Analisis pengendalian internal pada aktivitas pembelian guna meningkatkan efektivitas operasional cv. Maju Mapan

Putri, Irine Davidia (2015) Analisis pengendalian internal pada aktivitas pembelian guna meningkatkan efektivitas operasional cv. Maju Mapan. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Perusahaan dalam menjalankan kegiatan operasional yang efektif membutuhkan adanya pengendalian internal. Pengendalian internal merupakan suatu cara untuk memberikan arahan, mengawasi dan mengukur sumber daya suatu organisasi. Pengendalian internal pada aktivitas operasional perusahaan bertujuan untuk menjaga integritas informasi akuntansi dan melindungi aktiva perusahaan dari kecurangan, pemborosan serta pencurian. Pada CV.Maju Mapan terdapat indikasi awal terkait dengan pengendalian internal pada aktivitas pembelian, yaitu mengenai tidak adanya pemisahan fungsi serta penggunaan dokumen yang belum memadai sehingga perusahaan masih memerlukan adanya evaluasi dan perbaikan untuk meningkatkan efektivitas aktivitas operasional perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengendalian internal pada aktivitas pembelian guna meningkatkan efektivitas aktivitas operasional CV.Maju Mapan berdasarkan standar COSO. Jenis penelitian ini adalah penelitian kualitatif dimana pengumpulan data diperoleh dari wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa CV.Maju Mapan perlu melakukan pemisahan fungsi pada bagian pembelian dan memperbaiki kebijakan perusahaan terkait dengan penggunaan dokumen pada aktivitas pembelian serta kebijakan terkait pengembangan kompetensi sumber daya manusia yang akan dapat mendukung pengendalian internal yang lebih efektif untuk dapat menghasilkan informasi akuntansi yang akurat dalam mendukung pengambilan keputusan serta melindungi aktiva perusahaan dari kecurangan maupun pencurian / The Company in operating activities are effectively requires internal control. Internal control is a way to provide direction, monitor and measure the resources of an organization. Internal control in the operational activities of the company aim to maintain the integrity of accounting information and protect company assets from fraud, waste and theft. In CV.Maju Mapan there is early indication related to internal control in purchasing activities that is no segregation of duties and inadequate use of documents in which company still needs evaluation and correction to increase effectiveness operational activities of the company. The purpose of this research was to analyze the internal control in purchasing activities in order to increase the effectiveness of operational activities in CV.Maju Mapan based on COSO standards. This research is a qualitative research where data collection was obtained from interviews, observation and documentation. These results indicate that CV.Maju Mapan need to implement segregation of duties in purchasing department and improve company policies related documentation in purchasing activities and policies about competence development of human resources so that it can support more effective internal controls in order to obtain an accurate accounting information to support management decision and protect the company's assets from fraud and theft

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Putri, Irine DavidiaNIM01220120015UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDPatricia, LukyUNSPECIFIEDUNSPECIFIED
UNSPECIFIEDMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: pengendalian internal; pengendalian internal standar COSO; aktivitas pembelian; internal control; internal control COSO standard; purchasing activities
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 10 Jun 2022 04:51
Last Modified: 10 Jun 2022 04:51
URI: http://repository.uph.edu/id/eprint/47772

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