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1
Elisia, Elisia, und Stefanus Ariyanto. „Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan“. Binus Business Review 1, Nr. 2 (30.11.2010): 582. http://dx.doi.org/10.21512/bbr.v1i2.1106.
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PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness.
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Maya, Agustina, und Kusuma Dewi. „Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih“. Jurnal Ilmiah Akuntansi Kesatuan 8, Nr. 2 (10.08.2020): 117–26. http://dx.doi.org/10.37641/jiakes.v8i2.370.
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Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted.
The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company.
PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables.
The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables.
Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables
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Firmansyah, Ilham, und Udi Pramiudi. „Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk.“ Jurnal Ilmiah Akuntansi Kesatuan 8, Nr. 1 (02.06.2020): 1–8. http://dx.doi.org/10.37641/jiakes.v8i1.286.
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As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities.
The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751.
Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency
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Budiman, Nindy Vannesya, Herman Karamoy und Victorina Z. Tirayoh. „ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA PT. RAJAWALI NUSINDO CABANG MANADO“. GOING CONCERN : JURNAL RISET AKUNTANSI 15, Nr. 3 (29.07.2020): 366. http://dx.doi.org/10.32400/gc.15.3.29674.2020.
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An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.
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Kustianti, Herlina. „The Influence of Accounting Information System Cash Sales and Internal Control of Sales Effectiveness“. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 4, Nr. 3 (16.12.2020): 378–89. http://dx.doi.org/10.36555/jasa.v4i3.1510.
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This purpose of this research is to: (1) determine the magnitude of the effect of the cash sales accounting information system on sales effectiveness. (2)determine the magnitude of the effect of internal control on sales effectiveness.The research subject was AUTO2000 Marketing Department of Toyota, the Soekarno Hatta Bandung branch and the object of research was accounting information systems and internal control and sales effectiveness. Data collection techniques used by distributing questionnaires to 35 respondents of Toyota AUTO2000 branch of Soekarno Hatta Bandung. The data obtained were then analyzed using validity test, descriptive method descriptive method, and verification method. The results of statistical testing in the accounting information system has a significant positive effect on sales effectiveness, internal control has a significant effect on sales effectiveness.
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Halim Rachmat, Radhi Abdul, Ivan Gumilar Sambas Putra und Ii Halilah. „Audit Internal dan Efektivitas Pengendalian Intern Penjualan“. Jurnal Riset Bisnis dan Investasi 3, Nr. 3 (12.01.2018): 1. http://dx.doi.org/10.35697/jrbi.v3i3.940.
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Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%. Aktivitas penjualan memegang peranan penting dan perlu dikendalikan karena dari aktivitas inilah akan terbentuk pendapatan. Pengendalian penjualan memerlukan analisis aktivitas penjualan yang mengungkapkan perkembangan yang tidak diinginkan dan harus dikoreksi. Kedudukan Auditor Internal yang tidak terlibat langsung dalam aktivitas operasional memungkinkan mereka menilai semua aktivitas perusahaan. Audit Internal juga memberikan informasi yang objektif menyangkut keakuratan data penjualan yang akan dijadikan dasar pengambilan keputusan manajemen. Tujuan dari penelitian ini adalah untuk mengetahui apakah: pelaksanaan audit internal yang dilakukan perusahaan atas aktifitas penjualan telah terlaksana secara memadai; pengendalian intern atas penjualan telah dilaksanakan secara efektif; dan untuk mengetahui peranan audit internal dalam menunjang efektivitas pengendalian intern penjualan. Pengujian hipotesis dilakukan dengan analisis deskriptif dan analisis statistik. Berdasarkan hasil penelitian dapat diketahui bahwa efektivitas pengendalian internal bisa dijelaskan oleh peran Audit Internal sebesar 63,2%.
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Kiger, Jack E., und Anna M. Rose. „Internal Control Evaluation of a Restaurant: A Teaching Case“. Issues in Accounting Education 19, Nr. 2 (01.05.2004): 229–37. http://dx.doi.org/10.2308/iace.2004.19.2.229.
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This case provides you with an opportunity to gain an understanding of internal control in a practical setting—a restaurant. The case requires you to (1) obtain a restaurant as a client, (2) develop an understanding of the restaurant's processes for recording sales, (3) identify internal control strengths and weaknesses, and (4) explain the importance of each weakness and state how it may be eliminated. In addition, Version A of the case requires you to prepare a flowchart and write an internal control narrative, while Version B requires you to identify tests of controls. Restaurants must follow procedures to ensure that sales are recorded for all food served; otherwise, the food may be given away. Students must arrange to meet with a manager to inquire about the restaurant's internal control procedures in much the same way an auditor must meet with the management of a client.
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HARTOKO, SETIADI. „SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN“. Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 4, Nr. 2 (30.07.2019): 85–94. http://dx.doi.org/10.51289/peta.v4i2.404.
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ABSTRAK
Sistem akuntansi penjualan dapat digunkan dalam transaksi penjualan tunai maupun penjualan kredit dengan tujuan agar penjualan dapat dicatat dan diawasi dengan baik, sedangkan penerimaan kas digunakan untuk meminimalisir kecurangan yang kemungkinan akan terjadi. Metode yang digunakan dalam penulisan penelitian ini merupakan metode Pengumpulan Data, Pustaka dan Deskriptif. Analisis ini meliputi system penjualan, system pembelian dan system pengendalian internal dengan hasil telah memenuhi unsur – unsur system dan pengendalian internal dengan baik dan dapat dioperasionalkan.
Kata Kunci : Sistem Informasi, Pustaka, Pengendalian Internal dan Sistem Penjualan
ABSTRACT
The sales accounting system can be used in cash sales transactions and credit sales with the aim that sales can be recorded and monitored properly, while cash receipts are used to minimize fraud that is likely to occur. The method used in writing this study is a method of Data Collection, Library and Descriptive. This analysis includes the sales system, purchasing system and internal control system with results that have met the elements of the system and internal control properly and can be operationalized
Keywords : Information System, Library, Internal Control and Sales System.
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Дмитриева und I. Dmitrieva. „Financial monitoring in the internal control system in companies“. Auditor 1, Nr. 10 (17.10.2015): 38–41. http://dx.doi.org/10.12737/14188.
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The article covers the issues of organization of financial monitoring as an instrument of realisation of the internal control system in companies, as well as main directions of internal control of production and sales processes, privity of contract observance with counteragents.
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., SUMINI. „Management Accounting System, Internal Control of Credit Sales and Accounts Receivable Collections in Bakery Industry“. International Journal of Finance & Banking Studies (2147-4486) 9, Nr. 3 (12.09.2020): 105–11. http://dx.doi.org/10.20525/ijfbs.v9i3.812.
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This study aims to analyze the management accounting system, internal control of credit sales and accounts receivable collections in bakery industry. The novelty of this paper is to find out the results of bakery industy by considering a specific topic of financial issues. Every company has a role in the provision of credit problems but one of the most efficient ways for increasing sales is the provision of credit. However, basically credit sales have considerable customer risks who are not supposed to pay on accounts or customer who are not willing to pay for some reasons. To minimize these risks regarding the provision of credit, the company manager must be careful in selecting prospective customer before approving credit sales. This bakery industry is a company engaged in production and sales of bread and pastries. Based on research conducted by the author, the author asked the question whether the procedure of credit sales of accounts receivable collection has implemented internal control or not. The research method used is a library at the research field. Based on the result of this study, it concluded that the company sales of the applicable credit are in considerable amount, but the accounts receivable collection still has a few weaknesses which allow overdue customers to proceed the purchase orders. It is preferably to customers who have an overdue to be given limitation in ordering goods.
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Kakunsi, Indah Eunike, Ventje Ilat und Hendrik Manossoh. „Analisis Sistem Pengendalian Internal Siklus Penjualan Pada PT. Hasjrat Abadi Cabang Manado dan PT. Bosowa Cabang Manado“. JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" 10, Nr. 2 (30.08.2019): 25. http://dx.doi.org/10.35800/jjs.v10i2.24886.
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Abstract. This study aims to analyze the internal control system of the sales cycle at a distributor company in Manado by using COSO internal control. This is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews, observation and documentation study.The results showed that the sales cycle at PT Hasjrat Abadi Manado Branch and PT. Bosowa Group Manado has been carried out according to company-determined procedures, but internal control procedures still need to be improved so that there are no more irregularities in the credit sales process in the two companies that were the object of the study. Internal cycle control at PT. Hasjrat Abadi Manado Branch and Bosowa Group are in accordance and implemented based on the COSO (The Committee of Sponsoring Organizations Of Treadway Commission) internal control guidelines which include the principles of control environment, risk analysis, control activities, information and communication, as well as monitoring or monitoring activities. However, in the implementation of internal control in the sales cycle in accordance with the COSO guidelines still found several obstacles in each of these principles. Control Activity has the largest number of constraints. Followed by Control Environment, Risk Assessment, Information and Communication, and Monitoring Activity. They are organizational structure constraints concerning rights and authority, resources, implementing attitudes and communication. Basically, all obstacles in the internal control of the sales cycle at a distributor company in Manado are interconnected one with another. Where the biggest obstacle faced for each component of COSO's internal control is the resource constraint that greatly influences the management of internal control (to be implemented well), such as lack of awareness in carrying out responsibilities to achieve company goals. Because sales revenue is the heart of a distributor's business, therefore it requires better and clearer regulations for sales transactions, especially the application of internal control in the company.Keywords: COSO Internal Control, Sales Cycle. Abstrak. Penelitian ini bertujuan menganalisis sistem pengendalian internal siklus penjualan pada perusahaan distributor di Manado dengan menggunakan pengendalian internal COSO. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa siklus penjualan pada PT Hasjrat Abadi Cabang Manado dan PT. Bosowa Group Manado sudah dilakukan sebagaimana prosedur yang ditetapkan perusahaan, namun masih perlu ditingkatkan prosedur – prosedur pengendalian internal supaya tidak ada lagi penyimpangan dalam proses penjualan kredit di kedua perusahaan yang menjadi objek penelitian tersebut. Pengendalian internal siklus penjualan pada PT. Hasjrat Abadi Cabang Manado dan Bosowa Group telah sesuai dan dilaksanakan berdasarkan pedoman pengendalian internal COSO (The Committee Of Sponsoring Organizations Of Treadway Commission) yang meliputi asas lingkungan pengendalian, analisis risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan atau monitoring. Namun, dalam pelaksanaan pengendalian internal pada siklus penjualan sesuai dengan pedoman COSO masih ditemukan beberapa kendala dalam setiap asas tersebut. Aktivitas pengendalian merupakan komponen yang paling banyak memiliki kendala, yang kedua komponen Lingkungan Pengendalian, kemudian komponen Penilaian risiko selanjutnya yang keempat komponen informasi dan komunikasi, dan yang terakhir adalah komponen aktivitas pemantauan. Kendala-kendala tersebut yaitu kendala struktur organisasi menyangkut hak dan wewenang, sumber daya, sikap pelaksana dan komunikasi. Pada dasarnya, semua kendala dalam pengendalian internal siklus penjualan baik pada PT.Hasjrat Abadi maupun PT.Bosowa Group Cabang Manado saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap komponen pengendalian internal COSO adalah kendala sumber daya yang sangat mempengaruhi pengelolaan pengendalian internal terlaksana dengan baik, seperti kurangnya kesadaran dalam melaksanakan tanggung jawab untuk mencapai tujuan perusahaan. Karena penjualan merupakan jantung berjalannya suatu perusahaan distributor, maka perlu adanya peraturan yang lebih baik dan jelas terhadap suatu transaksi penjualan, terutama adanya penerapan pengendalian internal pada perusahaan.Kata kunci: Pengendalian Internal COSO, Siklus Penjualan.
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Kusyandi, Arini Dahlia, und Bambang Pamungkas. „Analisis Pengendalian Intern Penjualan Kredit Dalam Mengingkatkan Efektifitas Pengelolaan Piutang (Pada CV Surya Pratama Gemilang)“. Jurnal Ilmiah Akuntansi Kesatuan 4, Nr. 2 (25.07.2018): 070–74. http://dx.doi.org/10.37641/jiakes.v4i2.54.
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Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the company’s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective
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Karmawan, I. Gusti Made. „Evaluasi Sistem Informasi Penjualan Kredit dan Piutang Dagang“. ComTech: Computer, Mathematics and Engineering Applications 2, Nr. 2 (01.12.2011): 1329. http://dx.doi.org/10.21512/comtech.v2i2.2958.
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This study evaluates the implementation of management control and internal controls in application of sales systems information as a basis to support and produce accurate information in decision making. The methods used are bibliography study, interview, observation and questionnaire in the form of check lists. Following is an analysis conducted on the survey findings and the identification of strengths and weaknesses of internal control. Then audit is performed using Audit around the Computer method. From the evaluation results obtained the strengths and weaknesses of internal control. Weaknesses are found to be expressed in the form of problem findings, the potential risks and recommendations for corrective actions. This study succeeded in obtaining the evaluation results for boundary control, input, output, security and operational in the information system of credit sales and account receivables.
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Mariani, Vini, und Sintha Permatasari. „Evaluasi Sistem Akuntansi Penjualan Kredit, Piutang dan Penerimaan Kas Pada PT. Insan Media Pratama“. ComTech: Computer, Mathematics and Engineering Applications 2, Nr. 1 (01.06.2011): 273. http://dx.doi.org/10.21512/comtech.v2i1.2753.
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Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used.
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Fajarsari, Hesti, Henry Anggoro Djohan, Andreas Setiawan und Martini Martini. „EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PENJUALAN KREDIT PT. XYZ (DEALER RESMI MITSUBISHI CABANG SEMARANG)“. Jurnal AkunStie (JAS) 6, Nr. 2 (16.12.2020): 111–24. http://dx.doi.org/10.32767/jas.v6i2.1144.
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This study to evaluate the application of accounting information system of credit sales in an effort to improve internal control that has been carried out by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is a company engaged in the trading business. The method used in this research is descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The results showed that the accounting information system of credit sales implemented by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) has presented the information needed by the company precisely and accurately although there are still weaknesses that need to be addressed, like the separation of cash receipts and recording functions, and the separation of sales admin and stock admin functions. But overall internal control at PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is adequate because it meets the elements of internal control.
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Gui, Anderes, Maryanie Maryanie, Melvin Octorian, Nurhadi Nurhadi und William William. „EVALUASI SISTEM INFORMASI PENJUALAN PADA PT ARORI JAYA“. CommIT (Communication and Information Technology) Journal 3, Nr. 2 (31.10.2009): 79. http://dx.doi.org/10.21512/commit.v3i2.519.
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The purpose of this study was to determine the level of internal control at PT Arori Jaya and provided recommendation to the weaknesses found. The method used is the method of interview, check list, observation, and documentation study. The results of the evaluation system sale information found weaknesses of each control, where there are weaknesses that allow the potential risks that may occur as well as the recommendations as necessary remedial action. The conclusion is based on the evaluation results have been obtained on credit sales information system controls at the company, still need improvement. With the internal control system of better information, it is expected the company to ensure protecting data and information from every threat that may arise.Keywords: evaluation, credit sales information system
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Safkaur, Otniel. „The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts“. Ilomata International Journal of Tax and Accounting 2, Nr. 1 (27.01.2021): 44–60. http://dx.doi.org/10.52728/ijtc.v2i1.199.
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The internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts.
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Idhofi, Vicky Roh, S. Sudarno und Agung Budi S. „Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi“. e-Journal Ekonomi Bisnis dan Akuntansi 5, Nr. 1 (24.05.2018): 76. http://dx.doi.org/10.19184/ejeba.v5i1.7741.
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Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation
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Hanson, Robert C., und Moon H. Song. „Corporate Governance and Asset Sales: The Effect of Internal and External Control Mechanisms“. Financial Review 41, Nr. 3 (August 2006): 361–86. http://dx.doi.org/10.1111/j.1540-6288.2006.00147.x.
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Manurung, Elizabeth Tiur, Paulina Permatasari, Arthur Purboyo und Levithia Rinas. „EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN“. Jurnal Riset Akuntansi Kontemporer 12, Nr. 2 (28.10.2020): 72–80. http://dx.doi.org/10.23969/jrak.v12i2.3289.
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Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.
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Ariadharma, Andhika. „PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG“. Jurnal Riset Akuntansi dan Keuangan 11, Nr. 1 (11.03.2017): 63. http://dx.doi.org/10.21460/jrak.2015.111.251.
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Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness
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Maria, Brigita, Grace B. Nangoi und Syermi S. E. Mintalangi. „ANALISIS PENGENDALIAN INTERN SIKLUS PENJUALAN PADA UD. SEHAT INDAH DI GORONTALO“. GOING CONCERN : JURNAL RISET AKUNTANSI 15, Nr. 3 (12.10.2020): 488. http://dx.doi.org/10.32400/gc.15.3.30384.2020.
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A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.
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Lambe, Maria Amaral. „STRATEGI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA KANTOR PUSAT KSP BALO’TA TANA TORAJA“. AJAR 3, Nr. 02 (13.08.2020): 133–44. http://dx.doi.org/10.35129/ajar.v3i02.130.
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Good accounts receivable control will affect the company's success in carrying out the sales policy on credit. Credit sales have a risk that is the existence of bad debts that can cause losses to the company. The object of research is KSP Balo’ta in Toraja. The purpose of this research is to optimize the management of accounts receivable and find new strategies in order to increase the level of effectiveness of the credit control system at Ksp Balo’ta in Toraja. The approach used in this research is qualitative approach and the method used is descriptive method. The results showed that the internal control system of receivables is still less effective it is seen in the increase in problem receivables from year to year. The conclusion of this research is that the receivables control system which is done with a family approach does indeed provide good results, but requires a long process in paying off bad debts. Therefore it is very important for companies to conduct evaluations in order to optimize their receivables management with a new receivables control strategy.
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Bronson, Scott N., Joseph V. Carcello und K. Raghunandan. „Firm Characteristics and Voluntary Management Reports on Internal Control“. AUDITING: A Journal of Practice & Theory 25, Nr. 2 (01.11.2006): 25–39. http://dx.doi.org/10.2308/aud.2006.25.2.25.
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This study provides evidence on the nature of voluntary management reports on internal control (MRIC), and on the characteristics of firms issuing such reports, before internal control reports were mandated under Section 404 of the Sarbanes-Oxley Act. We examine the association between firm characteristics and the voluntary inclusion of an MRIC in the firm's annual report. Our analysis of 397 midsized firms in 1998 indicates that a voluntary MRIC is more likely for firms that are larger, have an audit committee that meets more often, have a greater level of institutional ownership, and have more rapid income growth. We find that a voluntary MRIC is less likely for companies with more rapid sales growth. Slightly more than one-third of our sample issues an MRIC. None of the voluntary MRICs mention any material weaknesses; no reports include an auditor attestation; less than half (41 percent) of the reports include a statement that controls were effective; and only three of these reports include the criteria used to assess control effectiveness.
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Topolska, Katarzyna. „Model of a telematic system in the internal transport management of the enterprise“. AUTOBUSY – Technika, Eksploatacja, Systemy Transportowe 19, Nr. 6 (30.06.2018): 964–67. http://dx.doi.org/10.24136/atest.2018.210.
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The purpose of the research is to provide telematics system architecture. The technologies used in computer science are one of the most important instruments also affecting transport management in an enterprise. They may assist the utility of the system, its accessibility, the level of integration and substantially influence the performance of a company. The use of telematics tools will make it possible to optimize the supply chain within the company. This optimization applies to sales forecasting, which affects the material demand, production, etc. A mathematical model has been developed, which is based on the fusion of fuzzy classifiers with the theory of probability and the theory of mathematical evidence. The data affecting sales are, amongst other: delivery lead time, sales records, customer satisfaction, delivery compliance rate, delivery speed ratio, supply excellence ratio, lead times between order taking and delivery, etc. The study has proven that soft calculation methods based on fuzzy sets and artificial neural networks are appropriate for the tasks of the logistics chain control, and the support of telematics tools will improve the management of an enterprise.
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Abdusalomova, Nodira B. „Methodological Aspects of the Internal Control Organization at the Enterprise and Financial Stability Analysis“. Revista Gestão Inovação e Tecnologias 11, Nr. 2 (05.06.2021): 1795–813. http://dx.doi.org/10.47059/revistageintec.v11i2.1799.
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The author analyzes the internal control organization in the management accounting system in this scientific article. In addition, the article is devoted to the definition of internal control and determination of the role of internal control in the financial and economic activities of the enterprise. As a result of the research, the author has developed proposals to analyze the key indicators, financial condition and profitability indicators reflected in the financial statements of the enterprise and to implement the process of planning internal control on the basis of improved stages. Moreover, the theoretical and methodological bases of the internal control system have been identified, ways to improve its reliability have been determined, and the method of organizing internal control in reliance upon the information system to raise production and sales, as well as to reduce costs has been proposed.
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Comer, James M. „Machiavellianism and Inner vs Outer Directedness: A Study of Sales Managers“. Psychological Reports 56, Nr. 1 (Februar 1985): 81–82. http://dx.doi.org/10.2466/pr0.1985.56.1.81.
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The relation of Machiavellianism to the internal-external control personality was examined. Previous research was based on student samples with the instruments administered in a controlled environment. In this study Rotter's I-E and Mach IV scales were administered via mail survey to 71 sales managers employed by three companies. Despite differences in test administration and samples, results reaffirm previous research that high external locus of control is associated with high Machiavellianism scores.
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Wali, Sonda, und Sana Mardessi Masmoudi. „Internal control and real earnings management in the French context“. Journal of Financial Reporting and Accounting 18, Nr. 2 (20.05.2020): 363–87. http://dx.doi.org/10.1108/jfra-09-2019-0117.
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Purpose This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses reduction and sales manipulation. Design/methodology/approach The research uses a multiple regression analysis to examine the association between internal control and REM. The years 2010-2015 are used as analysis period by focusing on the French context. Three panel data are applied to the companies belonging to the Cotation Assistée en Continu (CAC) 40 index for the entire study period. Findings The results show that high internal control index has a negative impact on the REM and that better internal control indeed makes financial reporting more credible to investors. Further, the results demonstrate that control environment, risk assessment, control activities and monitor are the components that mainly affect REM. Originality/value The results contribute to the literature dealing with the relationship between internal control quality and REM by shedding light on the importance of internal control quality in improving information quality in the French context. Moreover, this study is using a quantitative measure of the internal control quality while much of the prior literature uses material weaknesses to estimate the effectiveness of internal control system.
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., Muanas, und Fitri Sufriyanti. „Peranan Sistem Aplikasi FASt Terhadap Efektivitas Pengendalian Intern Piutang Dagang (Studi Kasus pada PT KEA Panelindo)“. Jurnal Ilmiah Akuntansi Kesatuan 6, Nr. 1 (26.07.2018): 053–62. http://dx.doi.org/10.37641/jiakes.v6i1.63.
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The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effectiveness of internal control accounts receivable at PT. Kea Panelindo proved that the system is sufficient. It can be seen from the components of accounts receivable and the procedures carried out by the company have been in accordance with standard operational procedures adopted by the company. Control of the company's accounts receivable can be monitored through documents of credit sale agreement, the addition of accounts receivable, collection of accounts receivable, cash receipts from the repayment of accounts receivable, the elements of internal control in companies such as the control environment, risk assessment, control activities, information and communication, and monitoring.
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Chen, Hong Ming, und Ya Nan Shi. „The Empirical Study on Factors Influencing the Disclosure of Internal Control Information of Listed Companies“. Advanced Materials Research 159 (Dezember 2010): 162–67. http://dx.doi.org/10.4028/www.scientific.net/amr.159.162.
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The internal control is an important means to realize the purpose of organizations, however, the effectiveness of internal control depends on not only the design, more important, but its rationality, completion and effectiveness of operation. The disclosure of internal control information is usually a way of examining the effectiveness of internal control’s operation for management and evaluating the company’s operational condition and forecasting its development foreground for external stakeholders. Due to the lack of unified standards for disclosure of internal control information, the obscurity of responsibility, centralization of ownership and some others, the disclosure of internal control did not implement effectively. Based on the data of the 19 listed companies of real estate companies during 2007-2009, the article analyzes the influence of equity structure, sales growth, financial leverage, net assets yield, and audit opinion on financial report, enterprise scale, total asset turnover and current ratio to the disclosure of internal control information. It applies the principal component analysis (PCA) and multivariate linear regression
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Yulandha, Nadia, Janu Ilham Saputro und Nadia Khaerun Nissa. „Design Information System Accounting Sales Website-Based (Case Study: PT Arbunco Wira Pandega)“. Aptisi Transactions on Management (ATM) 4, Nr. 2 (07.07.2020): 158–68. http://dx.doi.org/10.33050/atm.v4i2.1263.
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Abstract
PT. Arbunco Wira Pandega does not have a system that covers all activities, one of which is in the sales department and the financial section in making sales reports and financial reports are still manually using Microsoft. Excel so that the media used are still very likely to cause human error so a sales accounting system is needed so that it can produce sales reports and financial reports that are more effective and efficient in the process of making sales reports and financial reports. This research uses the SWOT analysis method, PIECES, system requirements elicitation, and system modeling using UML (Unified Modeling Language) to visualize, which is then implemented with the Hypertext Preprocessor (PHP) programming language with the MySQL-Server database as the database used . With the sales accounting system, it can simplify the sales department and the finance department to produce accurate sales and financial reports in a fast time, so as to create effective and efficient performance, and can support evaluation in internal control for the leadership of the report.
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Trivena, Shinta Maharani, Rena Feri Wijayanti und Tri Yulistyawati Evelina. „ANALISIS PROSEDUR ADMINISTRASI PENJUALAN TUNAI DAN KREDIT PADA PT SUN STAR MOTOR MALANG GUNA MENINGKATKAN PENGENDALIAN INTERN“. Adbis: Jurnal Administrasi dan Bisnis 13, Nr. 2 (15.07.2020): 184. http://dx.doi.org/10.33795/j-adbis.v13i2.77.
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The purpose of this study was to determine the application of cash and credit sales administration at PT Sun Star Motor Malang in accordance with the existing Standard Operating Procedures.
This type of research used in this study is a descriptive study with a qualitative approach. Data analysis techniques by finding and finding data, eliminating or reducing data, processing data, analyzing data, making conclusions and suggestions.
The result is that the application of cash sales administration procedures at PT Sun Star Motor Malang is sometimes not in accordance with existing procedures. This is due to the accumulation of tasks performed by sales because of the quite important role of sales for consumers. If it is related to internal control, sales should not be able to accept cash because every sales transaction related to receiving cash is held by the cashier. Every receipt of money, both cash and non-cash from the buyer, will be made proof of receipt, for example receipts
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Feng, Mei, Chan Li, Sarah E. McVay und Hollis Skaife. „Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management“. Accounting Review 90, Nr. 2 (01.09.2014): 529–57. http://dx.doi.org/10.2308/accr-50909.
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ABSTRACT We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventory-related material weaknesses in internal control over financial reporting and firms' inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more likely to report inventory impairments relative to firms with effective internal control over financial reporting. We also find that inventory turnover rates increase for firms that remediate material weaknesses related to inventory tracking. Remediating firms also experience increases in sales, gross profit, and operating cash flows. Finally, we assess the generalizability of our findings by examining all material weaknesses in internal control over financial reporting, regardless of type, and provide evidence that firms' returns on assets are associated with both their existence and remediation. Collectively, our findings support the general hypothesis that internal control over financial reporting has an economically significant effect on firm operations.
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Regawa, Joey Giovanni. „Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan“. Jurnal Akuntansi Maranatha 11, Nr. 2 (22.10.2019): 332–57. http://dx.doi.org/10.28932/jam.v11i2.1926.
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Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost.
Keywords: Operational Review, Sales Activity, Effectivity on Sales
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Sriwidadi, Teguh. „INTEGRASI METODE BALANCED SCORECARD DAN SISTEM MANAJEMEN PENGENDALIAN“. Binus Business Review 3, Nr. 2 (30.11.2012): 862. http://dx.doi.org/10.21512/bbr.v3i2.1269.
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This article discusses sales force performance measurement at PT Merapi Utama Pharma and integrates performance measurement and management control system. The balanced scorecard (BSC) is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. The balanced scorecard suggests that we view the organization from four perspectives : the learning and growth perspective, the internal business processes perspective, the customer perspective, and the financial perspective.The management control system used is levers of control framework, included beliefs control system, boundary control system, diagnostic control system, and interactive control systems.
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Li, Liang, und Ji-Ye Mao. „The effect of CRM use on internal sales management control: An alternative mechanism to realize CRM benefits“. Information & Management 49, Nr. 6 (Oktober 2012): 269–77. http://dx.doi.org/10.1016/j.im.2012.09.005.
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Firdarini, Khoirunnisa Cahya. „ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL“. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 8, Nr. 2 (22.07.2021): 9–24. http://dx.doi.org/10.32477/jrm.v8i2.266.
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This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.
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Mauliah, Khairunnas, Arifuddin Sahidu und Eka Putri Paramitha. „Crisis Management of Transmart Mataram Public Relation in Increasing the Sale Target After Lombok Earthquake Disaster“. JCommsci - Journal of Media and Communication Science 1, Nr. 3 (07.08.2019): 146. http://dx.doi.org/10.29303/jcommsci.v1i3.38.
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Earthquake is one of the factors that can cause a crisis for a company. One of the companies that experienced a crisis due to the earthquake in Lombok was Mataram Transmart. Lombok earthquake decreased the sales and customer debts. The purpose of this study was to determine crisis management carried out by the Public Relations Transmart Mataram in increasing sales after the earthquake in Lombok, with a research method that is descriptive. The results showed that from some of the activities carried out by the Public Relations and Transmart Mataram management team starting from planning, investigating (fact finding), identifying the symptoms of crisis emergence, coordinating crisis control, and maintaining good relations with internal and external public companies . After doing all aspects of the crisis management it was seen that there was an increase in sales after the earthquake. Previously during the crisis, the company experienced a decrease in sales turnover, after the earthquake sales turnover began to increase to approximately 15%. However, this increase has not been said to be fully increased because it has not reached the sales target as before the crisis in the company. Keywords: crisis management; public relations, Transmart Mataram, natural disaster
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Caricote, Gabriela, und Karla Sánchez. „Herramienta de autoevaluación del proceso de ventas y cobranza para mejoras internas de las empresas“. Maya - Revista de Administración y Turismo 2, Nr. 2 (24.04.2021): 12–21. http://dx.doi.org/10.33996/mayav2i2.2.
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El presente artículo tiene como objetivo proponer una Herramienta de Autoevaluación de los procesos de Ventas, Cuentas por Cobrar y Cobros para la mejora del Control Interno de las empresas. Metodológicamente se caracterizó en proyecto factible, diseño descriptivo y explicativo. Para la recolección de datos se aplicó una encuesta y como instrumento un cuestionario. Una población conformada por el personal de Administración y Ventas de la empresa, una muestra de (8) personas. Concluyendo que existen debilidades, por esta razón, se recomiendan proponer una herramienta de control interno que permitan lograr una mayor efectividad en los procesos, mejoras del control de gestión de la organización, así como planes estratégicos que conlleven un alto nivel de competencia en el mercado. ABSTRACT His article aims to propose a Self-Assessment Tool for the Sales, Accounts Receivable and Collections processes for the improvement of Internal Control in Companys. Methodologically it was characterized in feasible project, descriptive and explanatory design. For the data collection, a survey was applied and as a questionnaire instrument. A population made up of the company's Administration and Sales staff, a sample of (8) people. Concluding that there are weaknesses, for this reason, it is recommended to propose an internal control tool that allows to achieve greater effectiveness in the processes, improvements in the management control of the organization, as well as strategic plans that lead to a high level of competition in the market.
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Popp, Nels, Jonathan A. Jensen, Chad D. McEvoy und James F. Weiner. „An examination of the effects of outsourcing ticket sales force management“. International Journal of Sports Marketing and Sponsorship 21, Nr. 2 (13.04.2020): 205–23. http://dx.doi.org/10.1108/ijsms-04-2019-0046.
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PurposeThe purpose of the study is to ascertain whether sport organizations which outsource ticket sales force management outperform sports organizations which manage their ticket sales force internally, relative to ticket revenue and attendance.Design/methodology/approachThirteen years of ticket revenue and football attendance data were collected for National Collegiate Athletic Association (NCAA) Football bowl subdivision (FBS) Division I Athletics Departments (n = 126), as well as data on whether the organization employed an external (outsourced), internal or no ticket sales force. The number of salespeople employed was also captured. Within-subjects, fixed effects regression models, which included several control variables such as number of home contests, prior season attendance, team success and population, were run to assess the relationship between sales force type and both ticket revenue and attendance, for one year, two years and three years after sales force establishment.FindingsAll models were significant. While both internally managed ticket sales forces and those managed by outsourced firms saw significant increases in ticket revenue (compared to not employing a sales force), internally managed departments outperformed third parties. In addition, departments utilizing outsourcing companies reported lower attendance for the first two years after outsourcing, but attendance differences were negligible by the third year of outsourcing.Practical implicationsThe results of the study provide data to help sport managers determine whether outsourcing sales functions within an organization will lead to greater ticket revenue and/or attendance.Originality/valueWhile several sport management studies have examined the decision-making process of outsourcing organizational functions, no prior studies have examined the financial implications of doing so.
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Rachman, Rachmawaty. „Analisa Pengendalian Piutang Terhadap Resiko Piutang Tak tertagih Pada PT. Enseval Putera Megatrading Tbk Cabang Bogor“. Jurnal Ilmiah Akuntansi Kesatuan 7, Nr. 3 (18.12.2019): 343–50. http://dx.doi.org/10.37641/jiakes.v7i3.277.
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Credit policies can have a significant effect on sales. Credit is one of the factors that influence the demand for the company's products. The level of credit that can drive demand depends on various other factors that are applied. The company determines billing policies by combining various billing elements that are applied. To maximize the increased profits resulting from credit and billing policies, companies have to use these policies alternately to achieve maximum solutions. The solution will determine the best combination from credit standards, cash discount policies, special requirements, and the level of expenditure for billing. When there is no credit standard, the sales can be maximal but are covered with large losses due to long average billing periods. When the credit standard is applied and the applicant starts to be rejected, the profit from the sale will go down but the average billing period and the loss due to uncollectible accounts will go down.
To overcome this we need a good system that is needed by the company in carrying out business activities and can provide information to outside parties and within the company. The system consists of policies and procedures designed to give management adequate confidence that the goals and objectives that are important to the business unit can be achieved. This procedure can be in the form of sales procedures, shipping procedures, receivables recording procedures. These policies and procedures are called internal control of a business unit.
Keywords: Terms of granting credit and internal control over receivables.
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So, Willy Adryan. „EVALUASI INTERNAL CONTROL UNTUK MEMINIMALKAN POTENSI FRAUD DAN ERROR PADA TOKO MALINO INDAH DI MAUMERE“. CALYPTRA 5, Nr. 2 (01.09.2017): 133. http://dx.doi.org/10.24123/jimus.v5i2.3081.
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Abstrak -Penelitian ini bertujuan untuk meminimalisasi potensi terjadinya fraud dan error pada badan usaha berupa toko. Penggunaan internal control telah banyak dilakukan oleh badan usaha baik dari yang berskala kecil hingga besar, hal ini dikarenakan badan usaha menyadari pentingnya internal control untuk memastikan kegiatan operasional yang efektif dan efisien. Penelitian ini menggunakan pendekatan kualitatif. Objek dalam penelitian ini adalah Toko Malino Indah di Maumere. Analisis internal control didasarkan pada teori COSO framework karena COSO framework memberikan panduan umum internal control yang dikembangkan dan digunakan secara internasional sehingga diharapkan dapat memberikan analisis internal control terkait dengan fraud dan error yang memadai. Penelitian ini menemukan bahwa internal control yang diterapkan oleh Toko Malino Indah masih sangat lemah. Hal ini menimbulkan berbagai potensi fraud dan error yang dapat terjadi seperti pencurian kas dan inventory serta kesalahan dalam penjualan. Penyebab utamanya adalah pemilik tidak memiliki pengetahuan mengenai internal control yang baik dan benar. Penulis memberikan rekomendasi internal control secara umum untuk adanya aturan yang jelas dalam toko, pengawasan yang lebih ketat, menilai ulang risiko fraud dan error, perekrutan karyawan yang berkompeten, dan pencatatan yang dilakukan dengan benar.
Kata kunci: Internal control, COSO framework, toko, fraud, error
Abstract –This research aims to help the object to minimizing potential fraud and error. Internal Control has been used by business entity because they realize internal control can help to assure about the effectiveness and efficiency of their operations. The writer use Malino Indah Store as the object. This research use qualitative approach. This internal control analysis use COSO framework because its give general guidance about internal control and its been used by international world, so its expected to could give adequate analysis. This research find that internal control in Malino Indah Store was too weak. This cause various of fraud and error potential like theft of cash and inventory as well as sales mistakes. The main cause of this weak internal control is the owner does not has the knowledge about the right internal control. Writer recommend internal control for the object to has written regulatory, thighter monitoring, reassessment of fraud and error potential, recruit competent employee, and do the entry correctly.
Keywords: Internal control, COSO framework, store, fraud, error
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Anzola Rojas, Sérvulo. „Mextex S.A. Estrategias administrativas: pequeñas empresas“. Cuadernos de difusión, Nr. 4 (30.12.1993): 123–46. http://dx.doi.org/10.46631/jefas.1993.n4.06.
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It presents the case of a small business that faces a diverse problem at the internal and external levels, for which the manager requests the opinion of experts. It is provided information about production, finances, market, marketing strategies, distribution and sales; in addition to data related to personnel control and public relations. Among the causes of the company's difficulties seem to be the inadequate sales system, the dependence on a single customer, the poor organization of production and the little automated control system. It offers the student the opportunity to apply tools and techniques of a strategic nature, with an emphasis on planning and controlling, in a small or medium-sized company that lacks coordination and integration within each area and the company as a whole. To facilitate the analysis, a scheme is included for the formulation, identification and definition of a business strategy.
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Bagranoff, Nancy A., und James Cashell. „A Sales Processing Simulation Exercise And Database For The Accounting Information Systems Course“. Review of Business Information Systems (RBIS) 4, Nr. 4 (01.10.2000): 35–46. http://dx.doi.org/10.19030/rbis.v4i4.5411.
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This paper presents a classroom simulation of a sales processing system, with an inter-active database, that was designed to enhance the learning of several important con-cepts in the introductory accounting information systems course. The experience of actually participating in the business process and interacting with the database can help students achieve a better understanding of business processes, internal control concepts, data modeling, and database software. Educational research suggests that simulations are an active teaching strategy that can be effective in teaching factual course material, and that they help stimulate students interest in the classroom expe-rience. As designed, the exercise illustrates selected system and control weaknesses that should foster critical thinking and discussion. Additionally, the database is built on the REAL model and provides students with a working example as they later learn to design and develop databases themselves.
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Clayton, Penny R., und Larry D. Ellison. „A Case of Declining Gross Margins“. Issues in Accounting Education 26, Nr. 1 (01.02.2011): 133–43. http://dx.doi.org/10.2308/iace.2011.26.1.133.
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ABSTRACT: Based on the facts of an actual fraud investigation and utilizing dialog to creatively present materials that will hold the student’s interest, this case introduces students to financial statement fraud and highlights the internal controls of inventory and sales for a private business. It provides students the opportunity to complete financial statement analysis relating to gross margins, and students are asked to identify weaknesses in the company’s internal control system. Students are also asked to make recommendations for improvement in the form of a written memo. The case is simple but can be used to introduce the concept of fraud investigation and can stimulate lively classroom discussion concerning student perceptions of whether fraud is, in fact, taking place. It can be used with either introductory-level financial accounting classes or more highly developed accounting courses such as auditing or fraud examination.
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Putri, Aulia Kania, und Farida Titik Kristanti. „FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS MENGGUNAKAN SURVIVAL ANALYSIS“. JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 6, Nr. 1 (17.06.2020): 31–42. http://dx.doi.org/10.34203/jimfe.v6i1.2031.
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The aim of this research is to find that liquidity ratio, sales growth, audit committee, institutional ownership, managerial owership, firm size, board of director and independent commissioner can predict the possibility of financial distress. The object of the research conducted on the mining sector and basic industry and chemicals sectors listed in Indonesian Stock Exchange (IDX) 2009-2018 with a total 70 samples. This study uses survival analysis as a method with cox proportion hazard model. This result of this research that liquidity ratio and audit committee have a negative impact on financial dsitress. Meanwhile, sales growth, firm size, institutional ownership, independent commissioner, board of director and managerial ownership does not have impact on financial distress. The implication of this study is that the company is expected to be able to maintain liquidity at a safe level and increase the internal control.
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Putritamara, Jaisy Aghniarahim, Zaenal Fanani, Umi Wisaptiningsih und N. Febrianto. „Pengaruh Audit Operasional Fungsi Pemasaran dan Pengendalian Internal terhadap Efektivitas Pelayanan Konsumen PT. Kembang Joyo Sriwijaya“. Jurnal Ilmu dan Teknologi Peternakan Tropis 6, Nr. 3 (25.09.2019): 313. http://dx.doi.org/10.33772/jitro.v6i3.7224.
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ABSTRAK Tujuan penelitian menganalisis model struktural dari pengaruh audit operasional fungsi pemasaran dan pengendalian internal terhadap efektivitas pelayanan konsumen. Responden dalam penelitian ini adalah Manajer pemasaran dan staff di wilayah Malang serta Palembang sebanyak 30 responden dan divisi administrasi dalam recording serta auditor dan auditee (yang tidak termasuk kategori responden 30 orang) sebanyak 20 orang sehingga total responden sebanyak 50 orang. Analisis data dengan Structural Equation Modelling (SEM) warpPLS. Audit operasional fungsi pemasaran dan pengendalian internal memiliki pengaruh terhadap efektivitas pelayanan sebesar 87%. Hasil audit operasional memiliki hasil temuan di dalam audit operasional fungsi pemasaran yang dinyatakan closed oleh auditor kepada auditee yang artinya temuan tersebut telah memiliki solusi yang dapat meningkatkan kualitas pemasaran produk dan telah memiliki umpan balik positif dimana hasil tersebut berdampak positif pada efektivitas pelayanan konsumen. Bentuk pengendalian internal melalui aktivitas pengendalian dan pengawasan pada fungsi pemasaran yang telah diterapkan oleh pimpinan perusahaan meliputi pengendalian efektifitas program pemasaran melalui aktivitas dan pengawasan pemasaran, pengendalian strategi pemasaran yang dilakukan secara online dan offline, pegendalian keuntungan dan rentabilitas dalam kegiatan pemasaran dan pengendalian efisiensi pemasaran melalui personal selling yang dilakukan oleh sales di setiap outlet sehingga manajer pemasaran melakukan pengenalan pada setiap sumber pemasaran dalam meningkatkan prestasi marketing.Kata Kunci: audit, efektivitas, madu, pelayanan, pemasaran, pengendalianABSTRACTThe purpose of this study was to analyze the structural model of the effect of the operational audit of marketing and internal control functions on the effectiveness of customer service. Respondents in this study were marketing managers and staff in Malang and Palembang as many as 30 respondents and the administrative division in recording and auditors and auditees (which do not belong to the category of respondents 30 people) as many as 20 people so that the total respondents were 50 people. Data analysis using Structural Equation Modeling (SEM) warpPLS. The operational audit of marketing and internal control functions has an effect on service effectiveness by 87%. The results of operational audits have findings in operational audits of the marketing function that are declared closed by the auditor to the auditee, which means that the findings already have solutions that can improve the quality of product marketing and have positive feedback where the results have a positive impact on the effectiveness of customer service. Forms of internal control through control and supervision activities on the marketing functions that have been implemented by company leaders include controlling the effectiveness of marketing programs through marketing activities and supervision, marketing strategy control that was carried out online and offline, profit and profitability control in marketing activities and controlling marketing efficiency through personal selling conducted by sales at each outlet so that marketing managers make an introduction to each marketing source in improving marketing achievements.Keywords: audit, control, effectiveness, honey, marketing, service
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J.K, Andryan Elfani, Yayuk Nurjanah und Aang Munawar. „Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama)“. Jurnal Ilmiah Manajemen Kesatuan 7, Nr. 1 (16.05.2019): 192–72. http://dx.doi.org/10.37641/jimkes.v7i1.209.
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Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor.
The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.
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Mann, Leon, Danny Samson und Douglas Dow. „A Field Experiment on the Effects of Benchmarking and Goal Setting on Company Sales Performance“. Journal of Management 24, Nr. 1 (Februar 1998): 73–96. http://dx.doi.org/10.1177/014920639802400106.
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The effectiveness of internal benchmarking and goal-setting is examined in a field experiment carried out in an electrical products distribution company. The experiment involves a pre-post experimental design in which 138 branches of the company are assigned randomly to one of four conditions: (a) benchmarking; (b) “small-wins” goal-setting; (c) “big-bang” goal-setting; and (d) control group. The dependent variable is percentage increase in sales performance over a four month period. The findings point to the effectiveness of benchmarking for achieving improved performance and suggest that comparison against partners and knowledge about “best practice” contributes, together with goal-setting and goal-evaluation, to the efficacy of benchmarking.
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Saverina, Rufina, und Yayuk Nurjanah. „Analisis Sistem Informasi Akuntansi Penjualan terhadap Proses Penagihan Piutang“. Jurnal Ilmiah Akuntansi Kesatuan 5, Nr. 1 (16.07.2018): 66–73. http://dx.doi.org/10.37641/jiakes.v5i1.19.
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The development of knowledge and the technology is rapidly changing causing tight competition in the business. To survive this competition and maintain sustainability, companies conduct various kinds of ways, one of which is by way of monitoring the system that existed in the corporate setting. One of the systems must be considered is a system of corporate sales and also the process of billing receivable. This is because sales are the activities that will produce revenues or profits for the company to maintain sustainability of its business. In this receivable billing activities, one must also considere whether or not the profit or assets owned by the company will give returns. The purpose of this research is to find out accounting information system sales, to know the process of billing receivable, and to know accounting system information of sales on the process billing receivable. The research was conducted in PT. Semut Merah Tangguh – branch Ciawi, Bogor. PT. Semut Merah Tangguh is the distributor company of consumer goods from PT.Unilever. The main activities of PT. Semut Merah Tangguh is placing order for a product from its principal company, namely PT .Unilever. Once the products have arrived, PT. Semut Merah Tangguh will offer promotional bids, sales, and billing to customers. The research results show that PT Semut Merah Tangguh has been running a proper process of debt of receivable, and adequately run its internal control fairly well. Nevertheless, there are still shortcomings in the company activities, such as the existence of doubled function in the sales department, the function of authorizing credit, and function of billing. It is recommended that PT. Semut Merah Tangguh - branch ciawi, Bogor must made immediate changes in several matters, such as the lack of serial number in the printed documents. The company already perform billing customers under average collections period become cash.