Pengaruh Sistem  Informasi Akuntansi Penjualan dan Penerimaan Kas terhadap Sistem Pengendalian Internal pada PT.Traktor Nusantara

Ekawati, Yesi; Harahap, Ardhansyah Putra

doi:10.54259/mudima.v1i1.101

Cited by 3 publications

(2 citation statements)

References 3 publications

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“…Untuk memastikan bahwa perusahaan mencapai tujuannya dengan kontrol keamanan yang tepat, sistem pengendalian internal terdiri dari aturan dan prosedur yang dikenal dengan istilah "kontrol" dan terbentuk secara kolektif sebagai pengendalian intern masyarakat (Sopian & Suwartika, 2019). Baik perusahaan yang mengolah data secara manual atau menggunakan mesin pembukuan maupun komputer dapat menggunakan definisi sistem pengendalian internal di atas karena fokusnya adalah pada tujuan yang ingin dicapai daripada komponen yang membentuk sistem (Ekawati & Harahap, 2021).…”

Section: Landasan Teoriunclassified

Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi

Aryadi

2024

jmh

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Implementation of activities in every company of course has a system that contains the procedures in its implementation. The purchase accounting system is an example of a system in a business used by the company to buy the necessary goods in this case the activities that the Honeymoon Services Corporation does to meet its supply of goods also by implementing the purchase system. The implementation of such a system of course requires a proper control system. The data used is data in the form of credit purchase information supplies and secondary data in supporting documents. In analyzing the data obtained using qualitative methods. The results of the writing of this scientific paper show that in the implementation of the system of purchase of supplies credit, the system applied by the Honey Gununung Cooperation has been sufficiently sound and efficient optimally with the presence of documents and systematic recording. Only in internal control still requires special attention especially the organizational aspects that have not focused on the key elements of internal control related to the separation of the main function where there is a part that captures the tasks performed by the receiving part that is captured as the storage of goods, which means.

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Section: Landasan Teoriunclassified

Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi

Aryadi

2024

jmh

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“…Agent of trust berarti dalam kegiatan usahanya bank mengandalkan kepercayaan (trust) masyarakat. Masyarakat uangnya tidak akan disalahgunakan oleh bank, akan dikelola dengan baik dan bank tidak akan bangkrut (Ekawati & Harahap, 2021). Melalui kelebihan dana tersebut bank dapat menyalurkan kepada pihak-pihak yang memerlukan dan menguntungkan bagi kedua belah pihak dalam bentuk kredit.…”

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Analisis Sistem Pengendalian Intern atas Penerimaan Kas pada PT Bank Sumut

Aritonang,

Samosir,

Hutapea

2024

jmh

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PT Bank Sumut is a BUMD company in Indonesia which operates in the business sector of banking services and financial services products. PT Bank Sumut functions as a driver of the pace of development in the region and acts as a regional cash holder by carrying out business activities as a commercial bank. Cash is an asset that is very easily transferable and ownership cannot be proven. Therefore, it is necessary to have a cash control system that aims to control all company activities. This research aims to analyze and find out whether the internal control elements for cash receipts that have been determined are in accordance with those carried out by PT Bank Sumut. The type of data used in this research is document data and the data source is primary data. The data collection techniques used are interview and documentation techniques. And the analysis technique used in this research is descriptive and comparative, namely an analysis method by first collecting, classifying and interpreting data so that it can provide a clear picture of the problem being studied, then comparing the results with their application.

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Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control

Rahariyanto

Rahayu²

2022

ijins

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This study aims to analyze the cash receipts accounting information system in improving internal control and assessing whether the activities implemented by PT. Karunia Land has synchronized using the theory of cash receipts accounting information systems and company internal control which can later be used as material for assessment, input, and as suggestions for the development of cash receipts accounting information systems. This study uses qualitative methods through interviews, documentation, and observation. The validity of the data was tested using the technical triangulation method. The analytical techniques used are data reduction, data presentation, and conclusion drawing or verification to analyze cash receipts accounting information system data and analyze internal control at PT. Gift of Land. The results of this study explain that, the application of the accounting information system of PT. Karunia Land does not yet have a flowchart and is effective in accordance with the Standard Operating Procedure (SOP) in terms of cash receipts processes and procedures. Improved internal control of cash receipts accounting information system by PT. Karunia Land as a whole still does not meet the internal control element in terms of organizational structure, there is still a gap between the admin function and the financial function.

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Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas terhadap Sistem Pengendalian Internal pada PT.Traktor Nusantara

Cited by 3 publications

References 3 publications

Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi

Sistem Informasi Pengendalian Internal Pembelian Kredit Persediaan Barang Dagang pada Koperasi

Analisis Sistem Pengendalian Intern atas Penerimaan Kas pada PT Bank Sumut

Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control

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