ABSTRACT. Keywords: Internal Control Structure in avoiding irregularities. vii. Universitas Kristen Maranatha
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- Deddy Santoso
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Internal Control Structure is one important factor to achieve corporate objectives in the midst of an increasingly competitive climate of competition. If internal control has been implemented effectively, it can prevent or detect the occurrence of errors, whether intentional or unintentional. In connection with the internal control over purchase of raw materials is very important because it directly related to production activities. This study to review the Internal Control Structure on the purchase of raw materials in BMC unit, whether the existing Internal Control Structure are adequate in detecting and preventing the occurrence of irregularities or errors that occurred, and whether the control structure is in its application has been carried out effectively or not. This study uses interviews and questionnaires with research methods, questionnaires and submit its final results so that research can be more focused and provide a more in-depth about the subject and the object of research. From the results of research, it is known that the structure of the internal control over raw material purchasing system Bandung BMC unit is very adequate, and the internal control structure plays a role in avoiding the deviation. Keywords: Internal Control Structure in avoiding irregularities. vii
2 ABSTRAK Struktur Pengendalian Intern merupakan salah satu faktor penting untuk mencapai tujuan perusahaan di tengah iklim persaingan yang semakin kompetitif. Jika pengendalian intern telah diterapkan secara efektif, maka dapat mencegah maupun mendeteksi terjadinya kesalahan-kesalahan, baik yang disengaja ataupun tidak disengaja. Dalam hubungan dengan pengendalian intern atas pembelian bahan baku sangat penting karena berhubungan langsung dengan kegiatan produksi. Penelitian ini bertujuan untuk menelaah Struktur Pengendalian Intern atas pembelian bahan baku di unit BMC Bandung, apakah Struktur Pengendalian Intern yang ada sudah memadai dalam mendeteksi dan mencegah terjadinya penyimpangan ataupun kesalahan yang terjadi, dan apakah struktur pengendalian tersebut dalam penerapannya sudah berjalan dengan efektif atau tidak. Penelitian ini menggunakan, wawancara, dan penyebaran kuesioner dengan metode penelitian, menyerahkan kuesioner dan hasil akhir nya sehingga penelitian dapat lebih terpusat dan memberikan gambaran yang lebih mendalam tentang subjek maupun objek penelitian. Dari hasil penelitian, diketahui bahwa struktur pengendalian intern atas sistem pembelian bahan baku unit BMC Bandung sudah sangat memadai, dan struktur pengendalian intern berperan dalam menghindari adanya penyimpangan. Kata kunci : Struktur Pengendalian Intern dalam menghindari penyimpangan. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAM PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vii ABSTRAK...viii DAFTAR ISI...ix DAFTAR GAMBAR...xiii DAFTAR TABEL...xiv DAFTAR LAMPIRAN...xv BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi Masalah... 4 Maksud Dan Tujuan Penulisan Kegunaan Penelitian... 5 BAB II TINJAUN PUSTAKA, KERANGAKA PEMIKIRAN, PENGEMBANGAN HIPOTESIS Struktur Pengendalian Intern Pengertian Struktur Pengendalian Intern Elemen-elemen Struktur Pengendalian Inter... 8 ix
4 2.1.3 Tujuan Sturktur Pengendalian Inter Keterbatasan Struktur pengendalian Intern Sistem Informasi Akuntansi Pembelian Defenisi Pembelian Bagian-bagian Yang Terkait Dalam Prosedur Pembelian Catatan Akuntansi Yang Digunakan Persediaan Pengertian Persediaan Jenis-jenis Persediaan Biaya-biaya Persediaan Klasifikasi Persediaan Sifat-sifat Persediaan Sistem Pencatatan Persedian Metode Penilaian Persediaan Bahan Baku Pengerian Bahan Baku Tujuan Pengendalian Baha Baku Proses Produksi Pengertian Proses Produksi Proses Kegiatan Produksi Perencanaan Produksi Pola Produksi Jenis Proses Produksi Faktor Keberhasilan Proses Produksi x
5 2.5.7 Biaya-biaya Produksi Kerangka Pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Perusahaan Daerah Unit BMC Bandung Prosedur Pembelian Persediaan Bahan Baku Dokumen-dokumen Yang Digunakan Catatan-catatan Akuntansi Yang Digunakan Bagan Sistem Informasi Akuntansi Pembelian Persediaan Bahan Baku Pengendalian Persedian Peranan Struktur Pengendalian Intern Pembelian Bahan Baku di Unit BMC Untuk Menghindari Penyimpangan Metode Penelitian Pengujian Hipotesis Operasional Variabel Tehnik Pengumpulan Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Pelaksanaan Struktur Pengendalian Intern Pembelian Pada xi
6 Bandoeng Milk Central Peranan Struktur Pengendalian Intern Pembelian Bahan Baku di unit BMC untuk Menghindari Penyimpangan Hasil Pengujian Hipotesis BAB V KESIMPULAN DAN SARAN Kesimpulan Saran Saran Hasil Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUN VITAE) xii
7 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Gambar 3 Gambar 4 Gambar Skema Kerangka Pemikiran...48 Struktur Organisasi PT. BMC unit Bandung...54 Bagan Usulan Untuk Bagian Gudang...91 Bagan Usulan Untuk Bagian Kasir...92 xiii
8 DAFTAR TABEL Halaman Tabel I Indikator Variabel dan Skala Pengukuran...72 Tabel II Hasil Jawaban Kuesioner Untuk Variabel Independen Peranan Struktur Pengendalian Intern...83 Tabel III Tabel IV Hasil Jawaban Kuesioner Untuk Variabel Dependen Untuk Menghindari Penyimpangan...84 Hasil Keseluruhan Jawaban Kuesioner Peranan Struktur Pengendalian Intrern Pembelian Bahan Baku Untuk Menghindari Penyimpangan...86 xiv
9 DAFTAR LAMPIRAN Halaman Lampiran A Surat Pesanan Barang Lampiran B Badan Struktur Pengendalian Intern Bahan Susu Murni Lampiran C Buku Harian Kas Lampiran D Cek Uang Muka Lampiran E Bukti Pengeluaran Gudang Lampiran F Lampiran G Bukti Penerimaan Gudang Kuesioner Penelitian xv
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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 : 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. Keywords : Value Relevance, Promotion and Advertisement Expense, Financial Statement.
ABSTRACT The porpuse of this research is to identify earning per share and book value per share which affect stock price in sector of manufacturing industry. Value relevance consist of EPS (earning per
ABSTRACT. Key words: tax planning, minimization of tax burden is indebted. Universitas Kristen Maranatha
ABSTRACT Tax planning is one way in order to streamline the tax in a way to find the cracks of the tax laws. This study aims to find out how the company tax planning and the extent of the role of tax planning
ABSTRACT. Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit
ABSTRACT Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit This research aims to find out whether there is a role of the Internal Audit of Operational activity
Universitas Kristen Maranatha
ABSTRACT ABSTRACT Sales is one of the important part from activity business, to increase effectivity and efficiency in sales is necessary to do operational audit.the operational audit is a audit that have
ABSTRACT. Keywords : Production Cost Budget, Management tool, Production Cost Control. vii Universitas Kristen Maranatha
ABSTRACT The world has seen growing economic competition recently and budget management is one of the most important key that could decide the success of a company. One of the tools to face the economic
EVALUASI PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN (STUDI KASUS PADA PT INDONUSA FILAMENT) OLEH: STEVENLY ELIAN SUTIKNO
EVALUASI PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN (STUDI KASUS PADA PT INDONUSA FILAMENT) OLEH: STEVENLY ELIAN SUTIKNO 3203011338 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA
ABSTRACT. EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI)
ABSTRACT EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI) Performance of employees is an element that has a very important role for the company, because of the satisfactory
ABSTRACT. Key words: sales budget, sales effectiveness, and going concern. vii. Universitas Kristen Maranatha
ABSTRACT The sales of company is core of the income that company can rely on for the going concern of the company. One of the tools that can be use to achieve goal of sales in every operation period company
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
ABSTRAK. Kata-kata kunci: Pengendalian kualitas, peta kendali c, diagram sebab akibat, jam tangan kayu. vii
ABSTRAK Dewasa ini persaingan di dunia industri sudah sangat ketat, khususnya industri kreatif. Sehingga setiap perusahaan perlu untuk tetap menjaga kualitas produknya, agar memenuhi kebutuhan dan keinginan
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
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGADAAN BAHAN BANGUNAN (Studi Kasus pada Perusahaan Konstruksi PKK) OLEH: RICHARD HARRIS S.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGADAAN BAHAN BANGUNAN (Studi Kasus pada Perusahaan Konstruksi PKK) OLEH: RICHARD HARRIS S. 3203011153 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA
ABSTRACT. Keywords : Raw material inventory control, MRP, lot sizing. Universitas Kristen Maranatha
ABSTRACT Nowadays, the snack food industry has rapidly growing. With so many snack food company established, it creates high level competition between them. To maintain the quality of the products is not
ABSTRAK. Kata Kunci: Perencanaan Persediaan, Metode P, Total biaya
ABSTRAK Saat ini terdapat banyak Koperasi susu yang berkembang di Yogyakarta. Salah satunya adalah Koperasi susu di UPP Kaliurang yang memproduksi susu segar. UPP Kaliurang adalah koperasi yang bersifat
ABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is
ABSTRACT. Keyword : Quality, Defect Product, Statistical Quality Control, and np Control Chart. Universitas Kristen Maranatha
ABSTRACT Quality is the most important element in bussines world competition. A company can be compete and survive by always produce a very good quality product and appropriate with customer expectation.
ABSTRACT. The purpose of this study is to identify the role of the internal control structure in securing sales at PT PUSAKA NUSANTARA in Bandung.
ABSTRACT At some companies, both industry and engaged in trade, sales is the largest element of current assets on the balance sheet. One reason for the failure in the trading activity is the lack of security
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
ABSTRACT. Keywords: Quality Control, Types of Pants Defects, c Chart, Check Sheet, Pareto Diagram, Fish Bone Diagram. vi Universitas Kristen Maranatha
ABSTRACT Increased business competition and the number of competitors require each company to maintain the quality of its products. Quality control activities required to maintain the quality of the product.