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PENTINGNYA UNSUR PENGENDALIAN INTERNAL PADA SISTEM PERHITUNGAN FISIK PERSEDIAAN DI PT. SATRIA KARYAMANDIRI
The rapid development of a company from time to time requires the management to do some improvement of procedures and systems in various ways in company’s operational activities. The researcher, through this research, wants to analyze the internal control procedures and the systems to the calculation activity of physical supply which has been applying by the management at PT. Sativa Karyamandiri. The purpose of this research is to find out whether the internal control on the physical calculation activity of goods supply which have been applying by the company has worked effectively and properly as the company grows the procedures and systems which are applied by the company will be more complicated. Each company has various procedures and systems depend on what each company needs. Planning, internal control system and procedure of a company are one of the keys in achieving target of company in every field. For this reason it is necessary to be compared whether the procedures and systems especially for the physical calculation activity of goods supply which has been applying by the management at PT. Sativa Karyamandiri has met the existing theories. Observation, data collection and interview are applied by the researcher as the methods of research. The internal control on systems and the physical calculation procedures have been applying properly. However, there are some problems which are needed to be concerned, authorization by the right party, independent selection of employees, and function separation in accordance with the physical calculation itself. The result of research is expected to be able to give clear depiction in accordance with the application of internal control system and the physical calculation activity of goods supply which has been applying by the company. By applying good systems and procedures such as separating function, independently selecting employees, right authorization will make control to the goods supplies so it becomes safe and under control. This right authorization will minimize the deviation which is possible to occur by employees’ cooperation or by job failures which cause loss for the company. The result of applying internal control to the physical control activity can give conclusion to the management to make the right decision in the future for the progress of company.
Keywords: Internal Control, Systems and Procedures, Accounting Information System
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