Pengendalian Intern Terhadap Sistem Pengawasan Produksi Dan Sistem Biaya (Studi Kasus PT. XYZ)

Authors

  • Julisar Julisar Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v1i2.2347

Keywords:

internal control, production control system, cost system.

Abstract

Business use internal control to guide their operations, safeguard assets and prevent abuses their system. Management is responsible for designing and applying five elements of internal control. The results from the evaluation of Internal Control in Production Control System and Cost System are the company has a good enough internal control in both their systems, such as, implement the segregation of duties, effective and efficiency in their manual operation procedure, controlling their documents and assets. But one thing the company needs to be done is the using of pre-numbered form. Most of all their forms have not been a pre-numbered form.


Dimensions

Plum Analytics

References

Arens, A. A., & Loebbecke, J. K. (1988). Auditing: an Integrated Approach. New Jersey: Prentice Hall.

Mulyadi. (2001). Sistem Akuntansi (3rd ed.). Jakarta: Penerbit Salemba Empat.

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Published

2010-12-01

Issue

Section

Articles
Abstract 291  .
PDF downloaded 552  .