PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PADA STUDI KASUS: PT. SAMSUNG ELECTRONICS INDONESIA CABANG MANADO
Journal Title: Jurnal Accountability - Year 2016, Vol 5, Issue 1
Abstract
This study aimed to analyze the role of internal control in supporting goods inventory for effectiveness of goods inventory at PT. Samsung Electronics Indonesia Manado branch located at Jl. Toar No. 1, Manado North Sulawesi in the electronics division. This type of research used descriptive analysis by observing the understanding of internal control procedures through tests of controls, then documenting the company's internal control information using a process flow chart, goods reception and delivery of goods as well as elements of internal control are applied. The data used in this study are primary data and secondary data. primary data obtained from interviews and direct observation and secondary data obtained through the literature related to control testing, company documentation, the data types available in warehouse stock inventory, shipping and receiving process flow of goods and other data related to this study. The results showed PT. Samsung Electronics Indonesia in Manado branch has been quite effective in performing internal control both in its application through the five elements, namely elements of the control environment, risk assessment, control activities, information and communication and monitoring.
Authors and Affiliations
Prilly Lakoy, Agus T Poputra
Keywords
Related Articles
- EP ID EP366514
- DOI 10.32400/ja.11867.5.1.2016.11-25
- Views 61
- Downloads 0
EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE
This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of regio...
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOWARD RETURN ON ASSETS (CASE STUDY ON CONSUMER GOODS COMPANY)
This study aims to detect the effect liquidity ratio, leverage ratio and profitability on consumer goods companies listing on the Indonesia Stock Exchange 2014 – 2017. The object of this study is all consumer goods compa...
Analisis Pelaksanaan Sistem Dan Prosedur Akuntansi Pengeluaran Kas Pada Dinas Kesehatan Kota Manado
Cash expenditures is a component that is very important resource in the implementation of development programs that have been planned by the government. In government department cash expenditure have system and procedure...
Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Dan Analisis Biaya Peluang Pada RM. Pondok Hijau
Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be...
Evaluasi Kesiapan Pemerintah Daerah Dalam Menerapkan Peraturan Pemerintah No. 71 Tahun 2010 (Studi Kasus Pada Dinas Pekerjaan Umum Kabupaten Minahasa Utara)
Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is...