ANALISIS PENGENDALIAN INTERN ASET TETAP PADA PT. HASJRAT MULTIFINANCE CABANG MANADO
Journal Title: Jurnal Accountability - Year 2016, Vol 5, Issue 1
Abstract
Fixed assets have a very important role for any company. Hence the need for the internal control system of fixed assets aimed at ensuring the security of company property, checking the accuracy and correctness of accounting data, to help encourage compliance policy leaders are set beforehand. This study aims to determine the application of the internal control structure of fixed assets at PT. Hasjrat Multifinance Branch Manado. Data analysis method used is descriptive method is a method to describe or analyze the results of the study but not used to make broader conclusions. The data used is qualitative data with secondary data sources, data collection techniques done is documentation and interview techniques. The results of research by the author, on the analysis of internal control of fixed assets at PT. Hasjrat Multifinance Branch Manado, concluded that internal control has not been effectively implemented. It can be seen from the dual function of labor between the accounting and finance are done by one person, the absence of an audit committee that controls the activity of the company, is not implemented training programs for employees, never done a physical examination once a year for fixed assets, there is no separation capital expenditures (capex) and revenue expenditure as well as the useful life of fixed assets is up is not the removal of fixed assets.
Authors and Affiliations
Erwin Budiman, Inggriani Elim
Keywords
Related Articles
- EP ID EP366526
- DOI 10.32400/ja.11869.5.1.2016.31-42
- Views 62
- Downloads 0
THE INFLUENCE OF BUDGETING BASED ON PERFORMANCE ON THE EFFECTIVENESS OF FINANCIAL CONTROL AND THE EFFECTIVENESS OF PERFORMANCE CONTROL AT TOMOHON CITY GOVERNMENT
Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected o...
Analisis Perlakuan Akuntansi Terhadap Restrukturisasi Kredit Bermasalah Pada PT. Bank Sulut
All profit-oriented company, trying to minimize the expenses to maximize the profit. Similarly with a Commercial Bank in the region of North Sulawesi that is PT. Bank Sulut that is one of its main activities is to give c...
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW
Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local...
ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA
The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or e...
ANALISIS IMPLEMENTASI PRINSIP BAGI HASIL, RISIKO DAN PENANGANAN PEMBIAYAAN BERMASALAH TERHADAP PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MUDHARABAH (STUDI KASUS:BANK SYARIAH MANDIRI KC MANADO)
The banking system in Indonesia is conducted by the dual banking system where the system is divided into conventional and Islamic. Presence of Islamic banks has provided investment alternatives without worrying about th...