scholarly journals Analysis Internal Control In Order To Design Standard Operating Procedure (Sop) For Fixed Assets Procurement And Management Activites: Case Study on PT ABC

2018 ◽  
Author(s):  
Triyanda Agustin Ginting ◽  
Siti Nurwayuningsih Harahap
Keyword(s):  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Design Standard ◽  
Fixed Assets ◽  
Standard Operating

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 PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014

2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Agung Budi Asmoro ◽  
Sugeng Hariyanto
Keyword(s):  
Operating Procedure ◽  
Internal Control ◽  
Internal Audit ◽  
Standard Operating Procedure ◽  
Research Literature ◽  
Cooperative Management ◽  
Standard Operating ◽  
Scientific Papers ◽  
Loan Limit ◽  
Ceramics Industry

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control

scholarly journals Clinical waste management under COVID-19 scenario in Malaysia

2020 ◽  
pp. 0734242X2095970
Author(s):  
P Agamuthu ◽  
Jayanthi Barasarathi
Keyword(s):  
Waste Management ◽  
Operating Procedure ◽  
Environmental Quality ◽  
Current Practice ◽  
Focal Point ◽  
Standard Operating Procedure ◽  
Waste Generation ◽  
Government Hospitals ◽  
Standard Operating

Malaysia recorded 8904 coronavirus disease (COVID-19) cases and 124 deaths as of 27 July 2020. Globally, everyday there are thousands of new cases of COVID-19 being recorded. Due to the high number of infections globally and nationwide the increase in the amount of clinical waste (CW) generation was expected. Malaysia has reported a 27% (by weight) increase in the generation of CW which was mostly attributed to COVID-19 related waste. This article presents the impacts of COVID-19 in waste generation, policy and regulation of CW management (CWM) in Malaysia and a case study on the CWM at a selected hospital used as a COVID-19 focal point. The current practice of CWM due to COVID-19 related cases follows the existing policy and legislation of CWM detailed in the Schedule Waste Regulation (2005), Environmental Quality Act, 1974, and with the standard operating procedure provided by the Ministry of Health, Malaysia. The case study conducted through survey and questionnaire interviews revealed that the CWM in government hospitals followed existing guidelines for CWM for COVID-19 waste, with some additional precautions and rules by the waste management contractors.

scholarly journals PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 143-153
Author(s):  
Fina Amaliah Hidayanti
Keyword(s):  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Qualitative Approach ◽  
Management Commitment ◽  
Standard Operating ◽  
Control Implementation

This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts, and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.

GAMBARAN PENERAPAN STANDAR OPERASIONAL PROSEDUR PERAWATAN LUKA PADA POST OPERASI FRAKTUR FEMUR TERTUTUP DI RUMAH SAKIT SANTA ELISABETH MEDAN TAHUN 2017

2017 ◽  
Vol 2 (2) ◽  
pp. 46-52
Author(s):  
Sardo Hot Roganda Sinaga ◽  
Magda Siringoringo
Keyword(s):  
Operating Procedure ◽  
Univariate Analysis ◽  
Standard Operating Procedure ◽  
Case Study Method ◽  
Basic Step ◽  
Standard Operating ◽  
Long Time ◽  
Post Operation

Standard operating procedure (SOP) is the guide to start or to do some jobs, where is the place to do, what should they do and how they can do it. The patient in post operation facture close femur is one of category that should apply in keeping patient or injuring them in correct way. Keeping the wound in correct way is the basic step to injure the patient in sterile that follow procedure. The aim is to help the patient to get curing as soon as possible from the wound. Goal: : The aim from this case study is to see how they apply their knowledge to keep the patient for injuring in post operation facture close femur in Santa Elisabeth hospital Medan 2017. Methods: Case study method that may apply in here is Descriptive. The population is about 12 respondents, the instrument of this research is using post operation and the result will get by Univariate analysis. Result: From univariate analysis the result could divide into two categories these are good application is about 83,3% and enough application is about 16,7%. Conclusion: From the case study in The General implementation figure of standard operational keeping care for injuring in post operation facture close femur in Santa Elisabeth hospital Medan 2017, the result is good. And hopefully this procedure will keep in long time and give the best service to make the patient feel good as well as they get the appropriate procedure.

scholarly journals The Implementation of Providing Performance Allowance Policy in the Secretariat of the General Election Commission Kota Ternate, Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 137
Author(s):  
Eko Ady Prabowo ◽  
Muhlis Hafel ◽  
Agus Joko Purwanto ◽  
Anfas Anfas
Keyword(s):  
Qualitative Research ◽  
Operating Procedure ◽  
Standard Operating Procedure ◽  
Research Data ◽  
General Election ◽  
Standard Operating ◽  
General Elections ◽  
Assessment Standard ◽  
Election Commission

This study aims to evaluate the implementation of the policy of providing performance allowance to employees at the Secretariat of the General Elections Commission (GEC) Kota Ternate, as well as their supporting and obstacle factors. This research is a descriptive qualitative research by using case study. The research data were obtained from informants who were respondents, ranging from staff to officials at the Secretariat of the General Elections Commission Kota Ternate. The results of the study showed that although the implementation of the performance allowance was already running  there were still some deviations in its management, namely: 1) no socialization or training was held on the management of performance allowance involving GEC Kota Ternate; 2) there is no appointment of a performance allowance management officer, namely the Performance Allowance Management Officer or the control book Management Officer, therefore, it happens overlap working  with routine treasurer; 3) there is not a standard operating procedure (SOP) as an assessment standard that aims to provide an assessment and sanctions against employees who do not carry out their duties and functions. 

scholarly journals The Implementation of Providing Performance Allowance Policy in the Secretariat of the General Election Commission Kota Ternate, Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 247
Author(s):  
Eko Ady Prabowo ◽  
Muhlis Hafel ◽  
Agus Joko Purwanto ◽  
Anfas Anfas
Keyword(s):  
Qualitative Research ◽  
Operating Procedure ◽  
Standard Operating Procedure ◽  
Research Data ◽  
General Election ◽  
Standard Operating ◽  
General Elections ◽  
Assessment Standard ◽  
Election Commission

This study aims to evaluate the implementation of the policy of providing performance allowance to employees at the Secretariat of the General Elections Commission (GEC) Kota Ternate, as well as their supporting and obstacle factors. This research is a descriptive qualitative research by using case study. The research data were obtained from informants who were respondents, ranging from staff to officials at the Secretariat of the General Elections Commission Kota Ternate. The results of the study showed that although the implementation of the performance allowance was already running  there were still some deviations in its management, namely: 1) no socialization or training was held on the management of performance allowance involving GEC Kota Ternate; 2) there is no appointment of a performance allowance management officer, namely the Performance Allowance Management Officer or the control book Management Officer, therefore, it happens overlap working  with routine treasurer; 3) there is not a standard operating procedure (SOP) as an assessment standard that aims to provide an assessment and sanctions against employees who do not carry out their duties and functions.

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