2012
http://repository.president.ac.id/xmlui/handle/123456789/1207
2024-03-29T05:34:36ZEVALUATION ON THE INTERNAL CONTROL OF PROCUREMENT AT CENTER FOR INTERNATIONAL FORESTRY RESEARCH HEADQUARTER (CIFOR-HQ)
http://repository.president.ac.id/xmlui/handle/123456789/1898
EVALUATION ON THE INTERNAL CONTROL OF PROCUREMENT AT CENTER FOR INTERNATIONAL FORESTRY RESEARCH HEADQUARTER (CIFOR-HQ)
Salokang, Marulini Piadita
Internal control plays an important role in an organization. To show whether a organization is minimized from fraud or not is shown from the strength of continuous internal control conducted. Management has a responsibility to design, update, and change the policies in the organization in order to meet an effective internal control which is in line with the organization’s objectives. The purpose of this thesis is to review the internal control applied in Center for International Forestry Research Headquarter (CIFOR-HQ), specifically in the procurement procedure.
In conducting the research, author conducts several types of research method to collect the data such as inquiries of client, observation, documentation, and physical examination. Moreover, author also used Internal Control Questionnaires (ICQ) based on COSO as the foundation of the research.
Based on the thesis result, the implementation of internal control of procurement procedure in CIFOR-HQ is already adequate. Author would like to emphasize on some items found inappropriate, such as the employees are found being dependent on the procedure of Non Standard Method, Procurement Unit doesn’t have an updated list of goods purchased, no segregation of duties between the person who makes the purchase order and receives the goods, and Procurement Unit in making purchasing does not check the stock in the warehouse. CIFOR-HQ should pay attention and take action on these items which could decrease the internal control of the organization.
The author would like to purpose some recommendation to overcome the lack of internal control, which are to update SOP of Procurement, make a system to list and update goods, inventories, and assets bought by the organization, hire an employee to be positioned as the Warehouse Custodian, and update inventories in the warehouse to avoid spoilage and obsolescence.
2012-01-01T00:00:00ZEVALUATION OF INTERNAL CONTROL OF CASH CYCLE (A CASE STUDY OF PT. X)
http://repository.president.ac.id/xmlui/handle/123456789/1897
EVALUATION OF INTERNAL CONTROL OF CASH CYCLE (A CASE STUDY OF PT. X)
Wulandari, Metta
Cash is one of the most important accounts in company. Because it’s important, so company must have procedures to control it. Internal control is defined as a process affected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. Standard Operating Procedures is procedures that help Company in controlling the employees while working in Company.
The author makes this thesis in order to know whether this company has a problem with cash or not. The author used qualitative method to get primary data. One of the qualitative methods is case study. A case study is an exploration of related system (bounded system) or a case. Author used case study because author research and explore cases that happened in Company especially in cash.
The staff stacks the documents above his desk without being filling. That’s can cause the document lost or become dirty. The amount of cash on hand in cashier is more than IDR 5 million. The money can be robbed or stolen. Cashier is not checking document from regular supplier before do payment. This is dangerous because the company will lose money when there is no goods that will be delivered to the company.
Recommendation that writer gives is first, add more staff, because there is no segregation of duties. It’s dangerous when the only one staff manipulates data so he can get money. Buy ordner to filing the documents. Next is when the cash amount is more than IDR 5 million, cashier should deposit it to the bank. Last is, cashier must check documents before doing payment.
2012-01-01T00:00:00ZEVALUATION OF INTERNAL CONTROL ON CREDIT SALES STUDY CASE AT CV. ABADI SEJAHTERA
http://repository.president.ac.id/xmlui/handle/123456789/1896
EVALUATION OF INTERNAL CONTROL ON CREDIT SALES STUDY CASE AT CV. ABADI SEJAHTERA
Alim, Muhammad Noer
To achieve the company‟s goal in obatining maximum profit to meet its liquidity, the company runs its business activities by selling their product on credit and in cash. Credit sales creates a problem since there is possibility that the customers may not pay their debt. It can be very risky for the company if the customers have delayed the payment or even completely unpaid.
The research used qualitative research which is case study approach, through
procedure that produces descriptive data from the company. The writer gathered data by using types of evidence which are inquries to the client, observation, and documentation. The writer also gathered theories from text books and some other references from the library and internet. Literature review is used to evaluate the existing condition of sales in the company. The results from the analysis and evaluation provide recommendation that is useful for the company. From the analysis and evaluation that the writer has conducted, there are some findings occur in the company. The company does not have standard operating procedure. It is because this company is a developing company, and also all employees of this company had been working for long time on this company, so management thinks SOP would not been necessary. There is no written job description. It is because management considers the employees have understood the details of their work, and often employees are just waiting for orders from his superiors to do the job. The company does not have attendance list for employees on industry. It is because The company just relies on the attendance report from head of the Manufacturing Department, and a report from the head of the Manufacturing Department was satisfactory. Thus, they do not need to improve the treatment for labor attendance. The Company does not make its documents in pre-numbered, especially the invoice and
delivery order issued. This happens because the Outsourcing & GA Departments did not know the function of pre-numbered is, so they think it is unnecessary for now. From the findings above, the writer recommends solution for the company to overcome those problems. The company needs to issue a written SOP as a guideline to ensure and control the activities among the employees. The company needs to provide a written job description in order to make every function know and understand about their authority and responsibilities. The company should provide such as digital fingerprint attendance to control the presence of absence or attendance time recorder (punch card machine). The company should make all documents printed in pre-numbered.
2012-01-01T00:00:00ZTHE EVALUATION OF INTERNAL CONTROL ON CASH MANAGEMENT (CASE STUDY: PT KP)
http://repository.president.ac.id/xmlui/handle/123456789/1895
THE EVALUATION OF INTERNAL CONTROL ON CASH MANAGEMENT (CASE STUDY: PT KP)
Munda, Prischa Prashanti
Internal control is the process designed to ensure reliable financial reporting, effective and efficient operations, and compliance with applicable laws and regulations. The purpose of this thesis is to discuss about internal control, specifically in control environment and activity on PT KP’s cash management.
In conducts this research, the writer uses qualitative method and also some procedures that can be used to collect the data. As a like do an audit, the data is collected and processed through audit procedure. The audit procedures used in the research are inquiry of the client, observation, and documentation.
The thesis results show that the implementation of internal control on cash management. Based on the negative findings, the writer finds that the company does not have written Standard Operating Procedures (SOP), job descriptions, a policy regarding the rotation of its employees, there are paper documents stacking on the desk, does not prepare cash flow budget, the documents (forms) used in the company has not been printed in pre-number, and Head of Accounting Department does not do physical examination on cash balance periodically and suddenly.
The study purposes some recommendation to overcome the absence of control which are: create Standard Operating Procedure (SOP), set up written job description, set up the rotation of its employees, file the documents properly, prepare budget of cash, train its employees, add some employees for Accounting and Finance Department, do physical examination on cash balance, and all documents should have be pre-numbered.
2012-01-01T00:00:00Z