Tinjauan Sistem Pengendalian Internal atas Siklus Pengeluaran PT. Adyawinsa Stamping Industries (ASI)

YUDHA, MARIO IKHSAN DAMARA (2022) Tinjauan Sistem Pengendalian Internal atas Siklus Pengeluaran PT. Adyawinsa Stamping Industries (ASI). KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (44kB)
	Text (Abstrak) 02. Abstrak_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (32kB)
	Text (Daftar Isi) 03. Daftar Isi_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (70kB)
	Text (Bab I) 05. Bab I_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (80kB)
	Text (Bab II) 06. Bab II_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (117kB)
	Text (Bab III) 07. Bab III_Mario Ikhsan Damara Yudha_1302190841.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (359kB)
	Text (Bab IV) 08. Bab IV_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Mario Ikhsan Damara Yudha_1302190841.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (29kB)

Abstract

Abstrak Sistem Informasi Akuntansi merupakan sistem yang mengumpulkan, mencatat, menyimpan, dan mengolah data untuk menghasilkan informasi bagi pengambil keputusan. Sistem ini diterapkan pada setiap perusahaan yang melakukan operasi bisnis. Tujuan penelitian ini yaitu untuk mengetahui bagaimana implementasi sistem pengendalian internal terkhususnya pada siklus pengeluaran PT. Adyawinsa Stamping Industries. PT. Adyawinsa Stamping Industries merupakan perusahaan yang bergerak di bidang manufaktur, dan memproduksi berbagai macam automobil. Ruang lingkup penelitian ini seputar penerapan prosedur pengendalian internal terkait siklus pengeluaran pada PT. Adyawinsa Stamping Industries (ASI). Penelitian ini menggunakan jenis metode kualitatif. Metode ini digunakan untuk memperoleh data dari PT. Adyawinsa Stamping Industries dengan melakukan wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa PT. Adyawinsa Stamping Industries telah menerapkan sistem pengendalian internal dengan cukup baik. Namun, ada beberapa catatan yang perlu diterapkan. perlu adanya perbaikan dalam pemesanan barang dimana barang yang diminta mendadak akan menimbulkan kualitas barang yang tidak maksimal. Dari hasil penelitian tersebut, diharapkan perusahaan mampu meningkatkan sistem pengendalian internal secara lebih efektif. Hal tersebut bertujuan mengurangi risiko terjadinya ancaman dan kecurangan yang dilakukan dan menjaga kualitas barang. / Accounting Information System is a system that collects, records, stores, and processes data to produce information for decision makers. This system is applied to every company that conducts business operations. The purpose of this study is to find out how the implementation of the internal control system, especially in the expenditure cycle of PT. Adyawinsa Stamping Industries. PT. Adyawinsa Stamping Industries is a company engaged in manufacturing and producing various kinds of automobiles. The scope of this research is about the implementation of internal control procedures related to the expenditure cycle at PT. Adyawinsa Stamping Industries (ASI). This study uses a type of qualitative method. This method is used to obtain data from PT. Adyawinsa Stamping Industries by conducting interviews and literature studies. The results showed that PT. Adyawinsa Stamping Industries has implemented a fairly good internal control system. However, there are some notes that need to be implemented. the need for improvement in ordering goods where the goods requested suddenly will cause the quality of the goods to be not optimal. From the results of this study, it is expected that the company will be able to improve its internal control system more effectively. It aims to reduce the risk of threats and fraud committed and to maintain the quality of goods.

Actions (login required)

View Item