ANALISIS SISTEM PENGENDALIAN INTERN BERBASIS COSO TERHADAP SISTEM INFORMASI AKUNTANSI (STUDI KASUS PT. NENGGAPRATAMA INTER NUSANTARA)
| Main Author: | Mokoginta, Mira Cahyani |
|---|---|
| Format: | Karya Ilmiah NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.polimdo.ac.id/221/1/Mira%20Mokoginta.pdf http://repository.polimdo.ac.id/221/ |
Daftar Isi:
- Accounting information system is a set of system devices that serve to record transaction data , process the data , and presents the accounting information to be internal ( management company) and external parties . Because the accounting information systems is very important for the company to do a good internal control to safeguard the company's assets from the bad things that might happen . Therefore , the aim of this study was to analyze the internal control system carried out by the company in order to get a clear picture of the COSO internal control based on the accounting information system . The method used is descriptive qualitative method that is by direct observation , interviews and supported by literature study . This research was conducted at PT . Nenggapratama Internusantara . The final conclusion is that the COSO internal control system based on accounting information system at PT . Nenggapratama Internusantara is quite effective, where the accounting information systems in implementing the company already corresponded to the components of COSO . Suggested , internal controls have been applied must be maintained and further enhanced to prevent things that are undesirable and detrimental to the company . Keywords : Based on the COSO Internal Control , Accounting Information Systems , Analysis