ABSTRACT. Keywords: Internal auditor, integrity data, sales, and report. vii. Universitas Kristen Maranatha
|
|
|
- Sonny Tanuwidjaja
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT The trade can tell able to compete with others trade if the sales surpass the target from the thing that always ready, so that the profit can be optimum. Purpose of this opportunity is to know the valuation report auditor internal to integrity data of sales. The research method used is descriptive with survey approach. It is describe of research object based on actual situation and data, thus in can gives information to analyze the research object. The research object is PT Nagatex with specialization in cloth production sales. By the research it is found that internal auditor in provides annual report of sales in the year report that is equal enough, that is in the mean collection and evaluation of evidences on the data Suggestion given to the management is that they must extend the distribution area. Keywords: Internal auditor, integrity data, sales, and report. vii
2 ABSTRAK Suatu perusahaan bisa dikatakan mampu bersaing dengan perusahaanperusahaan lain apabila penjualan yang dilakukan melebihi target dari barang yang tersedia, sehingga laba menjadi optimal. Tujuan penelitian ini adalah mengetahui penilaian laporan auditor internal terhadap integritas data penjualan Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan survei. Metode ini menggambarkan suatu objek penelitian berdasarkan kenyataan dan data yang bersifat fakta atau sesungguhnya, sehingga dapat memberikan informasi untuk menganalisis objek penelitian. Objek penelitian ini adalah perusahaan PT. Nagatex yang menjual produksi kainnya. Hasil dari penelitian ini adalah dimana peranan auditor internal dalam melaporkan hasil akhir penjualan dalam bentuk pelaporan tahunan yang cukup memadai, dengan sarana data dari bukti-bukti yang telah dikumpulkan dan evalusi. Saran dari penulis untuk perusahaan adalah sebaiknya perusahaan mempertahankan pekerjaan auditor internalnya dan penambahan penempatan distribusi di area daerah lain. Kata kunci: Auditor internal, integritas data, penjualan, dan pelaporan. viii
3 DAFTAR ISI HALAMAN JUDUL HALAMAN PENGESAHAN.. SURAT PERNYATAAN KEASLIAN SKRIPSI. KATA PENGANTAR.. ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR GAMBAR. DAFTAR TABEL... DAFTAR LAMPIRAN... i ii iii iv vii viii ix xii xiii xix BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian. 4 BAB II DAFTAR PUSTAKA DAN KERANGKA PEMIKIRAN 2.1 Pengertian Audit Perbedaan antara Akuntansi dan Auditing Jenis-jenis Audit Tanggung jawab Audit Bukti Audit Jenis-jenis Bahan Bukti Jenis-jenis Konfirmasi Auditor Tujuan Audit Risiko Informasi Risiko Audit. 13 ix
4 Laporan Audit Standar Audit Yang Diterima Secara Umum Pengertian Audit Internal Peran Audit Internal Fungsi Audit Internal Kegiatan Pemeriksaan Audit Internal atas Perencanaan dan Pengevaluasian Tujuan, Kewenangan, dan Tanggung jawab Audit Internal Pengertian Integritas Penjualan Pengertian Penjualan Pengendalian Penjualan Isi Laporan Penjualan Jenis-jenis Analisa penjualan Kode Etik Auditor Prinsip-prinsip Kode Etik Auditor Kerangka Pemikiran. 25 BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian Segmen Pengungkapan Sejarah Produksi Perusahaan Sarana Produksi Jenis Benang Jalan Pembuatan Kain Struktur Organisasi Gambar Struktur Organisasi Perusahaan PT. Nagatex Metode Penelitian 37 x
5 3.5.1 Teknik Pengumpulan Data Lokasi Penelitian. 39 BAB IV HASIL PENELITIAN DAN PMBAHASAN 4.1 Hasil Penelitian Gambaran Umum Area Yang Akan Diperiksa Tahapan Perencanaan kerja Tahapan Kerja Lapangan Pelaksanaan Kerja Auditor Internal atas Pengeluaran Laporan Yang Diaudit Pelaksanaan Cara Kerja Auditor Internal dalam Mengumpulkan Dan Mengevaluasi bukti-bukti atas data tersebut Peranan Auditor Internal Untuk Mengeluarkan Laporan Audit Penilaian Integritas Data Penjualan pada Perusahaan. 46 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xi
6 DAFTAR GAMBAR Gambar 1 Struktur Organisasi Perusahaan PT. Nagatex xii
7 DAFTAR TABEL Tabel 1 laporan Perhitungan Harga Penjualan Tabel 2 Neraca Tabel 3 Laporan Rugi Laba Tabel 4 Penjelasan Tambahan atas Penjualan xiii
ABSTRACT. Keywords: Activity Based Management (ABM), Non Value Added Activity, and efficiency of production costs. vii. Universitas Kristen Maranatha
ABSTRACT Yuken Karya Mas is a business home industry in the services sector the production of cloth. The business is located at kutawaringin industrial park, Cimahi. Some of the one conducted in the cloth
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to find out more about how standards costs can assist management in planning and controlling production costs. The object of this research is PT. Unilever. The
ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order
ABSTRACT. Keywords: financial statement analysis, accounting analysis, and financial analysis. Universitas Kristen Maranatha
ABSTRACT The purpose of this paper is to analyze the financial reports of PT Bakrie & Brothers Tbk (BNBR) using analysis of accounting and financial analysis. Financial data used in this study from BNBR
FINANCIAL STATEMENT ANALYSIS AS A BASIS FOR FINANCIAL PERFORMANCE ASSESSMENT IN PT MASTERINDO LOGAM TEHNIK JAYA
FINANCIAL STATEMENT ANALYSIS AS A BASIS FOR FINANCIAL PERFORMANCE ASSESSMENT IN PT MASTERINDO LOGAM TEHNIK JAYA ABSTRACT General corporate purpose is to try to maintain the viability of the company and
ABSTRACT. Keywords: Cost of Production, Job Order Costing (booking fee), labor costs, the selling price.
ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know is there any influence which is significant of Role Of Internal Auditor To Enterprise Risk Management. Writer use internal auditor s code of ethics and profession
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
ABSTRACT The purpose of this study was to analyze the uses of relevant costs and to determine the factors that should be considered by the manager in making decisions whether to accept or reject a special
ABSTRACT. Keywords: differential accounting information, differential revenue, differential asset, differential cost, differential profit.
ABSTRACT Increasing competition among the same kind of firm make a firm must be take decision exactly and correctly. Differential accounting information analysis is needed by a firm in facing a problem
ABSTRACT. Keyword : liquidity ratio, activity ratio, solvency ratio, profitability ratio. Universitas Kristen Maranatha
ABSTRACT The aim of this research is to know the situation of company s finance of either seen from company ability in fulfilling financial obligation of short term and also long-range, measures ability
ABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
ABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
ABSTRACT Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma The purpose of this research is to know the method of determining the selling price by the company and
ABSTRACT. vii Universitas Kristen Maranatha
ABSTRACT PT.ALENATEX is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes is
ABSTRAK. Kata Kunci: Attendance Management System, Input controls, Output controls. Universitas Kristen Maranatha
ABSTRAK PT.Caiyida Teknologi Indonesia adalah perusahaan yang bergerak dibidang penjualan dan penyewaan LED Videotron. Perusahaan ini menggunakan sistem untuk mengintegrasikan kegiatan karyawan yaitu aplikasi
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. Key words: target costing, efficiency, production costs, selling prices.
ABSTRACT Target costing is a cost accounting system in which the cost management system is carried out if the cost exceeds a predefined and performed on development stage. Generally, the result of target
ANALISIS PROSEDUR AUDIT LAPORAN KEUANGAN BLUD PUSKESMAS OLEH KANTOR AKUNTAN PUBLIK (KAP) WARTONO DAN REKAN
ANALISIS PROSEDUR AUDIT LAPORAN KEUANGAN BLUD PUSKESMAS OLEH KANTOR AKUNTAN PUBLIK (KAP) WARTONO DAN REKAN TUGAS AKHIR Disusun untuk memenuhi sebagian persyaratan mencapai derajat Ahli Madya (A.Md.) Program
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Keywords: Relevant costs, accept or reject special order. vii
ABSTRACT PT.DALIATEX KUSUMA is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes
ABSTRAK. Keyword : inventory, income tax. Universitas Kristen Maranatha
ABSTRAK Pada saat sekarang ini, kurang stabilnya iklim perekonomian di indonesia, ketatnya persaingan antara perusahaan dan juga inflasi mengakibatkan perusahaan harus mencari alternatif untuk dapat tetap
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT Every company has a pattern of activities and different types of business, but have the same goal of achieving optimum profit. Company is expected to reach or exceed the targets set in order to
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
ABSTRACT. THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT.
ABSTRACT THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT. Bank X) Internal Audit is an appraisal function within an organization
ABSTRAK. Kata kunci: Audit Internal, Pencegahan Kecurangan
ABSTRAK Kecurangan dapat terjadi baik di perusahaan maupun di bank, baik kecurangan yang dilakukan oleh manajemen ataupun oleh karyawan. Lemahnya pengawasan pengendalian internal terhadap sumber daya manusia
ABSTRACT. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
ABSTRACT Receivable sales is one of the most important post for the life survival of the company. The purpose of this research is to find out if the application of internal audit in the company has been
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii Universitas Kristen Maranatha
ABSTRACT Plastic company in Indonesia each year has increased demand for plastic orders from society, and therefore companies are required to comply. This study uses a descriptive analysis. To take the
ABSTRACT. Keywords : internal cash control, cash receipts, petty cash receipts, and petty cash payment. Universitas Kristen Maranatha
ABSTRACT The author explains the problem about whether the internal cash control has been sufficient enough in the case of PT Pupuk Sriwidjaja. Has the cash management been effective and has the internal
ABSTRACT. Key Words: Budgeting, Sales, Tool, Controlling, Effectiveness. Universitas Kristen Maranatha
ABSTRACT Sales are the main source income in the company. In selling activity, company needs controlling process as company successful depends on the profit that they got from sales income. A company has
ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
ABSTRACT A company must have the strength to survive in business competition. One of the factors of power that must be owned by the company is the cost report. To obtain a reliable cost report must have
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
ABSTRAK. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRACT. Keywords: internal audit, good corporate governance, SPI. Universitas Kristen Maranatha. vii
ABSTRACT Large-scale corporate failures, financial scandals and economic crises in many countries, have focused on the importance of corporate governance. The establishment of the internal audit function
ABSTRACT. Keywords : sales volume, profit, break even point, margin of safety, fixed costs, variabel cost, mixed cost. Universitas Kristen Maranatha
ABSTRACT Each company is generally aimed at obtaining the maximum profit. In achieving these goals, at the least the company can over the costs incurred so the company does not loss. As one tool in this
ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT
ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT Information of financial statement are important in corporate world, because through this information of financial
ABSTRACT. Keywords: Inventory, inventory control, ABC classification, EOI Multiple Item method, efficiency cost inventory. vii
ABSTRACT In performing its operation, a company must have inventory to satisfy the consumers needs. Inventory is needed to perform the production process, thus a company must control the inventory. One
ABSTRACT. Keywords: operational audit, effectiveness, internal control, purchase. vii. Universitas Kristen Maranatha
ABSTRACT The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor
ABSTRAK. Kata-kata kunci: cost-volume-profit analysis, dan perencanaan laba.
ABSTRAK Diberlakukannya MEA (Masyarakat Ekonomi ASEAN) menyebabkan persaingan antara perusahaan semakin ketat. Untuk menghadapi persaingan ini perusahaan harus melakukan perencanaan strategi serta pengambilan
ABSTRAK. Kata kunci : Activity Based Costing System dan Harga Pokok Produk. Universitas Kristen Maranatha
ABSTRAK Penelitian ini membahas tentang perbandingan perhitungan harga pokok produk di PT. X menggunakan metode konvensional dan metode activity based costing system. PT. X ini merupakan sebuah perusahaan
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRACT. Keywords: Internal Auditing, Internal Control Sales. Universitas Kristen Maranatha
ABSTRACT Sales is an element that plays an important role for the company, because of this activity the company earns revenue. Good internal control of sales activity is necessary, for execution of sales
ABSTRACT. Keywords: Balanced Scorecard, performance measurement. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this thesis are to test and prove that good performance of Horison Hotel Bandung if applying the concept of Balanced Scorecard. The research method used by the author is descriptive
ABSTRACT. Keyword Judgment Auditor, Business Continuity (Going Concern) and Risk Assessment. viii Universitas Kristen Maranatha
ABSTRACT One way a company can do to survive, is by analyzing financial statements, which aims to determine the situation and development of the company s financial year-to-year. This study aims to provide
ABSTRAK. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
ABSTRAK Tujuan dari penilitian ini yaitu mengetahui prosedur produksi, prosedur audit operasional fungsi produksi, serta dampak yang diberikan audit operasional fungsi produksi terhadap produktivitas PT.
ABSTRACT. Keywords: Budgeting, Variance, Controlling, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Along with globalization era, each company is asked to preserve their company existence. Appearances of competitor in business activity make treat to company existence. Base on this situation
Analisis Efesiensi Biaya Kualitas Dengan Pendekatan Aktivitas Manajemen Pada Pengrajin Songket Cek Nani Palembang
Analisis Efesiensi Biaya Kualitas Dengan Pendekatan Aktivitas Manajemen Pada Pengrajin Songket Cek Nani Palembang LAPORAN AKHIR Laporan Akhir Ini Disusun Sebagai Salah Satu Syarat Menyelesaikan Pendidikan
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK)
ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN KAS (STUDI KASUS PADA PT BANK NEGARA INDONESIA TBK) Kas sebagai suatu alat pembayaran yang likuid harus dikelola dengan baik untuk
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah mengetahui sejauh mana pengelolaan manajemen piutang akan mempengaruhi tingkat likuiditas dan profitabilitas perusahaan. Dalam penelitian ini penulis memilih Apotek
ABSTRAK. Kata kunci: Audit Internal, Kecurangan. Universitas Kristen Maranatha
ABSTRAK Audit internal merupakan pemeriksaan yang independen dalam suatu organisasi yang berfungsi untuk menguji dan mengevaluasi kegiatan perusahaan juga terhadap laporan keuangan dan catatan akuntansi
ABSTRACT. "The Influence of Risk Management Against Corporate Decision Making"
ABSTRACT "The Influence of Risk Management Against Corporate Decision Making" (Case studies on Indonesia Telecommunication Company Limited) This study aims to determine the risk management undertaken by
ABSTRACT. keyword: operating budget, management tools in controlling income.
ABSTRACT Operating budget is expected to be able to control and assist management in solving problems that may arise in income in the company's control. Each company made an operating budget that is expected
ABSTRACT. Keywords: cost-volume-profit, break-even point, profit target, margin of safety, operating leverage
ABSTRACT In the current economic conditions, where the value of rupiah continues to weaken against the US dollar makes companies have to think harder on how to survive and be able to maximize profits.
ABSTRACT. Key words: information qualitative characterstics, financial statement, SAK ETAP. ix Universitas Kristen Maranatha
ABSTRACT Financial statement becomes important in the decision making process in a company, does information qualitative characterstics are needed in reporting financials statement. In order to produce
ABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
ABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the effect of accounting students perception of the auditor work environment to their career choice as an auditor. The method of collecting
ABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha
ABSTRACT Sales system is one of most important company activity because can yield company earnings stream. Therefore needs existence of effective sales internal control that accountable sales revenue and
ABSTRAK. Kata kunci: kepuasan kerja, profesionalisme dan kinerja auditor
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja dan profesionalisme terhadap kinerja auditor. Objek dari penelitian ini adalah BPK RI Perwakilan Provinsi Jawa Barat.
ABSTRACT. Keywords: Financial statements analysis, accounting analysis, and financial statements. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to analyze financial statements of PT. Timah Tbk. relates to making an investment decisions. Financial statements analysis is important to provides information about
ABSTRACT. Keywords: financial statement analysis, accounting analysis, and financial analysis. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyzed how well PGAS s financial performance based on the result of accounting analysis and financial analysis. This method of research using analythical description
ABSTRACT. : Job order costing and selling price. Universitas Kristen Maranatha
ABSTRACT Globalization and free trade create competition becomes more intense. Therefore, the industrial sector in the country should be able to produce products that can compete with foreign products.
ABSTRACT. Keywords: machine capacity, idle time, indicator method. vii. Universitas Kristen Maranatha
ABSTRACT PT. Dirado is the manufacturer with specialization in yarn finishing service. There is a problem experienced by business a production process of Double Winder Pirn (DWP) machine that delaying
ABSTRACT. Key words: internal audit, internal control, independent, competent. vii. Universitas Kristen Maranatha
ABSTRACT Internal controls may not run properly without the supervision of the management but as the company grows in activities that run the company more and more because it was necessary for the management
ABSTRACT. Keywords: risk, corporate tax risk management, risk assessment, BUMN, and VAT collection process. vi Universitas Kristen Maranatha
ABSTRACT This study aimed to evaluate the Value Added Tax (Pajak Pertambahan Nilai/PPN) and/or Luxury Sales Tax (Pajak Penjualan atas Barang Mewah/PPnBM) collection system as well as identify related risks
ABSTRAK PERANAN AUDIT INTERNAL ATAS AKTIVITAS PENJUALAN DALAM MENUNJANG OPTIMALISASI PENJUALAN OBAT DI BAGIAN FARMASI RUMAH SAKIT
ABSTRAK PERANAN AUDIT INTERNAL ATAS AKTIVITAS PENJUALAN DALAM MENUNJANG OPTIMALISASI PENJUALAN OBAT DI BAGIAN FARMASI RUMAH SAKIT (STUDI KASUS PADA RUMAH SAKIT X, BANDUNG) Penelitian ini dilakukan untuk
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT. Key words: evidence audit, reliability. Universitas Kristen Maranatha
ABSTRACT Based on research conducted by (Beasley et al, 2011) note that 80% of audit failure due to poor audit evidence. In these studies it is known that one of the greatest deficiency audit is difficult
ABSTRACT. Keywords : information system auditing, output control, administrative, maranatha christian university, Ron webber
ABSTRACT This analysis discusses the case study on the application of information systems audit to assess the control output and administrative control on information technology faculty at Maranatha Christian
ABSTRACT. Key words: internal audit, effectiveness, control of raw materials. Universitas Kristen Maranatha
ABSTRACT Through a review of activities textile company, in the operations requires a raw material used for production processes that produce finished goods to be sold to consumers or customers. In carrying
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM RANGKA PENGAMBILAN KEPUTUSAN PESANAN KHUSUS PADA CV RARIZ GRAFIKA PALEMBANG
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM RANGKA PENGAMBILAN KEPUTUSAN PESANAN KHUSUS PADA CV RARIZ GRAFIKA PALEMBANG LAPORAN AKHIR Laporan Akhir ini disusun sebagai salah satu syarat menyelesaikan
ABSTRACT FUNCTION CONTROLLER IN REGIONAL INTERNAL CONTROL BUDGET INCOME (Case Study In Cimahi Regional Revenue Agency)
ABSTRACT FUNCTION CONTROLLER IN REGIONAL INTERNAL CONTROL BUDGET INCOME (Case Study In Cimahi Regional Revenue Agency) Budget is very important in a government. Thus, the budget must be properly and effectively
ABSTRACT. Keywords: Total Quality Management, Leadership Style, Productive Behavior of Employees, Company Performance. Universitas Kristen Maranatha
ABSTRACT The upcoming AEC which will be applied at the end of 2015 Global competition will be perceived in each company with more extensive environment. This situation encourages each company to improve
PIAGAM UNIT AUDIT INTERNAL PT NUSANTARA PELABUHAN HANDAL TBK ( Perseroan )
PIAGAM UNIT AUDIT INTERNAL PT NUSANTARA PELABUHAN HANDAL TBK ( Perseroan ) Piagam Audit Internal ini disusun dengan mengacu pada Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 Tahun 2015 tanggal
ABSTRACT. Keywords: earnings managements, financial leverage, the changes in income, the changes in operating cash flows. vii
ABSTRACT Financial report is a tool for communicating the company s financial information to external parties. The financial statements are based on the accrual basis. However, the use of accrual basis
ABSTRAK. Kata-kata kunci: Laba kotor, dan kinerja keuangan. vii. Universitas Kristen Maranatha
ABSTRAK Salah satu alat penilaian kinerja keuangan perusahaan adalah dengan menggunakan analisis laba kotor. Adapun tujuan dari penyusunan skripsi ini ialah untuk mengetahui penyebab terjadinya perubahan
ABSTRACT. Keywords: Internal Audit, Internal Control, Sales
ABSTRACT Sales activities as one of the primary activities of companies that generate revenue for the company. Therefore various adverse deviation companies often done by the relevant parties to gain personally.
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT In general company founded to the purpose of to obtaining the profit or advantage. Profit or obtainable advantage if the earnings accepted by bigger than expense to obtain get the the earnings.
ANALISIS LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA KOPERASI KARYAWAN DHARMA LAUTAN UTAMA (PERIODE TAHUN )
ANALISIS LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA KOPERASI KARYAWAN DHARMA LAUTAN UTAMA (PERIODE TAHUN 2013-2014) DIAJUKAN UNTUK MEMENUHI SEBAGIAN PERSYARATAN DALAM MEMPEROLEH GELAR SARJANA EKONOMI DEPARTEMEN
ABSTRACT ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL AUDITOR PROFESSIONALISMWITH QUALITY OF AUDIT REPORT
ABSTRACT ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL AUDITOR PROFESSIONALISMWITH QUALITY OF AUDIT REPORT Many things are faced by internal auditors, without having to injure the reputation and integrity
ABSTRACT. Key word: ABC, non value added activity, rework defective product rolls activity. vii. Universitas Kristen Maranatha
ABSTRACT Non value added activity always found in every manufacturing industry. Non-value added activity is an activity that does not add value to a product, but consumes resources. In the production activity
BY: YOGY IKHWANTO ABSTRACT
EVALUATION OF THE PRESENTATION OF GOVERNMENT REVENUE AND EXPENDITURE INFORMATION IN ACCRUALS ON COORDINATING MINISTRY FOR ECONOMIC AFFAIR S FINANCIAL REPORT OF 2009 BY: YOGY IKHWANTO 43208110149 ABSTRACT
ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT Operational audit should be able to control problems that might arise, usually a problem often faced is the employee performance. Each company held operational control which is expected to assist
ABSTRACT. Keywords : CVP analysis, small business, culinary business. Universitas Kristen Maranatha
ABSTRACT Lack of awareness of the importance of financial information on small business, makes some small culinary business do not know their real business field conditions. Mei Pastry is one of the small
ABSTRAK. Kata kunci: Rasio Keuangan, Kinerja Keuangan. iv Universitas Kristen Maranatha
ABSTRAK Persaingan dunia bisnis yang semakin ketat menuntut setiap perusahaan untuk mengetahui informasi yang bermanfaat untuk mengambil keputusan yang tepat. Laporan keuangan yang telah dianalisis akan
Abstract. Keywords: Capital Budgeting, the maximum profit. vii. Universitas Kristen Maranatha
Abstract Bertolucci is a company engaged in the garment industry. Currently, Bertolucci is planning for the replacement of fixed assets such as machinery Singers too. This machine has a bad condition and
ANALISIS RASIO AKTIVITAS DAN RASIO PROFITABILITAS PADA PT PUPUK SRIWIDJAJA PALEMBANG
ANALISIS RASIO AKTIVITAS DAN RASIO PROFITABILITAS PADA PT PUPUK SRIWIDJAJA PALEMBANG LAPORAN AKHIR Laporan Akhir ini Disusun Sebagai Salah Satu Syarat Menyelesaikan Pendidikan Diploma III Pada Jurusan
ABSTRACT. Keywords: auditing, internal, control, inventory, raw, material. vii. Universitas Kristen Maranatha
ABSTRACT Every company has its own purpose in maintaining its activities. To reach that purpose, all companies have to control their activities and realize the importance of having good management and
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRACT. Key words: Relevant Cost Information, and Short-Term Decision Making by Manager, Cost Production. vi Universitas Kristen Maranatha
ABSTRACT Relevant cost information is very important in a company, because such information can help management in decision making effective and efficient, and can reduce the risk of choosing an alternative
ABSTRACT. Key words: financial ratios, financial distress, bankruptcy, Altman Z-Score model. Universitas Kristen Maranatha
ABSTRACT Continuity of life is determined by the success of the management company to manage the various activities of the company. Company is expected to change the threat environment that is turbulent
ABSTRACT. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
ABSTRACT Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions, labor, and factory overhead in achieving the efficiency and effectiveness within
ABSTRACT THE ROLE OF INTERNAL AUDITING IN ENHANCING THE EFFECTIVENESS OF THE INTERNAL CONTROL OF CASH RECEIPTS
ABSTRACT THE ROLE OF INTERNAL AUDITING IN ENHANCING THE EFFECTIVENESS OF THE INTERNAL CONTROL OF CASH RECEIPTS Cash with some of its characteristics is part of asset that is most vulnerable to embezzlement
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN SKRIPSI Diajukan Kepada FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA Untuk
ANALISIS PROFITABILITAS PADA PM. GUNUNG SARI KUDUS
ANALISIS PROFITABILITAS PADA PM. GUNUNG SARI KUDUS Oleh : AGUS SULISTYO 2010-11-162 PROGRAM STUDI MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS MURIA KUDUS TAHUN 2015 ANALISIS PROFITABILITAS PADA PM. GUNUNG SARI
ABSTRAK. Kata Kunci : Analisis Titik Impas, Perencanaan Volume Penjualan, Perencanaan Laba, Simulasi Monte Carlo
ABSTRAK Manajemen perusahaan perlu mengendalikan aktivitas operasionalnya dengan baik karena untuk memperoleh laba yang maksimal dipengaruhi oleh volume penjualan, harga jual dan biaya. Dalam hal ini,
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI OLEH : SLAMET SANTOSO 3203009115 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK
TUGAS AKHIR. Diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana Akuntansi ADRIWAL
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN (Survei pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) TUGAS AKHIR Diajukan sebagai salah satu syarat
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The desire to obtain the optimal corporate profit one effective strategy is the implementation of adequate internal controls within the company. To keep the internal system of control is really
ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
ABSTRACT. Keywords: accounting information systems, internal control systems, the accuracy of credit. vii. Universitas Kristen Maranatha
ABSTRACT Credit as the main activities of banking, is a means of distribution of bank funds are invested by third parties by special agreement in the form of the loan principal amount, interest rate per
ABSTRACT. Keywords: Cost Differential, Decision Making Accepting or Rejecting Special Order. vii
ABSTRACT This study was conducted in the Home Industries Essien Bandung. The purpose of this study was to determine the factors that must be considered by management to accept or reject a special order,