EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta
PT Madubaru is a manufacturing company in agribusiness. PT Madubaru has two division of effort, they are sugar factory dan rubbing alcohol factory. First of all, the reseacher evaluated an internal control in general of PT Madubaru. The observation early encountered findings as competency standard i...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797034027990908928 |
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| author | , JANUARI PRI HARSANTI , Suwardjono, Prof. Dr., Msc |
| author_facet | , JANUARI PRI HARSANTI , Suwardjono, Prof. Dr., Msc |
| author_sort | , JANUARI PRI HARSANTI |
| collection | UGM |
| description | PT Madubaru is a manufacturing company in agribusiness. PT Madubaru has two
division of effort, they are sugar factory dan rubbing alcohol factory. First of all, the reseacher
evaluated an internal control in general of PT Madubaru. The observation early encountered
findings as competency standard inadequate, no standards evaluation internal control, and no risk
management. Any duplication of tasks and functions of the head of accounting and finance
which includes many responsibilities.
Furthermore, researcher sees the internal control the less effective are on rubbing alcohol
factory. The head of production rubbing alcohol factory don�t have the authority to plan and
controlling the production. Everything governed by management and directions using the budget
activity of production and no system to change the budget. Consequently, if suffers declining
sales, causing the suplies so in a barn pilling up. Procedure calculation supplies only done once a
year. Company still use LOCOM methods to count Cost of Good Sold, the company should
adopt LCNRV methods. There are documents that are not relevant, namely document delivery
order. The document numbered queue but not printed, the risks are be manipulated, and system
verification head accounting and financial had recently done. A laboratory facility as the control
system quality supplies less qualified proposed clients. According to statue, warehouse got to
separate with a space of production but in PT Madubaru still into one between production
rubbing alcohol room and barn.
This thesis is research evaluation and consultation. Reseacher used evaluation standard of
COSO in evaluating internal control inventory rubbing alcohol factory. Engineering data by
interview, document inspection, observation and understanding documentation. Researcher
compare between practice happened to theory, then do the analysis and discussion descriptive.
The result of this research stated that supplies the internal control system rubbing alcohol less
effective |
| first_indexed | 2024-03-13T23:04:35Z |
| format | Thesis |
| id | oai:generic.eprints.org:123717 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:04:35Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1237172016-03-04T08:39:20Z https://repository.ugm.ac.id/123717/ EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta , JANUARI PRI HARSANTI , Suwardjono, Prof. Dr., Msc ETD PT Madubaru is a manufacturing company in agribusiness. PT Madubaru has two division of effort, they are sugar factory dan rubbing alcohol factory. First of all, the reseacher evaluated an internal control in general of PT Madubaru. The observation early encountered findings as competency standard inadequate, no standards evaluation internal control, and no risk management. Any duplication of tasks and functions of the head of accounting and finance which includes many responsibilities. Furthermore, researcher sees the internal control the less effective are on rubbing alcohol factory. The head of production rubbing alcohol factory don�t have the authority to plan and controlling the production. Everything governed by management and directions using the budget activity of production and no system to change the budget. Consequently, if suffers declining sales, causing the suplies so in a barn pilling up. Procedure calculation supplies only done once a year. Company still use LOCOM methods to count Cost of Good Sold, the company should adopt LCNRV methods. There are documents that are not relevant, namely document delivery order. The document numbered queue but not printed, the risks are be manipulated, and system verification head accounting and financial had recently done. A laboratory facility as the control system quality supplies less qualified proposed clients. According to statue, warehouse got to separate with a space of production but in PT Madubaru still into one between production rubbing alcohol room and barn. This thesis is research evaluation and consultation. Reseacher used evaluation standard of COSO in evaluating internal control inventory rubbing alcohol factory. Engineering data by interview, document inspection, observation and understanding documentation. Researcher compare between practice happened to theory, then do the analysis and discussion descriptive. The result of this research stated that supplies the internal control system rubbing alcohol less effective [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , JANUARI PRI HARSANTI and , Suwardjono, Prof. Dr., Msc (2013) EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63831 |
| spellingShingle | ETD , JANUARI PRI HARSANTI , Suwardjono, Prof. Dr., Msc EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title | EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS
Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title_full | EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS
Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title_fullStr | EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS
Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title_full_unstemmed | EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS
Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title_short | EVALUASI PENGENDALIAN INTERNAL SEDIAAN PABRIK SPRITUS
Riset Evaluasi dan Konsultasi pada PT Madubaru Yogyakarta |
| title_sort | evaluasi pengendalian internal sediaan pabrik spritus riset evaluasi dan konsultasi pada pt madubaru yogyakarta |
| topic | ETD |
| work_keys_str_mv | AT januaripriharsanti evaluasipengendalianinternalsediaanpabrikspritusrisetevaluasidankonsultasipadaptmadubaruyogyakarta AT suwardjonoprofdrmsc evaluasipengendalianinternalsediaanpabrikspritusrisetevaluasidankonsultasipadaptmadubaruyogyakarta |