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 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 The Analysis of Internal Control Implementation of Zakat Institutions

2019 ◽  
Author(s):  
Dita Andraeny ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Non Profit ◽  
Study Approach ◽  
Descriptive Research ◽  
Internal Control System ◽  
Information And Communication ◽  
Qualitative Descriptive ◽  
Multiple Case

The implementation of internal control system is very important not only in profit oriented firms but also in non profit organizations including zakat institution. Internal control system ensures the reliability of financial reporting system, protects organization’s assets from assets missappropriation, and also minimizes the occurence of fraud. This study aims to evaluate the implementation of internal control of zakat institutions in Surakarta. The objects of this research are LAZ Dompet Peduli Umat Daarut Tauhiid (DPU DT) Solo, LAZISMU Solo, and BAZNAS Solo. The objects of this study are based on convenience sampling. This research is a qualitative descriptive research with multiple case study approach. The result of this study indicates that in general, all zakat institutions observed have implemented the internal control system in terms of control environment, risk assessment, control activities, information and communication and supervisory activities. However, there is still weakness in internal control that related to the aspect of segregation of tasks that has not been done completely. In addition, those three zakat institutions did not have a flow chart document for the conducted transaction and one of them has not implemented yet about the authorization system and printed serial number documents.

scholarly journals Analysis Internal Control Systems Of Mortgage

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Aprin Arya Laksmana ◽  
Chaidir Iswanaji
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Activity ◽  
Descriptive Research ◽  
Initial Stage ◽  
Internal Control System ◽  
Information And Communication ◽  
Branch Office ◽  
Activity Information

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

scholarly journals ANALISIS KETERBUKAAN PENERIMAAN DAN PENGELUARAN KAS BAGI SUSTAINABILITY BPR BANK JOGJA SEBAGAI WUJUD ANTISIPASI KETIDAK PASTIAN AKIBAT PANDEMI COVID-19

2021 ◽  
Vol 15 (1) ◽  
pp. 95-108
Author(s):  
Devi Sella Arianti
Keyword(s):  
Economic Growth ◽  
Internal Control ◽  
Research Method ◽  
Quantitative Research ◽  
Control Environment ◽  
Financial Reports ◽  
Information And Communication ◽  
Cash Receipt ◽  
Quantitative Research Method

Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.

scholarly journals Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 237-248
Author(s):  
Dwi Sulistiani
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Boarding School ◽  
Flow Chart ◽  
Financial Reports ◽  
Internal Control System ◽  
Multiple Tasks ◽  
Information And Communication

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA HOTEL LUCKY INN MANADO

2018 ◽  
Vol 13 (01) ◽  
Author(s):  
Leonardus I Made Deftrianto ◽  
David P. E. Saerang ◽  
Steven J. Tangkuman
Keyword(s):  
Economic Development ◽  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Business World ◽  
Internal Control System ◽  
Cash Receipt ◽  
Research Studies

Along with the development era of economic development is very rapid, where the business world is required to try to follow the developments that occur. The object of this research is Hotel lucky inn. The purpose of this study is to find out how the evaluation of internal control system cash receipts at the Hotel Lucky Inn Manado whether it is running effectively or not. The method of analysis used in this study is descriptive analysis is a method of discussion that is describing, describe, compare and explain a data with other data that become benchmarks in this study that is using Mulyadi theory so that it can be drawn conclusions to answer the problem in research studies , and draw conclusions. The results of the research can be seen that the evaluation of internal control system of cash receipt of Hotel Lucky Inn has been effectively seen by fulfilling the elements of internal control. The company's internal control standards are also appropriate.Keywords: Internal Control System, Cash

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 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

Sign in / Sign up

Export Citation Format

Share Document