PENGARUH SISTEM PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS OPERASIONAL PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN
| Main Authors: | Wangsadinata, Robby, Hasibuan, David HM |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article \"application/pdf\" eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2014
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/475 |
Daftar Isi:
- The objective of this research is to investigate whether or not an internal control system ina company is adequate, to support effective inventory operations and warehouse cycle (finishedgoods). In this research, the author will conduct more in-depth analysis on Activity Controlcomponent, which are: Adequate segregation of duties, proper authorization on transactions andactivity, adequate documents and records, physics control on assets and records, and independentaudit performance. In this research, analysis on components of internal control performed ongeneral sales procedure. This research has done in PT Batara Indah that located in Bogor. PTBatara Indah is a company that produces and markets office supplies product of Bantex brands.The result of the research shows that the Control Activity component have been done byPT Batara Indah: (1) Adequate segregation of duties. PT Batara Indah has been done thesegregation between assets and accounting, segregation transaction authority from asset’s storage,and segregation operation responsibility from record responsibility (on the finished goods input andoutput process); (2) Proper authorization on transaction and activity, on sales activity, inventorychecking, and activity for taking the goods; (3) Adequate documents and records, according to theprincipal of adequate documents and records; (4) Physics control on assets and records, that PTBatara Indah had been done, and (5) Independent audit performance, that the audit internaldepartment has been done.Keywords : Internal control system, effectiveness