Company's Internal Control Research Articles

Analysis of internal control monitoring for tax management inefficiencies

Tax payment efficiency results from the company's success in tax management. Efficiency or inefficiency occurs in the estuary of a series of procedures that constitute the internal control process within the company. Tax Control is a form of supervisory action whether the implementation or implementation is following the company's planning. The action referred to here is a series of procedures carried out for supervision. So internal control is attached to tax control to create efficiency. This research focuses on the strength or weakness of internal control over the implementation of tax obligations, especially on VAT of PT CTA. This research is a follow-up research from previous research that assesses the efficiency of VAT payments at PT CTA. This study analyzes the internal control of the company's VAT management. The analysis results show the company's internal control weakness using the COSO internal control measurement tool in managing VAT. Strong internal control will be able to minimize the potential for tax costs or minimize inefficiencies in tax payments.

THE EFFECT OF INTERNAL CONTROL SYSTEM ON AUDIT QUALITY IN PUBLIC ACCOUNTING OFFICES IN JAKARTA

The purpose of this study was to determine whether there is an impact between the system of internal control and audit quality. The research method used was to quantify the population of all accounting firm employees in Jakarta, and since the population cannot be known, the sampling technique of Rao Purba was used. The sampling technique in this study used a no-probability sampling technique of randomly drawing a sample of 96 per 100 respondents. The analytical technique used was simple linear regression. The results show that the internal control system has a significant positive impact on audit quality. The conclusion is that the Jakarta audit company's internal control system can improve the audit quality well and harmoniously. Therefore, accounting firms want to be able to allocate tasks efficiently so as not to create additional workload for employees. Keywords: Internal Control System, Audit Quality, Public Accounting Firm

Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019

This study aims to analyze the payroll accounting information system to improve internal control at CV Percetakan Independent Palembang. The theory used was the American Statement of Basic Accounting Theory (ASOBAT) and the Theory of Technology Acceptance Model (TAM). Data were collected through interviews, observation, and documentation. This study implemented a descriptive approach to analyze data. The results show that there were several weaknesses in the company's payroll accounting information system that could weaken the company's internal control, namely: 1) several financial functions that double as a part responsible for financial reporting and company administration; 2) a number of financialfunctions that concurrently acted as a company in charge of recording every transaction; 3) employee attendance record file still was still manual.

Planning An Accounting Information System For Sales And Receivables To Support Internal Control

The Accounting Information System in individual companies still uses methods that are not good records, provide inaccurate information, and can be a potential fraud in financial management. The purpose of this study is to make observations about the Accounting Information System, especially in the sales and receivables cycle. As well as to find out the ideal accounting information system for the sales cycle and receivables of PT. Prima Bhakti Primary. This research uses qualitative research methods. The data used in this study are primary and secondary data which will then be analyzed into a conclusion and advice for the company. The result of the research that has been carried out in the Accounting Information System in the sales cycle and receivables used by PT. Prima Bhakti Pratama is good enough, but several things must be considered to maximize the company's internal control, namely carrying out a rotating rotation process at each position to minimize fraudulent acts that occur in financial management.

Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN DALAM UPAYA MENDUKUNG EFEKTIFITAS PENGENDALIAN INTERNAL PERUSAHAAN (Studi Kasus PT Fajar Agung Desa Bengabing)

An abstranct is a brief summary of a resea The payroll and wage accounting system is an important part because it can help companies in processing salary/wages payments, thereby preventing fraudulent actions. A good accounting system will affect the company's internal control. This study aims to analyze how the payroll accounting information system has been implemented by PT. Fajar Agung and how the payroll accounting information system supports internal control at PT. Fajar Agung. This study uses a qualitative approach with a descriptive method, which focuses on the payroll accounting information system at PT. Fajar Agung and the internal control system at PT.Fajar Agung. Data collection techniques in this study are using the observation method, documentation method and interview method.

Analysis of the Role of Internal Audit in Enhancing Company's Internal Control

The qualitative investigation into auditing strategies within multinational companies aims to explore and understand the effectiveness of various approaches in addressing fraud risks. Employing purposive sampling, key stakeholders including senior executives, auditors, and regulatory authorities were interviewed. Additionally, document analysis was conducted on relevant organizational documents. Thematic analysis was employed to derive patterns and insights from the data. Findings reveal that internal auditing plays a foundational role in assessing internal controls and identifying vulnerabilities, while external audits enhance transparency despite concerns about auditor independence. Forensic auditing emerges as crucial in uncovering fraudulent activities, and the integration of data analytics shows promise in enhancing fraud detection capabilities. Contextual factors such as geographic dispersion and cultural diversity present challenges, while stakeholder perceptions underscore the strategic importance of effective fraud risk management. Recommendations include prioritizing proactive measures, fostering collaboration, and strengthening corporate governance mechanisms to mitigate fraud risks effectively. This research contributes insights into enhancing fraud risk management practices within multinational corporations.

Analysis of the Role of Internal Audit in Enhancing Company's Internal Control

This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.

Design of a Merchandise Inventory Accounting Information System for Internal Control at PT Iko Minang Retail, Bukittinggi, Indonesia

This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. . The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the company's internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the company's internal control.

INTERNAL CONTROL IN SALES ACCOUNTING SYSTEM

The importance of internal control in sales recording activities has become a business necessity. Therefore, building an accounting system is a necessity that companies need to build adequate recording facilities, so that company finances are under control. In addition, the internal control system in sales can assist companies in making decisions for business development and improvements. This study aims to describe how the implementation of the company's internal control relates to sales through the accounting system. This study used a qualitative approach with descriptive analysis. The research was conducted at automotive companies in Jakarta. As for the correspondents in this study are those who directly use the sales accounting system. The results of the study suggest that the sales accounting system can be an internal control tool for leaders in seeing the actual level of sales and profits. In addition, the accounting system provides accurate information regarding the company's financial position, thereby helping top management to make decisions/make policies.Keywords: Sales, Accounting-Based Recording System, Internal Control, Automotive

Pengaruh Pengendalian Internal Sistem Pemberian Kredit, Kemampuan Mengelola Kredit, Dan Karakter Nasabah Terhadap Kredit Macet

The importance of keeping the cooperative from a bad credit situation becomes an important task and responsibility. This research is specifically made to see things that can be done to overcome bad credit through factors. This research is located in Internal Control of Credit Provision, Credit Management Ability, and Customer Character Against Bad Loans. This research was conducted at the Savings and Loans Cooperative (KSP) in Tabanan District, where all employees were made into a population of 608 people. 160 of them were selected for the sample by determining the sample using purposive sampling technique and tested using multiple linear regression analysis technique. This study found that bad loans in cooperatives could be avoided by looking at the company's internal control factors, the ability of customers to manage credit, and the characteristics of the customers themselves.

Analysis of the Role of Payroll Accounting Information Systems in Supporting the Effectiveness of Internal Controls at Regional Water Company TIRTANADI North Sumatra

Payroll accounting system is a system that was formed to secure the problem of paying salaries in a company. A good system will create effective company internal controls so as to reduce fraud in the company. The purpose of this literature is to analyze the role of payroll accounting information systems in supporting the effectiveness of internal control at PDAM Tirtanadi, North Sumatra. This literature is a field research using a qualitative descriptive method. The type of data used by the author in this research is qualitative data, in the form of non-numeric data obtained from interviews and observations. The author uses the origin of the data in this article which was obtained by referring to primary data sources in the form of literature studies. The data analysis technique used by the author in this research is to use descriptive analysis techniques. The procedures applied in the payroll system already look quite good, each procedure is always corrected for correctness and suitability before proceeding to the next payroll step. The documents used are also complete to support the effectiveness of the payroll system at PDAM Tirtanadi, this can be seen from the computerized payroll system

Analysis of the Role of Internal Audit in Enhancing Company's Internal Control

This research aims to investigate the role of blockchain technology in auditing processes, focusing on its implications, challenges, and opportunities. The study employs a qualitative approach, synthesizing existing literature, theoretical frameworks, empirical findings, and practical applications to gain comprehensive insights. Institutional theory and the Technology-Organization-Environment (TOE) framework provide theoretical foundations for understanding blockchain adoption dynamics. Empirical research highlights the effectiveness of blockchain-enabled auditing tools in enhancing transparency, reliability, and efficiency, albeit with challenges related to regulatory compliance, data privacy, and technological interoperability. Practical applications showcase blockchain's potential to revolutionize audit methodologies, automate procedures, and improve data integrity. Key findings indicate that blockchain adoption in auditing is influenced by institutional pressures, technological characteristics, organizational factors, and environmental dynamics. While blockchain offers opportunities for enhanced audit quality and assurance services, strategic implementation and collaboration are essential to address barriers and optimize benefits. This research contributes to the scholarly discourse on blockchain technology in auditing, informing future research directions and industry practices.

Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control

This study aims to analyze the cash receipts accounting information system in improving internal control and assessing whether the activities implemented by PT. Karunia Land has synchronized using the theory of cash receipts accounting information systems and company internal control which can later be used as material for assessment, input, and as suggestions for the development of cash receipts accounting information systems. This study uses qualitative methods through interviews, documentation, and observation. The validity of the data was tested using the technical triangulation method. The analytical techniques used are data reduction, data presentation, and conclusion drawing or verification to analyze cash receipts accounting information system data and analyze internal control at PT. Gift of Land. The results of this study explain that, the application of the accounting information system of PT. Karunia Land does not yet have a flowchart and is effective in accordance with the Standard Operating Procedure (SOP) in terms of cash receipts processes and procedures. Improved internal control of cash receipts accounting information system by PT. Karunia Land as a whole still does not meet the internal control element in terms of organizational structure, there is still a gap between the admin function and the financial function.

Analisis peran satuan pengawasan internal dan komite audit terhadap pencegahan kecurangan

This study aims to examine the role of the Internal Audit Unit (SPI), and the Audit Committee, which assist the supervisory function by management and the board of commissioners in preventing fraud that has a negative impact on company performance and state finances. This research is a type of quantitative descriptive research, with the research population being state-owned companies in Indonesia. Primary data was obtained by using a questionnaire technique. To measure the effectiveness of the SPI and the Audit Committee in preventing fraud, the Path Analysis model is used. The results of this study indicate that the effectiveness of the Internal Audit Unit and the Audit Committee has a positive influence on fraud prevention, through improving the company's internal control. Other factors such as corporate culture, leadership as well as sharpening tasks and missions are also quite dominant in preventing fraud.

PENGHITUNGAN HARGA POKOK PRODUKSI CV KARYASOKA

Based on the results of community service regarding the procedure for calculating the cost of production, it can be concluded as follows: The stages of activities in calculating the cost of production include: receiving orders, making product design proposals, making product design development schedules, making draft designs and sample specifications, calculating cost of goods manufactured, and launching products to the market. The functions involved in the procedure for calculating the cost of production include: marketing function, research and development function, head of production, finance, factory manager and general manager. Documents used in the procedure for calculating the cost of production include: sales orders, new design proposal forms, and sample work sheets. Books (Journals), Notes, Lists, and Reports used in the procedure for calculating the cost of production include: journals on the use of raw materials, proof of cash outflows, product cost cards, cost cards, and finished product reports. The company's internal control elements have been running well because of proper separation of functions, authorization is carried out by the competent authorities, and quality employees.

Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende

This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.

Analysis of implementation : the payroll accounting system and employee wages

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.

Sistem Informasi Akuntansi Dan Pegendalian Internal Terhadap Kinerja Karyawan (Study Kasus Pada Pt. Bintang Kadiri)

This study aims to discribe whether there is a positive simultaneous influence or partially between accounting information systems, internal control and employee performance. The method used is descriptive quantitative, multiple regression analysis tools and data collection techniques in the form of questionnaires and interviews. Respondents used 58 employees with saturated samples. The results of this study are (1) Simultaneously, accounting information system and internal control affect employee performance.
 Partially, accounting information system affects employee performance. (3) Partially, internal control does not affect employee performance. From these results, it is recommended to the directors to improve the company's internal control system. So that employees are more orderly in carrying out the company's operational activities in accordance with the Company's Operational Standards. And it is necessary to have an internal audit to control every operational activity of the company.

Implementasi Aplikasi Penggajian Karyawan Pada PT. Kemasan Cipta Utama Berbasis VB.Net

PT. Ciptatama Perfect Packaging (KCS) was founded in 1995 starting from the production of styrofoam by prioritizing customer satisfaction, PT. Packaging Cipta Utama has human resources in this case employees who are divided into 2 (two) namely permanent employees and contract employees. The purpose of this study was to analyze and design a computer-based payroll system at PT. Cipta Utama packaging using Microsoft Visual Studio 2008. The research method used is SDLC (System Development Life Cycle) with a waterfall approach model that starts with system analysis, system design, program code generation and testing. PT. Cipta Utama packaging in processing payroll data still uses Microsoft Excel. All payroll calculation activities are carried out manually based on documents related to employee salary calculations. This study discusses the payroll system starting from the document. The object of research uses a computerized payroll system, performs analysis and makes applications using the Microsoft Visual Studio 2008 programming language so that it provides a lot of efficiency and effectiveness in processing payroll. With the payroll system at PT. It is hoped that the management of Cipta Utama can improve the company's internal control.