system procedure well, but in the future there are some things that must be considered like the finance department that performs transaction functions and records there should be an accounting section and can put professional and experienced employees in the company's job structure PT. Fitria Sarbini Mandiri Partners of Banjarbaru City. Keywords: Raw Material, Inventory, Internal Control System Abstrak: Tujuan dari penelitian ini adalah Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru selama ini dan Untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru yang seharusnya. Metode penelitian deskriptif dan hanya menggunakan pendekatan kualitatif. Peneliti hanya mengembangkan konsep dan menghimpun fakta tetapi tidak melakukan pengujian hipotesis dan dilakukan selama 3 (tiga) bulan. Berdasarkan hasil penelitian dan analisis, Sistem Pengendalian Intern Persediaan bahan baku PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah baik, PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru sudah memiliki prosedur sistem pengendalian intern dengan baik, namun kedepannya ada beberapa hal yang harus di perhatikan seperti pada bagian keuangan yang mengerjakan fungsi transaksi dan pencatatan seharusnya ada bagian akuntansi dan bisa menempatkan karyawan yang profesional dan berpengalaman pada stuktur jabatan perusahaan PT. Fitria Sarbini Mitra Mandiri Kota Banjarbaru. Kata kunci : Sistem Pengendalian Intern, Persediaan, Bahan Baku

scholarly journals Evaluation of the Role of Internal Audit Effectiveness of Internal Control System Raw Materials. Case study on PT. Darmawan Hospitality Management Catering Unit

2019 ◽  
Author(s):  
Nurhayati ◽  
Iriyadi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Raw Materials ◽  
Internal Audit ◽  
Hospitality Management ◽  
Raw Material ◽  
Audit Planning ◽  
Internal Control System ◽  
Periodic Evaluation

Inventories of raw materials and goods is a very important company assets as an asset that has a value large enough and has a big enough risk associated with misuse of company assets (fraud). To the need for good internal control systems and procedures over inventory warehousing of raw materials, which ideally systems and procedures need to be evaluated and repaired to avoid the weaknesses inherent risk control and minimize inventory.The purpose of this study is to determine how much the role of internal audit of the inventory of raw materials at PT. DHM unit catering, as well as to determine the role of internal audit of the inventory of raw materials in order to improve the effectiveness of the internal control system of the raw materials in the PT. DHM catering unit.Internal audit consists of stages starting from audit planning, audit execution, audit reporting and follow-up repairs. System of internal control of raw materials at PT. DHM catering units already exist that have guided the implementation of operational procedures relating to the supply of raw materials consisting of raw material purchase procedures, procedures for raw materials, and procedures for requesting and raw material expenses.Of the discussion that has been done, the authors conclude that internal audit has an important role on the effectiveness of the control of raw materials in order to achieve efficient use of raw materials, as auditors conduct periodic evaluation and review that allows to improve the system's growing. It can be seen from compliance by the warehouse inventory of raw materials in implementing systems and procedures that have been made, repaired and recommended by the auditors in the form of operational standards in terms of running a good warehousing system with strong control.Keywords : Internal Audit

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERNAL BAHAN BAKU PRODUKSI PADA UD. XYZ DI SIDOARJO

2020 ◽  
Vol 5 (1) ◽  
pp. 65-72
Author(s):  
Darno Darno ◽  
Anita Anita ◽  
Jaya Adi Gama Tengtarto ◽  
Kuswana Rama ◽  
Camelia Dewi R
Keyword(s):  
Control System ◽  
Production Process ◽  
Internal Control ◽  
Raw Materials ◽  
Raw Material ◽  
Study Approach ◽  
Analysis Technique ◽  
Internal Control System ◽  
Problem Solvers

The era of globalization, the industrial world is increasingly developing, there are many companies engaged in the industry that manage various kinds of products, there will be more competitive competition. The development of the company is increasing rapidly, with the level of use and need for raw materials that are relatively large and increasing consumer demand. Raw material inventory control system for its role is needed in companies with existing theories. The author intends to analyze "Evaluation Of The Internal Control System For Raw Material For The Smoothness Of The Production Prosess (Case Study at UD. XYZ di Sidoarjo)". The purpose of this study is to find out how the internal control system for raw material inventory can be used to facilitate all production processes or processing of raw materials at UD. Light Plastic Sidoarjo. The data analysis technique used and carried out is a qualitative descriptive technique, which is to compare the collected data on a theoretical basis as a reference material that provides several suggestions for problem solvers in writing. Based on the results of research that can be done that the processing process in the company includes: the stage of purchasing raw materials, the stage of storing raw materials, the processing stage, the distribution stage. The research was conducted using a case study approach with qualitative methods. Data collection methods are carried out, namely interviews, observation and documentation. Based on the analysis, it is concluded that the internal control system for raw material inventory can expedite the processing or production process in the company which is said to be good, but there are still some weaknesses, namely concurrency in work, lack of monitoring of the production process or processing time and the entry and exit of goods in the company.

scholarly journals ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA PT. ARMA ANUGRAH ABADI MEDAN

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Control System ◽  
Inventory Control ◽  
Direct Observation ◽  
Internal Control ◽  
Qualitative Method ◽  
Raw Materials ◽  
Raw Material ◽  
Internal Control System ◽  
Data Collecting ◽  
Descriptive Qualitative

The purpose of this study is to find out how the application of internal control system raw material inventory at PT. Arma Anugrah Abadi Medan. This study used descriptive qualitative method. Technique of data collecting done by doing direct observation, interview and documentation study at PT. Arma Anugrah Abadi Medan. The results showed that the elements of raw material inventory control applied to PT. Arma Anugrah Abadi Medan is adequate and the procedure of purchase and ordering, acceptance and expenditure of raw materials have been running well. However, there are few weaknesses in the process of recording, storing and distributing it from warehouses to branch outlets.

scholarly journals DISCLOSURE OF CASH RECEIPT AND EXPENDITURE OF BAITUL MAAL HIDAYATULLAH D.I YOGYAKARTA REPRESENTATIVE AS A GRASS ROOT ENTITY FOR THE ECONOMIC EMPOWERMENT OF PESANTREN IN THE NEW NORMAL ERA

2021 ◽  
Vol 8 (2) ◽  
pp. 65-79
Author(s):  
Mila Alim Bachri
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Method ◽  
Economic Empowerment ◽  
Financial Reports ◽  
Descriptive Research ◽  
Internal Control System ◽  
Grass Root ◽  
Information And Communication ◽  
Cash Receipt

Baitul Maal Hidayatullah Yogyakarta is considered a grass-root entity that has an obligation to provide stimulus during the pandemic and improve the welfare of its members during the Covid-19 pandemic. The financial reports in order to increase credibility and its role must be maximized. The research will have the aim of knowing the application of the internal control system in the cash receipt and cash disbursement cycle and identifying the weaknesses and strengths that have been implemented. This study used a descriptive research method using a factual approach and also journals as literature and conducting observations and analysis at the Baitul Maal Hidayatullah Yogyakarta and conducted a qualitative study. The results of the study measured 5 aspects of the application of internal control in the cycle of cash receipts and disbursements according to COSO at the Baitul Maal Hidayatullah Yogyakarta, namely 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication and 5) monitoring. From these results, it is concluded that the implementation of the internal control system in the cash receipt and cash disbursement cycle of the Baitul Maal Hidayatullah Yogyakarta Mosque has been going well, in line with the identified strengths and weaknesses. Weakness points such as managing using basic applications can potentially be developed further.

scholarly journals Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN

2018 ◽  
Vol 13 (03) ◽  
Author(s):  
Victor Youbert Stenly Suak ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Government Agencies ◽  
Government Organization ◽  
Management Agency ◽  
Internal Control System ◽  
Government Institution ◽  
Descriptive Qualitative

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA PT. RAJAWALI NUSINDO CABANG MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 366
Author(s):  
Nindy Vannesya Budiman ◽  
Herman Karamoy ◽  
Victorina Z Tirayoh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Analytical Method ◽  
Qualitative Approach ◽  
Internal Control System ◽  
Descriptive Method ◽  
Descriptive Qualitative

An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.

scholarly journals West Nusa Tenggara (NTB) Provincial Government's Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Naufal Yazied ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Information System ◽  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Asset Management ◽  
Qualitative Approach ◽  
Provincial Government ◽  
Government Officials ◽  
Policies And Procedures ◽  
Internal Control System

This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leaders’ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RI’s findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leaders’ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.

Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah

2020 ◽  
Vol 5 (1) ◽  
pp. 85-94
Author(s):  
Dri Asmawanti ◽  
Aisyah Mayang Sari ◽  
Vika Fitranita ◽  
Indah Oktari Wijayanti
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Primary Data ◽  
Government Agencies ◽  
Performance Control ◽  
Performance Accountability ◽  
Internal Control System ◽  
Positive Effect ◽  
Laws And Regulations

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

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