scholarly journals ANALISIS PENERAPAN PENGENDALIAN INTERN PIUTANG PADA CV BERKAT KARYA DIESEL BANJARMASIN

2019 ◽  
Vol 5 (3) ◽  
Author(s):  
Imawati Yousida
Keyword(s):  
Qualitative Research ◽  
Control System ◽  
Internal Control ◽  
Dual Function ◽  
Accounts Receivable ◽  
The People ◽  
Internal Control System ◽  
Descriptive Qualitative

Abstract: The purpose of this study was to determine the application of accounts receivable internal control on the CV Berkat Karya Diesel Banjarmasin that runs so far and should be done. The method used is descriptive qualitative research conducted by observing a particular object. The results showed that the internal control system of accounts receivable at CV Berkat Karya Diesel Banjarmasin is still not appropriate, because there is still a dual function of the sales department that doubles as part of sales as well as invoicing, where invoicing should be done by the accounting department. CV Berkart Karya Diesel Banjarmasin must have management to determine the authority and responsibility, organize and develop the people who work at this company.Keywords:  Internal Control, ReceivablesAbstrak: Tujuan dari penelitian ini untuk mengetahui penerapan pengendalian intern piutang pada CV Berkat Karya Diesel Banjarmasin yang berjalan selama ini dan yang seharusnya dilakukan. Metode yang digunakan adalah secara deskriptif kualitatif yaitu penelitian yang dilakukan dengan cara mengamati objek tertentu. Hasil penelitian menunjukkan bahwa sistem pengendalian intern piutang pada CV Berkat Karya Diesel Banjarmasin masih belum tepat, karena masih adanya perangkapan fungsi bagian penjualan yang merangkap sebagai bagian penjualan sekaligus sebagai pembuat faktur, dimana pembuat faktur seharusnya dilakukan oleh bagian akuntansi. CV Berkart Karya Diesel Banjarmasin harus memiliki manajemen untuk menentukan wewenang dan tanggung jawab, mengorganisasikan dan mengembangkan orang-orang yang bekerja pada perusahaan ini.Kata Kunci:  Pengendalian Intern, Piutang

scholarly journals ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tondy Maranatha Rajagukguk ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Tax Revenue ◽  
Fuel Tax ◽  
Management Agency ◽  
North Sulawesi ◽  
Internal Control System ◽  
Calculation Process ◽  
Research Show ◽  
Descriptive Qualitative

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.

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 ANALISIS SISTEM AKUNTANSI PENGGAJIAN DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERN PADA PT. SARANA SULUT VENTURA

2020 ◽  
Vol 15 (3) ◽  
pp. 456
Author(s):  
Jeni Jones ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Qualitative Method ◽  
Accounting System ◽  
Internal Control System ◽  
Descriptive Qualitative

Payroll accounting system is a group of human resources and equipment designed to process company data in the form of information. The purpose of this study is to analyze the application of a payroll accounting system to internal control at PT Sarana Sulut Ventura with descriptive qualitative method. This study finds that the documents and records are good, but the functions, procedures, and internal control are not good. This result indicates that the payroll accounting system applied at PT Sarana Sulut Ventura has not been good and is not in accordance with generally accepted theories. This has an impact on the internal control system applied at PT Sarana Sulut Ventura, which is also inadequate because it does not meet the components of good internal control.

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 Internal Control System for Cash Disbursements at Makassar Subdivision

2021 ◽  
Vol 2 (2) ◽  
pp. 77
Author(s):  
Abdul Wahab ◽  
Aris Baharuddin
Keyword(s):  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Structure System ◽  
Final Project ◽  
Internal Control System ◽  
Descriptive Qualitative

This study aims to determine the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar. The type of research used is descriptive qualitative, namely the writer describes the results of observations and analyzes the data obtained in the field. The writing of this final project is the result of research conducted from June to July 2020.After analyzing and discussing the problem, the authors conclude that the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar has generally been implemented well. The organizational structure, system of authority and recording procedures, segregation of duties have been carried out properly, and employees whose quality is in accordance with their responsibilities are correct.

scholarly journals ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA PROSEDUR PENERIMAAN DAN PENGELUARAN BARANG DI PT. UNISEM BATAM

2018 ◽  
Vol 1 (2) ◽  
pp. 183-193
Author(s):  
Rusda Irawati ◽  
Ardhila Kamalita Satri
Keyword(s):  
Qualitative Research ◽  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Data Entry ◽  
Snowball Sampling ◽  
L System ◽  
Internal Control System ◽  
System Acceptance ◽  
Data Collection Technique

This is a descriptive qualitative research that aims to find out about the internal control system at PT. Unisem Batam. This study uses 10 speakers, for the election of speaker / researcher informants using purposive sampling and snowball sampling. The data collection technique used is interview, documentation and observation.The results obtained from this study is that implementation of the Internal Contro l System Acceptance Procedure and Expending of Goods in PT. Unisem Batam have been effective, but still has weaknesses such as, there are a lot of mistakes made as not undergo the procedure expenditures properly, still found fault placement of goods, provision of part number, incorrecly data entry at the store, and the division of tasks is definitely on receiving section.

Economic diagnostics of accounts receivable and payable in the internal control system of the organization

2021 ◽  
Vol 22 (12) ◽  
pp. 1425-1448
Author(s):  
Liliya B. SUNGATULLINA ◽  
Ilyuza I. MUZAFAROVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rate Of Change ◽  
Effective Control ◽  
Accounts Receivable ◽  
Financial Condition ◽  
Internal Control System ◽  
Analysis And Synthesis ◽  
Debt Collection ◽  
Methodological Aspects

Subject. This article considers the methodological aspects of economic diagnostics of accounts receivable and payable in the system of internal control of the organization. Objectives. The article aims to highlight the elements of economic diagnostics of the organization's debt in the internal control system and develop methodological approaches to the assessment of accounts receivable and payable. Methods. For the study, we used analysis and synthesis, induction and deduction, as well as comparison, logical generalization, systemic reasoning, and analytical forecasting tools. Results. The article presents an author-developed methodology of economic diagnostics of resources in settlements in the internal control system of the organization. It is based on an algorithm for assessing the dynamics of the turnover of accounts receivable and payable and monitoring their mutual ratio, identifying debt collection reserves, monetizing and forecasting the repayment of current debts. Also, for the operational systematization of information and effective control over the rate of change in accounts receivable and payable, the article offers developed forms of management reporting. Conclusions and Relevance. The developed methodology for economic diagnostics of accounts receivable and payable helps, on the basis of information on the changes in mutual turnover of obligations in the context of counterparties, identify available financial resources, determine possible reserves for debt collection, and make payment predictions. The results of the study can be applied when organizing the internal control system of accounts receivable and payable in the context of assessing the financial condition of the organization.

Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations

Auditor ◽  
2018 ◽  
Vol 4 (6) ◽  
pp. 31-41 ◽  
Author(s):  
О. Ефимова ◽  
O. Efimova ◽  
Л. Каширская ◽  
L. Kashirskaya ◽  
Алексей Ситнов ◽  
...  
Keyword(s):  
Risk Management ◽  
Control System ◽  
Internal Control ◽  
Point Of View ◽  
Practical Implementation ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Gas Supply

Th e authors off ered their point of view and ways to develop the methodology and tools for creating a system of internal control and risk management of receivables in these companies. As a result of the study, the authors identifi ed their proposals for the practical implementation of this problem.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Sulasry Tahumang ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
Accounts Receivable ◽  
Grace Period ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Controlling System ◽  
Internal Control System ◽  
Research Type

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.

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