scholarly journals Pengendalian Internal Pada Perusahaan Start Up

2020 ◽  
Vol 2 (3) ◽  
pp. 137-148
Author(s):  
Regita M Farhana ◽  
Ludwina Harahap
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Organization Theory ◽  
Environmental Control ◽  
Internal Controls ◽  
Start Up ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Operational Activities

Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research conduct to analyzes internal control systems in handling inventory of vegetables and fruit-based on COSO (Committee of Sponsoring Organization) theory. This type of research is a qualitative descriptive approach. Data is obtained through interviews with informants.  The results showed that the company has largely implemented internal controls on vegetable and fruit inventory that according to internal control standards according to COSO. But, it is not fully implemented for environmental control and supervision activities.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Claudio V. Munaiseche ◽  
Ventje Ilat ◽  
Robert Lambey
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Government Regulation ◽  
Descriptive Study ◽  
Government Agency ◽  
Government Agencies ◽  
Delegation Of Authority ◽  
Internal Control System ◽  
Qualitative Descriptive

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution  parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017  is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution

scholarly journals Accountability of Village Fund Management through the Competence of Managers and Internal Control System in Ruteng District, Manggarai Regency, East Nusa Tenggara Province

2021 ◽  
Vol 9 (8) ◽  
pp. 164-174
Author(s):  
Untung Lasiyono ◽  
Yuli Kurnia Firdausia
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Rural Village ◽  
Fund Managers ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Data Collection Technique

This study is a qualitative research that analyzes the level of accountability for the use of village funds which is studied through the competence aspect of village fund managers and the internal control system of village funds. The subjects were village in rural village fund manager Beo Rahong Village, District of Ruteng,  Manggarai Regency, East Nusa Tenggara Province. Meanwhile, the object of research is the competence of managers, internal control systems and accountability of village funds. The data collection technique used a triangulation approach, namely from the source, method and time aspects. While the data analysis used a qualitative descriptive approach by analyzing the results of the data obtained by the triangulation approach. Based on the results of the data and after being analyzed, it shows that the competency aspect of village fund budget managers is still less competent due to the limitations of five things, namely, knowledge, understanding, abilities, values, attitudes and interests . Meanwhile, in terms of aspects of the internal control system that are still not in accordance with the standards as stipulated in Government Regulation Number 60 of 2008 concerning the government's internal control system, this is due to the manager's competence not being maximized. Then in terms of accountability for the use of village funds, this has not been realized, this is due to the not yet maximal competence, internal control which is also still not carried out optimally due to limited human resources in mastering information technology and the lack of support for information technology facilities.

scholarly journals Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi

2018 ◽  
Vol 5 (1) ◽  
pp. 76
Author(s):  
Vicky Roh Idhofi ◽  
S. Sudarno ◽  
Agung Budi S.
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Method ◽  
Internal Controls ◽  
Cash Income ◽  
Accounting System ◽  
Internal Control System ◽  
A Company ◽  
Collection Methods

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation

scholarly journals EVALUATION OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM FOR THE RECEPTION, RETURN AND AUCTION OF GUARANTEE GOODS IN. PEGADAIAN (PERSERO)

2020 ◽  
Vol 1 (1) ◽  
pp. 56-68
Author(s):  
Ahmad Raymond Trilaksana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Environment ◽  
Unit Manager ◽  
Lack Of Control ◽  
Internal Control System ◽  
Standard Operating ◽  
Information And Communication ◽  
Qualitative Descriptive

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to  keep  the  collateral  save and  maintain  it secure, so that  internal control  for  collateral  items  are  necessary  needed.  The purpose of  this research  was  to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used  is  qualitative descriptive with  five  components  of  COSO to  evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.

scholarly journals Evaluasi Pengendalian Intern Terhadap Sistem Akuntansi Pembelian dan Persediaan Bahan Baku Pada PT Fuyindo Multi Perdana

2010 ◽  
Vol 1 (2) ◽  
pp. 666
Author(s):  
Vini Mariani ◽  
Yonarsie Bindari
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Raw Materials ◽  
Field Research ◽  
Internal Controls ◽  
Literature Study ◽  
Accounting Systems ◽  
Internal Control System ◽  
Operational Activities ◽  
A Company

Internal control is essential for the operational activities of a company. The author conducted research for internal control of accounting systems and inventory purchases of raw materials. Internal controls for purchasing and inventory of raw materials is essential if companies want to produce a superior product. In this study researchers prepare the field research method by observation and literature study by studying the theories associated with the purchase and supply of raw materials. The results obtained show the important things that can be controlled by the company for operating companies to run well and the management can give a decision based on the reports of evaluation results, it can be suggested that companies should do in the internal control system purchase accounting and inventory of raw materials. 

The Effectiveness of Internal Control Systems of Banks. The Case of Ghanaian Banks

2014 ◽  
Vol 4 (2) ◽  
pp. 377 ◽  
Author(s):  
Philip Ayagre ◽  
Ishmael Appiah-Gyamerah ◽  
Joseph Nartey
Keyword(s):  
Social Sciences ◽  
Control Systems ◽  
Internal Control ◽  
Internal Controls ◽  
Control Environment ◽  
Internal Control System ◽  
Monitoring Activities ◽  
Analyse Data ◽  
Strongly Agree ◽  
System Effectiveness

This study evaluated the control environment and monitoring activities components of Internal Control Systems of Ghanaian Banks using COSO’s principles and attributes of assessing the effectiveness of internal control systems. A five point Likert scale was used to measure respondent’s knowledge and perception of internal controls and the bank’s internal control system effectiveness. Responses ranged from strongly disagree to strongly agree, where 1 represented strongly disagree (SD) and 5 represented strongly agree (SA). Statistical Package for Social Sciences (SPSS) was used to analyse data and presented in the form of means and standard deviations for each question and each section of the questionnaire. The study found out that, strong controls exist in the control environment and monitoring activities components of the internal control systems of banks in Ghana. The two components were highly rated by respondents with average means of 4.72 and 4.66 respectively. The study recommended that boards of banks in Ghana should not be complacent about the findings but should work hard to   ensure continuous ongoing and separate internal control monitoring to ascertain that controls really exist and are functioning properly.

scholarly journals Internal Controls For Hospitality Revenue In The Gaming Industry

2011 ◽  
Vol 9 (8) ◽  
pp. 15 ◽  
Author(s):  
Tim Kizirian ◽  
Tim Heinze ◽  
John (Skip) Lees
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Internal Controls ◽  
Business Managers ◽  
Gaming Industry ◽  
Business Operations ◽  
Economic Climate ◽  
Internal Control System ◽  
Revenue Cycle

In todays difficult economic climate, business managers must carefully consider all aspects of business operations to minimize waste and increase efficiency. The revenue cycle continues to be the primary area of fraud and abuse requiring strong, comprehensive internal controls (AICPA 2002). Internal controls in the revenue arena are now more important than ever. The current paper provides a control review checklist for hospitality revenue in the gaming industry. Extant studies have often focused on internal controls for the gambling operations of the gaming industry to the neglect of the hospitality portion of the industry. For many firms in the industry, the hospitality revenue can account for half of total firm revenue. The checklist we provide can be used as a general benchmark to perform preliminary evaluations of a companys internal control system in the hospitality arena. Auditors can compare their clients control objectives with the objectives that are presented. During preliminary investigations of the companys internal control system, auditors should review whether important control objectives have been omitted and whether the omission incurs or heightens risk. The control review checklist can also be used by CFOs or controllers in the gaming industry in reviewing whether their companys internal control systems are adequate. The checklist provides CFOs or controllers internal controls that external, independent auditors consider to be important.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO)

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Fifke Masyie Siwu ◽  
Agus T. Poputra
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Environment ◽  
Unit Manager ◽  
Internal Control System ◽  
Standard Operating ◽  
Information And Communication ◽  
Qualitative Descriptive

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.

scholarly journals EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Chandro Novrio Tamoding ◽  
Ventje Ilat ◽  
Meily Kalalo
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Control Structure ◽  
Internal Controls ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Five Elements ◽  
Operational Activities ◽  
Descriptive Method ◽  
Legislative Assembly

Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional people's legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional people's legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional people's legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.

scholarly journals IPTEKS PENGENDALIAN INTERNAL DALAM MEMINIMALKAN RESIKO KREDIT BERMASALAH PADA LEMBAGA PEMBIAYAAN

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Saskya Clarisa ◽  
Steven J. Tangkuman
Keyword(s):  
Control System ◽  
Credit Risk ◽  
Internal Control ◽  
Internal Controls ◽  
Internal Control System ◽  
Finance Company ◽  
Operational Activities ◽  
A Company

PT. FIFGROUP as a company engaged in financing services is a company whose main source of profit comes from interest on community loans. Therefore the main problem that is often faced for a finance company is bad credit, which is where consumers do not smoothly make installment payments that cause losses, so that the company must think hard to reduce the credit risk so that the company's operational activities can run well. Therefore the internal control system at the company is very important, especially in terms of internal control of credit. The purpose of this study is to find out the internal controls that are applied in the company through the process of credit submission by consumers to billing to minimize credit risk.Keyword : internal control, credit risk

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