scholarly journals Peranan cash internal controlling dalam menunjang cash management effectivity

2019 ◽  
Vol 2 (1) ◽  
pp. 53-60
Author(s):  
Herlina Herlina
Keyword(s):  
Risk Assessment ◽  
Data Collection ◽  
Internal Control ◽  
Control Environment ◽  
Cash Management ◽  
Information And Communication ◽  
Descriptive Method

This study aims to determine the adequacy of the internal control of cash in Perusahaan SMG. The method of observation and data collection techniques was used questionnaires, and interviews. The descriptive method was used in this study. Based on the results of internal control conducted by Perusahaan SMG has been adequate, it is supported by elements of the control environment, risk assessment, control activities, information and communication, and monitoring. The cash management applied by Perusahaan SMG has been effective this is reflected in their procedures for cash receipts, petty cash receipts, cash disbursements, and a small cash outlay. Finally, it can be concluded that the internal control of cash has been instrumental in supporting the effectiveness of cash management.

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

Analisa Pengendalian Internal Persediaan PT Riau Real Ranch Pekanbaru

2019 ◽  
Vol 3 (1) ◽  
pp. 81-92
Author(s):  
Febdwi Suryani
Keyword(s):  
Risk Assessment ◽  
Data Collection ◽  
Internal Control ◽  
Sign Test ◽  
Control Environment ◽  
Policies And Procedures ◽  
Information And Communication

Control activities are the policies and procedures that are owned by management to provide assurance that management has done as it should. This research was conducted at PT. Riau Real Ranch Pekanbaru with the aim of analyzing internal control of merchandise inventory. This analysis was conducted descriptively and used a sign test with data collection techniques for interviews, observations, and questionnaires. Based on the results of the study, overall internal control over merchandise inventory has been running effectively, this is indicated in the components of the control environment, risk assessment, control activities, and information and communication that have been significant. Conclusion, internal control over merchandise inventory has run effectively. Keywords: Analysis, Internal Control, Inventory

scholarly journals INTERNAL CONTROL PRACTICES OF MOSQUES IN JAVA, INDONESIA

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Nining Islamiyah ◽  
◽  
Siti Siraj ◽  
Ahmad Osman ◽  
◽  
...  
Keyword(s):  
Risk Assessment ◽  
Data Collection ◽  
Internal Control ◽  
Internal Controls ◽  
Control Environment ◽  
Information And Communication ◽  
Monitoring Activities

Internal controls are necessary tools to help organisations attain organisational goals. Lack of these controls could lead to fraudulent activities, which hamper the achievement of organisational goals. Thus, this study aims to investigate the internal control practices in the selected Indonesian mosques. Two mosques were chosen for the purpose of this study; Mosque A and Mosque B. The study employs Committee of Sponsoring Organization (COSO, 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings reveal that the two selected mosques; Mosque A and B, have five mechanisms of internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results of this study could be used as potential reference for the improvement of internal control practices in the Indonesian mosques.

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 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  

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.

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.

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