Analisis Sistem Pengendalian Internal Atas Siklus Pembelian Bahan Baku (Studi Kasus Pada PT. Sepatu Bata Tbk)

Aisyah, Putri (2015) Analisis Sistem Pengendalian Internal Atas Siklus Pembelian Bahan Baku (Studi Kasus Pada PT. Sepatu Bata Tbk). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=24...

Abstract

The era of globalization creates competition intensifies, with the internal control system can provide precise and objective information to help management make decisions and reduce possible losses that will occur in the company. This research uses descriptive qulitative method. Elements in this study using the elements of internal control, the stucture of organization, authorization, and recording system, sound pratices and quality employees in accordance with its responsibilities. To determine wheter the information is effetive or not, is by using COSO (Committee of Sponsoring Organizatin of The Treadway Commissions). There are 5 components of COSO which is : control environment, risk assessment, information and communication, monitoring and control activities After analyzing PT. Sepatu Bata Tbk on that aspect, there is only one factor that is a weakness to the company, which absence of separation of function between the recording of inventory and control function (protecting) of the inventory.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 30 Jul 2020 05:21
Last Modified: 26 Aug 2020 04:21
URI: http://repository.ibs.ac.id/id/eprint/663

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