Sistem pengendalian internal terhadap penerimaan dan pencatatan aset tetap pada perusahaan ABC = Internal control system of the acceptance and fix asset disclosure on PT ABC
| Main Authors: | Dewi Ayu Hapsari Aninditha, author, Add author: Harahap, Siti Nurwahyuningsih, supervisor, Add author: Deddi Nordiawan, examiner, Add author: Eliza Fatima, examiner |
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| Format: | Bachelors |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20434434 |
Daftar Isi:
- <b>ABSTRAK</b><br> Laporan magang ini membahas tentang sistem pengendalian internal terhadap penerimaan dan pencatatan aset pada Perusahaan ABC. Sistem pengendalian internal dilakukan untuk membantu perusahaan memperoleh keyakinan yang memadai tentang efektivitas dan efisiensi operasional, keandalan laporan keuangan serta tunduk terhadap hukum dan peraturan yang ada. Berdasarkan analisis yang dilakukan, penulis menyimpulkan bahwa proses penerimaan dan pencatatan aset tetap telah dijalankan sesuai dengan Buku Ketiga PTK nomor: 007-Revisi-1/PTK/IX/2009 Pedoman Pengelolaan Aset Kontraktor Kontrak Kerjasama, dan pengendalian internal telah dilakukan sesuai dengan Internal Control Framework yang diterbitkan oleh COSO. <hr> <b>ABSTRACT</b><br> This internship report discusses about internal control system of the acceptance and recording of fixed assets on PT ABC. Internal control system done in order to help the company get a reasonable assurance about operational efficiency and effectiveness, the reliability of financial statements, and for compliance with the law and regulation applied. Based on the analysis, the writer concludes that the acceptance and recording of fixed assets on PT ABC are in accordance with 3rd edition book of PTK No. 007-Revisi-1/PTK/IX/2009 about Assets Management Guidelines for Cooperation Contract, therefore the internal control are in accordance with Internal Control Framework published by COSO.