scholarly journals Peculiarities of accounting and control of current liabilities of the enterprise

2021 ◽  
Vol 11/3 (-) ◽  
pp. 29-31
Author(s):  
Alina SEMENETS ◽  
Tetiana DUPLINAT
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Activity ◽  
Accounting System ◽  
Domestic Economy ◽  
Economic Activities ◽  
Internal Control System ◽  
The Future ◽  
Control Work ◽  
And Control

Introduction. The crisis state of the domestic economy and a number of other factors require domestic enterprises and other levels of management to take prompt and drastic measures aimed at increasing the level of management. One of the promising and proven directions for increasing the efficiency of the management level is the increase and qualitative growth of the accounting system and the internal control system. One of the most important and difficult areas of accounting and control work (determining the final results of the financial and economic activities of the enterprise and its financial condition) is the accounting and control of liabilities, primarily current ones, this is what determines the direction of this research. The purpose of the paper is to improve the accounting and control of current liabilities by developing measures to eliminate violations and prevent them in the future. The methodological basis was dialectics, philosophical methodological methods of cognition. Results. The paper examines approaches to clarifying the definition of “current liabilities”. The most significant problems of modern economic activity of the domestic economy are investigated: low contractual discipline, crisis of non-payments, global chronic violation of the terms and conditions of payment for liabilities, primarily for current liabilities. A number of measures were proposed to eliminate violations in accounting, control current liabilities and prevent them in the future; non-admission in the practice of economic activity, accounting and control of delays in the terms and conditions of payment for liabilities. The studies have shown the need to improve the level of planning and contractual discipline, financial planning, improving document flow, accounting and control work at the enterprise. Conclusion. The main conclusions of the study are: the need for further research on this issue; introduction of a payment schedule for liabilities; the need to develop a methodology for checking current liabilities by the internal control system, compliance with contractual discipline; scheduled regular inspections of facilities and processes related to accounting and control of current liabilities.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

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 Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

Applying the process approach in setting up the system of internal control in economic entities

2021 ◽  
Vol 20 (12) ◽  
pp. 2313-2323
Author(s):  
Zhanna A. KEVORKOVA ◽  
Natal'ya G. SAPOZHNIKOVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Business Processes ◽  
Risk Identification ◽  
Process Approach ◽  
Control Practice ◽  
Economic Entity ◽  
Internal Control System ◽  
Theoretical Generalization ◽  
And Control

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG

2017 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Andhika Ariadharma
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Rank Correlation ◽  
Research Literature ◽  
Business World ◽  
Major Activity ◽  
Internal Control System ◽  
And Control

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

scholarly journals SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85-94
Author(s):  
SETIADI HARTOKO
Keyword(s):  
Information System ◽  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Accounting System ◽  
Internal Control System

ABSTRAK   Sistem akuntansi penjualan dapat digunkan dalam transaksi penjualan tunai maupun penjualan kredit dengan tujuan agar penjualan dapat dicatat dan diawasi dengan baik, sedangkan penerimaan kas digunakan untuk meminimalisir kecurangan yang kemungkinan akan terjadi. Metode yang digunakan dalam penulisan penelitian ini merupakan metode Pengumpulan Data, Pustaka dan Deskriptif. Analisis ini meliputi system penjualan, system pembelian dan system pengendalian internal dengan hasil telah memenuhi unsur – unsur system dan pengendalian internal dengan baik dan dapat dioperasionalkan.   Kata Kunci      : Sistem Informasi, Pustaka, Pengendalian Internal dan Sistem Penjualan       ABSTRACT   The sales accounting system can be used in cash sales transactions and credit sales with the aim that sales can be recorded and monitored properly, while cash receipts are used to minimize fraud that is likely to occur. The method used in writing this study is a method of Data Collection, Library and Descriptive. This analysis includes the sales system, purchasing system and internal control system with results that have met the elements of the system and internal control properly and can be operationalized       Keywords              :  Information System, Library, Internal Control and Sales System.

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 Regulation of Safety and Quality of Osteopathic Healthcare

2016 ◽  
pp. 6-13
Author(s):  
G. . Yeremin ◽  
Е. . Тregubova ◽  
Е. . Mokhova
Keyword(s):  
Control System ◽  
Medical Care ◽  
Russian Federation ◽  
Internal Control ◽  
Quality And Safety ◽  
Expert Evaluation ◽  
Internal Control System ◽  
The Russian Federation ◽  
And Control

The article presents an analysis of the regulating system, an experience of the expert evaluation and control of the quality and safety of the medical care in the Russian Federation and in its constituent units. The paper considers aims, targets, ways and criteria of the expert evaluation and control of the quality and safety of the medical care with regard to the osteopathic medical care. Authors also give recommendations concerning the organization of the internal control system of safety and quality of the medical care provided by the osteopaths.

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