ANALISIS PERANAN AUDIT INTERNAL, KEBIJAKAN MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN INTERNAL PERSEDIAAN BARANG DI PERUSAHAAN DAGANG Studi kasus pada PT. RAJA FARATA INDONESIA

YEREMI, REINALDO (2019) ANALISIS PERANAN AUDIT INTERNAL, KEBIJAKAN MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN INTERNAL PERSEDIAAN BARANG DI PERUSAHAAN DAGANG Studi kasus pada PT. RAJA FARATA INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to analyze the level of effectiveness and efficiency of inventory control at PT. Raja Farata Indonesia which was assessed in terms of (a) Is a good internal audit procedure can support the effectiveness and efficiency of goods inventory (b) Does management policy have an important role in internal control of merchandise inventory to be more effective and efficient (c) What is the application of information systems accounting in the company can help in the internal control of merchandise inventory to be more effective and efficient, using the literature study method, interviews with interested parties, field observations and through questionnaires that have been shared with PT. Raja Farata Indonesia. The results of this study indicate that the level of effectiveness and efficiency of inventory control at PT. Raja Farata Indonesia is (a) inventory control accompanied by a clear organizational structure, the division of duties and obligations in accordance with the applicable standard operating procedures (SOP). (b) Management has been able to play an active role in analyzing the level of effectiveness and efficiency of inventory control and supporting the running process of standard operating procedures (SOP) (c) Use of accounting information systems at PT. Raja Farata Indonesia has been able to assist the process of recording inventory mutations and inventory reporting, but there are several reports whose contents have not been in accordance with the management's needs in analyzing so that the report was edited. Keywords: Internal audit, management policy, accounting, inventory, effectiveness, efficiency Penelitian ini untuk menganalisa tingkat efektivitas dan efisiensi pengendalian persediaan pada PT. Raja Farata Indonesia yang dinilai dari segi (a) Apakah prosedur audit internal yang baik dapat menunjang efektivitas dan efisiensi persediaan barang (b) Apakah kebijakan manajemen memiliki peranan penting dalam pengendalian internal persediaan barang dagang agar lebih efektif dan efisien (c) Apakah penerapan sistem informasi akuntansi pada perusahaan dapat membantu dalam pengendalian internal persediaan barang dagang agar lebih efektif dan efisien, dengan menggunakan metode studi pustaka, wawancara terhadap pihak-pihak yang berkepentingan, observasi lapangan serta melalui kuesioner yang telah di bagikan kepada PT. Raja Farata Indonesia. Hasil penelitian ini menunjukan bahwa tingkat efektivitas dan efisiensi pengendalian persediaan pada PT. Raja Farata Indonesia adalah (a) pengendalian persediaan disertai dengan adanya struktur organisasi yang jelas, adanya pembagian tugas dan kewajiban sesuai dengan standar operasional prosedur (SOP) yang berlaku. (b) Manajemen sudah dapat berperan aktif dalam melakukan analisa tingkat efektivitas dan efisiensi pengendalian persediaan dan mendukung proses berjalannya standar operasional prosedur (SOP) (c) Penggunaan sistem informasi akuntansi pada PT. Raja Farata Indonesia sudah dapat membantu proses pencatatan mutasi persediaan dan pelaporan persediaan, namun ada beberapa laporan yang isinya belum sesuai dengan kebutuhan manajemen dalam menganalisa sehingga dilakukan pengeditan atas laporan tersebut. Kata kunci: Audit internal, kebijakan manajemen, sistem informasi akuntansi, persediaan, efektivitas, efisiensi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 218
Call Number: SE/32/19/254
NIM: 43214120336
Uncontrolled Keywords: Audit internal, kebijakan manajemen, sistem informasi akuntansi, persediaan, efektivitas, efisiensi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Dec 2019 04:15
Last Modified: 07 Jan 2020 07:31
URI: http://repository.mercubuana.ac.id/id/eprint/52590

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