The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan

Dalimunthe, Hasbiana; Pane, Aditya Amanda

doi:10.33258/birci.v4i1.1698

Cited by 3 publications

(2 citation statements)

References 5 publications

(5 reference statements)

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“…Another research conducted by Sitepu, Nasution, and Dani (2021) demonstrates that the quality of the financial statement plays a critical role in the investors' interpretation that ultimately has significant effects on the existing financial status of an organization. According to Dalimunthe and Pane (2021), innovative management is one of the key factors of any organization that helps to have a sustainable business by enabling the organization to look ahead into the future and arise with creative and effective ideas.…”

Section: Discussionmentioning

confidence: 99%

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Rojanapanich

Sooksomchitra

Wimonchailerk

et al. 2022

ijhs

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Most of the Small Medium Enterprises in Thailand don’t have sufficient accounting performance. Several elements have a significant effect on the accounting performance of small-medium enterprises. However, according to this study account management, innovative management and audit quality play a key role in the accounting performance of SMEs. There is a direct relationship between account management, innovative management, audit quality, quality of financial statement, and accounting performance. 340 account managers were surveyed aiming to collect primary data for this study. These 340 account managers were working with various SMEs in Thailand which was the respondents of this study. Primary data received from the respondents were analyzed by using Partial Least Square which is a statistical software. Hence, PLS helped to obtain the final results of this study. It was concluded that by increasing the value of account management, innovative management, and audit quality, the value of accounting performance also increases. Practically this study help account manager especially those working in SMEs of Thailand to enhance their accounting performance.

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Section: Discussionmentioning

confidence: 99%

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Rojanapanich

Sooksomchitra

Wimonchailerk

et al. 2022

ijhs

View full text Add to dashboard Cite

show abstract

“…Pengendalian internal yang memadai dapat memberikan keandalan atas laporan keuangan (Ginting, T A, 2017). Penelitian lain dari Dalimunthe & Pane (2021) juga menegaskan bahwa penyajian laporan keuangan harus memerhatikan standar akuntansi yang berlaku. Sementara itu, Nguyen dan Bui (2018) mengemukakan bahwa pengendalian internal dapat tercapai dengan membangun budaya perusahaan, melakukan manajemen risiko dan pemantauan yang berkelanjutan.…”

Section: Pengendalian Internal Untuk Aset Tetapunclassified

Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN

Lestari,

Hermawan

2023

Owner

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This research aims to evaluate the implementation of the concept of internal control within the COSO framework for the procurement and management of fixed assets in an effort to increase the reliability of financial reports. PT WAN is a logistics service provider company by providing land transportation services. Dump trucks and heavy equipment are important components in business activities. Several incidents of errors in fixed assets such as discrepancies in recording and asset ownership status, also inadequate documentation. In addition, other fixed assets also have problems such as unrecorded and depreciated assets and ignorance of the acquisition value of assets. This made PT WAN have to initiate the right steps to suppress the problem. This study uses a case study method with a qualitative approach. The processed data is obtained from interviews, conducts observations, analysis internal documents and then evaluated based on COSO 2013 principles. The results showed that there are still deficiencies in internal control over the procurement and management of the company's fixed assets. These weaknesses are the unorganized flow of procurement, recording and sale of assets, not recording of all fixed assets, and lack of knowledge about the process of procuring and recording fixed assets. PT WAN must establish formal documents related to SOPs of fixed assets, labeling the company's equipment and tools, carrying out stock taking of fixed assets every month, re-managing data on all of the company's fixed assets, adding accounting personnel and providing training.

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Design and Realization of Financial Accounting Reporting System Based on Computer Software

Jin

2022

2022 International Conference on 3D Immersion, Interaction and Multi-Sensory Experiences (ICDIIME)

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The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan

Cited by 3 publications

References 5 publications

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN

Design and Realization of Financial Accounting Reporting System Based on Computer Software

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