Application Of Internal Control Research Articles

ANALISIS PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA CV. MITA JAYA KOTA BENGKULU

Inventory is a very important asset for trading and industry companies because it is a source of revenue for the company. Inventory is very adamant to damage and crime, therefore it is necessary internal control of inventory. Therefore, the purpose of this study is to find out how the application of internal control of merchandise inventory on the CV. Mita Jaya.
 In this writing, the method of analysis used is descriptive analysis method. Data collection methods used in this paper is to make direct observation, interviews and literature study by studying reference books and similar previous research results to get the theoretical basis of the problem to be studied.
 The result of this research is internal control system on inventory at CV. Mita Jaya includes procedures for purchasing / ordering merchandise, sales procedures and procedures for receipt of merchandise. In the application of this internal control there are several parties responsible for monitoring and overseeing the process of transactions related to merchandise inventory.

Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District

This research aims to determine the application of internal control in the supply of raw materials for the Dusun coffee business as well as COSO analysis of the internal control system in the Dusun coffee business. In this research, researchers used descriptive qualitative methods with a case study approach. Data collection was carried out by means of observation and interviews. The data that has been collected is then processed and analyzed. The results of research conducted in the Dusun coffee business regarding the implementation of internal control on raw material supplies for the Dusun coffee business showed that internal control over inventory in the Dusun coffee business was less effective, and there were no recording activities and related documents such as stock taking.

Analisis Pengendalian Internal Pengadaan Barang dan Jasa Pemerintah Pada Badan Pertanahan Nasional (BPN) Cilacap

This study aims to analyze internal control over the procurement cycle of government goods/services in one of the government agencies, namely the National Land Agency (BPN) Cilacap. From the implementation of the controls carried out, further analyzed its conformity with Government Regulation (PP) No. 60 of 2008 concerning the Government Internal Control System. The method used in this study is a qualitative method by conducting interviews with informants to obtain primary data and documentation to obtain secondary data. The informants in this study were a Commitment Making Officer (PPK) and a Government Employee with a Contract Agreement (PPPK) who served as the operator of SAKTI application assets. The result of this study is that the application of internal control over the procurement cycle of goods/services at BPN Cilacap has been implemented and in accordance with PP No. 60 of 2008. However, not fully internal control has been implemented because there are still sub-elements of internal control that have not been implemented.

The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data.

Analisis Pengendalian Internal Piutang BPJS Kesehatan Untuk Meningkatkan Efektivitas Pengelolaan Piutang di RSUD Kota Mataram

This study aims to determine how internal control at the RSUD Kota Mataram, especially on BPJS Kesehatan receivables. The research method used is descriptive qualitative with primary data sources to obtain information related to the application of internal control based on the five components of COSO internal control, in addition to knowing the turnover of receivables and the average days of collection of BPJS Kesehatan receivables, then the data collection technique is carried out by means of interviews, observation, and documentation, then data analysis is carried out in the form of reduction, data display, and conclusion drawing. The results of this study indicate that the internal control of BPJS Kesehatan receivables at the RSUD Kota Mataram is effective, indicated by the existence of a control environment, risk assessment, control activities, information and communication, and supervision that already exists or is carried out on BPJS Kesehatan receivables. Meanwhile, based on RTO and ACP, it shows that BPJS Kesehatan receivables in 2020 are more efficient than in 2021 and 2022, this is because the number of BPJS Kesehatan receivables for each year has increased so that the capital embedded is getting bigger so that the longer it takes to become cash.

EVALUASI PENERAPAN SISTEM PENGENDALIANINTERNAL PERSEDIAAN BARANG DAGANG DENGAN COSO FRAMEWORK PADA PINTU AIR SWALAYAN MAUMERE

This study aims to find out whether the implementation of internal control of merchandise inventory at the Self-Service Water Gate (PAS) is in accordance with the COSO Framework (The Committee Of Sponsoring Organization Of Treadway Commission). The type of research used is a type of descriptive research, the type of data used is primary data and secondary data. Data were obtained by observation, interviews and documentation. This research is a research that uses a qualitative descriptive approach. The analysis step is by reducing data, presenting data, and drawing conclusions. The results showed that the application of internal control of merchandise inventory by Maumere Swalayan Water Gate which is in accordance with COSO theory is, control environment, risk assessment, control activities and information and communication. Meanwhile, what is not in accordance with the COSO theory is monitoring.

Značaj primene interne kontrole u procesima sigurnog finansijskog i opšteg upravljanja u poljoprivrednim preduzećima u Republici Srbiji

A country in transition, like the Republic of Serbia, needs to create conditions in which it will be possible to structurally improve the management process in a large number of heterogeneous companies. In this study, the authors emphasized the importance of encouraging the improvement of management through the practical application of internal control in agricultural enterprises. Comparative comparisons were made between two forms of established internal control in agricultural enterprises with the aim of discovering differences on that basis. Then they performed an additional analysis of the form of internal control in relation to the three levels of introduced internal control based on the intensity of introduced internal control in the regular business processes of the mentioned companies. The third and largest contribution of the author in the study stems from the observation of the mentioned introduced internal control and the achieved business results in the form of realized income at the end of the business year. The results obtained by the authors of the study are such that the obtained value of the Chi-square test is 6.281, i.e. p<.05, which proved that the use of the form of internal control by intensity affects the amount of income achieved in agricultural enterprises, i.e. the establishment of internal control is important for making valid management decisions by top management.

The Effect of The Use Of Information Technology and Implementation of Internal Controls on The Quality of Accounting Information

The development of information technology has brought fundamental changes in business processes, from manual data processing to computerization. Good cooperation is needed to achieve quality internal control. Accounting information produced at this time must support increased productivity, efficiency and control which are important in facing competition. The purpose of this study was to find out how the influence of the Use of Information Technology and the Implementation of Internal Control on the Quality of Accounting Information at PT Gramedia Asri Media in Bandung City. The method used is a verification descriptive approach method. the population in this study were employees of PT Gramedia Asri Media as many as 56 people where the sampling method used was Simple Random Sampling probability sampling (determination by a random system). The results of the study show that the use of information technology has a significant effect on the quality of accounting information, so the statistical conclusion is that the application of internal control has a significant effect on the quality of accounting information

HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN

Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally by reducing the amount of tax so as not to violate tax regulations. This research was to determine the effect of internal control on tax avoidance. This study also investigates whether family ownership moderate the relationship of internal control to tax avoidance and whether environmental uncertainty moderate the relationship of internal control to tax avoidance. This study uses a sample of non-financial companies. Total of 176 companies listed on the Indonesia Stock Exchange in 2017-2021 have met the research criteria and were used as research objects. The data analysis technique used panel regression. The results of the study prove that internal control has a significant negative effect on tax avoidance. Family ownership does not affect the relationship between internal control and tax avoidance when using the CETR measurement. The family does not strengthen the implementation of internal control to prevent material errors in reporting the company's financial statements. However, the results show that family ownership affects the relationship between internal control and tax avoidance when using the ETR measurement. Environmental uncertainty does not affect the relationship between internal control and tax avoidance. The external environment as measured by environmental uncertainty does not make any difference in the application of internal control. Recommendation for further research is that further researchers can add measurements other than CETR and ETR to measure tax avoidance variables, such as adding BTD (Book Tax Differences) measurements. Further researchers can add data samples other than the Indonesia Stock Exchange and increase the observation period so as to obtain better results.

Analisis Sistem Akuntansi dan Pengendalian Internal Produk Tabungan Emas Pada PT Pegadaian (Persero) Cabang Pasar Mawar

Gold can be an alternative investment, one of which will be very profitable and safest, because the investment value does not have an impact on inflation, prices continue to increase. The price flexibility of buying and selling transactions makes people choose to invest in gold. This study aims to analyze the accounting system for opening accounts for gold savings products, accounting systems for product disbursement and closing accounts for gold savings products, and the application of internal control in the accounting system for gold savings products at PT Pegadaian (Persero) Pasar Mawar Branch. This research is descriptive with a qualitative analysis approach, with data collection methods using literature study techniques and documentation and observations (observations). This study concludes that the gold savings product uses an accounting system, namely the Pegadaian Application Support System Integrated Online (PASSION). The product disbursement accounting system is carried out with two methods of disbursing savings products in the form of gold and cash. The gold savings product account can be closed at any time without any conditions for depositing a nominal balance. The five components contained in internal control are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.

Analisa Pengendalian Intern Piutang untuk Meminimalkan Piutang Tak Terbayar

Receivables are an important post in the company because they are liquid current assets and are always rotating. That means accounts receivable will become cash when there is a payment from the customer. Therefore, good control of accounts receivable will affect the company's success in carrying out a credit sales policy. This study aims to determine the application of internal control over receivables at PT. XYZ in minimizing the amount of unpaid receivables by using the arrears ratio. The data analysis technique used is descriptive analysis technique. The results showed that the internal control of receivables at PT XYZ was effective in minimizing unpaid receivables. These results are in accordance with the elements of internal control which indicate that the control environment is in accordance with the organizational structure that adheres to departmentalization, as well as an adequate risk assessment of the reduction of debtors who are late in paying off receivables, information and communication has been carried out. programmed through an online-based system to minimize bad credit. on control measures there is authorization from the authorized manager to carry out control activities over receivables, and there is a special classification in monitoring to minimize unpaid receivables. The level of the company's ability to manage receivables is quite good, these results are shown by the criteria for determining the risk profile rating (overdue ratio) for 2019 which is categorized as quite healthy, 2020 is categorized as healthy and 2021 is categorized as healthy. categorized as quite healthy.

Evaluasi Penerapan Sistem Pengendalian Internal Dalam Pencegahan Kecurangan Persediaan Dengan Menggunakan Kerangka Kerja COSO

The purpose of this final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop. This research was conducted using a qualitative descriptive method. The method for conducting internal control is to use the COSO) approach which is supported by data analysis techniques in the form of a control matrix. In this research, the types of data used are primary data and secondary data. The techniques used in the process of collecting data are through interview techniques, observation, documentation, and questionnaires. The results obtained from the research show that Warung Kopi Limarasa has implemented an internal control system over inventory based on the framework of the Committee of Sponsoring Organizations of The Treadway Commissions (COSO). However, the internal control applied has not been effective because there are still some elements of internal control that have not been implemented so that it can create opportunities for inventory fraud.

THE IMPLEMENTATION INTERNAL CONTROL OF ACCOUNT RECEIVABLE IN KUD TANI WILIS SENDANG TULUNGAGUNG

The background to this research is that the KUD Tani Wilis Sendang Savings and Credit Unit is one of the cooperatives that provide debt and credit services to help the economy of the surrounding community. In its operational activities, the Savings and Credit Unit of Tani Wilis has an internal control of receivables which is a process or a plan implemented by the management to support the success of the company. Internal control is very important, where if one of its components is not respected, there will be a synchrony between the objectives of the company and the reality. The objectives of this study are (1) to assess the application of internal control of receivables based on the COSO framework, (2) to describe the obstacles to the implementation of internal control of receivables in the Savings and Credit Unit by KUD Tani Wilis Sendang, and (3) describe solutions to overcome obstacles to the implementation of internal control over receivables. The method of this study uses a qualitative approach. The data sources obtained are primary and secondary data. Data were collected through interviews, observations and questionnaires. The data analysis technique used is triangulation. The results showed that (1) the implementation of internal control of receivables at the KUD Tani Wilis Sendang Credit and Savings Unit had been implemented with a score of 70.8%. (2) The obstacles encountered by the Savings and Loans Unit of KUD Tani Wilis Sendang are non-performing debts caused by customers who do not want to pay their debts. (3) The solutions given to overcome the obstacles are customer analysis and the imposition of fines and forfeiture of collateral. The results of this study are expected to provide information and input to KUD Savings and Credit Unit Tani Wilis Sendang to optimize the implementation of internal debt control

ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA

This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation. From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking. Keywords: Internal Control, Inventory Management, Effective

Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya

In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.

The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas. This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.

PENERAPAN PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA KSP LOHJINAWE CABANG PEMBANTU KUNDURANKANTOR CABANG BLORA

This research aims to implement an understanding of internal control and internal control components in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora with internal control components which include the control environment, risk assessment, control activities, information and communication, and monitoring. The application of internal control in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora uses data obtained through interviews, questionnaires, literature studies, and observations. From the results of the analysis it can be concluded that the understanding of internal control has been running well documented with the internal control questionnaire, flowchart, and the narrative and internal control components that have been implemented have been running well, the cooperative establishes various control activities for the risk of non-performing loans that arise.

Trust but Verify: The Oracle Paradox of Blockchain Smart Contracts

ABSTRACTAlthough research shows that blockchain provides fairly immutable virtual provenance workflows, proof that the blockchain accurately represents physical events lacks truly independent verification. This dilemma, the Oracle Paradox, challenges blockchain architecture and is perhaps one reason why businesses have hesitated to adopt smart contracts. Blockchain proponents claim that people can serve as trusted Oracles in a smart contract. However, auditing research shows that people are the weak link in almost every internal control application, including those pertaining to blockchain. People are susceptible to collusion, bribery, error, and fraud and these tendencies are not entirely mitigated by blockchain technologies (Balagurusamy et al. 2019; Nakamoto 2008). This research proposes a framework to mitigate the paradox of the Oracle: A Business Process Management (BPM) model of a Blockchain Smart Contract-enabled supply chain with IoT as the sole “third-party” Oracle participant, utilizing design science research.

ANALISIS KETERBUKAAN PENERIMAAN DAN PENGELUARAN KAS BAGI SUSTAINABILITY BPR BANK JOGJA SEBAGAI WUJUD ANTISIPASI KETIDAK PASTIAN AKIBAT PANDEMI COVID-19

Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.

Primena interne kontrole u sklopu donošenja upravljačkih odluka top menadžmenta posmatrano kao nov načina rada preduzeća u Republici Srbiji

The process of introducing internal control in the regular operations of companies is related to the processes of establishing overall control in companies. The process of introducing internal control begins with the decision of the top management of the company to establish an internal control system in its regular operations. The process of implementing the internal control system is a very complex process in which the issue of overall control over the work and functioning of all parts of the company is substantially improved. The interest of top management in the implementation of internal control should be decisive and crucial in the process of its implementation. The advantages of introducing internal control are numerous, such as: increasing the overall security of the entire company, improving the overall business results resulting from the reduction of operating costs, improvements related to improving the financial reporting of top management and more. The practical application of internal control is performed by experts who are specially trained to perform internal control tasks. It should also be noted that employees in the internal control of the company, in addition to strong motivation to perform internal control, are also persons in whom they have great trust and expectations, all in the company, from top management to each individual employee. This trust stems from the independence of internal control on the one hand, and on the other hand from the expectations of all employees that the work of internal control will be protected from subversion of various types in presenting the objective situation in the company. The work of internal control is largely related to the implementation of a quality IT sector that is increasingly developing in companies, regardless of whether it is a small or large company. In addition to the above, it should be noted that the work of internal audit is closely related to the degree of implemented standardization processes in companies.