EVALUASI SISTEM PENGENDALIAN INTERN ATAS KAS DAN PERSEDIAAN PADA PT. OCEAN GEMINDO
| Main Author: | MALIK, MAULANA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8803/1/EVALUASI_SISTEM_PENGENDALIAN_INTERN_ATAS_KAS_DAN_PERSEDIAAN_PADA_PT.pdf http://eprints.umm.ac.id/8803/ |
Daftar Isi:
- This research is a case study conducted at PT. Ocean Gemindo Gempol-Pasuruan with the title "Evaluation of Internal Control System For Cash and Inventory At PT. Gemindo Ocean. " The purpose of this study was to determine whether the functions, procedures, documents and reports used in the system of internal control over cash and relief supplies Dalan company has shown good control and to provide input regarding the implementation of an effective system of internal control and efficient on cash and auxiliary material inventory at PT. Ocean Gemindo. The method of analysis used in this research are qualitative and quantitative includes narration, evaluation system flowchart cash receipts and disbursements and procurement procedures and the use of auxiliary materials in accordance with its principles, return on assets, asset turnover, inventory turnover, and the average age inventories. The analysis showed that the control system of cash and relief supplies there are still weaknesses that exist, are generally more technical and administrative. Technically more likely to demand obedience and punishment system implementation, while administratively more likely to require the formation of the documentation is good and healthy. Based on the above conclusions, the researchers suggest that the need to establish a unit separate and independent organization whose task was to check and monitor the effectiveness of internal control elements.