ANALISIS EFEKTIVITAS PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PEMBELIAN (Studi Kasus PT. Taruna Sinar Laut)

SARI, ANTIKA (2020) ANALISIS EFEKTIVITAS PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PEMBELIAN (Studi Kasus PT. Taruna Sinar Laut). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effectiveness of internal controls that support the purchasing cycle at PT. Taruna Sinar Laut. Internal control can be considered effective if it includes the five components of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The research method used is descriptive qualitative. The technique of data collection is done by way of literature, interviews, and questionnaires by choosing one of the most suitable answers. The variables used are internal control with dimensions and indicators consisting of the five components of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The results of this study indicate that the buying cycle at PT. Sinar Laut Laut has gone quite well. Internal Control supports the buying cycle at PT. Marine Midshipmen as a whole are considered to have been quite effective at 58.48%, which is in the range 0.51 - 0.75 or 51% - 75% = This shows a moderate high association (moderately strong association) or the implementation of internal control is considered quite effective in supporting the purchase cycle at PT. Taruna Sinar Laut. Keywords: Internal control purchasing cycle, control environment, risk assessment, control activities, information and communication, supervision. Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal yag menunjuang siklus pembelian di PT. Taruna Sinar Laut. Pengendalian internal dapat dinilai efektif jika mencakup kelima komponen pengendalian internal, yaitu lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan (monitoring). Metode penelitian yang digunakan adalah deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan cara, studi pustaka, wawancara, dan kuisioner dengan memilih salah satu jawaban yang paling sesuai. Variabel yang digunakan yaitu pengendalian internal dengan dimensi dan indikator yang terdiri dari kelima komponen pengendalian internal yaitu lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan (monitoring). Hasil penelitian ini menunjukkan bahwa siklus pembelian pada PT.Taruna Sinar Laut sudah berjalan cukup baik. Pengendalian Internal menunjang siklus pembelian di PT. Taruna Sinar Laut secara keseluruhan dinilai sudah cukup efektif sebesar 58,48% yaitu berada pada rentang 0,51 - 0,75 atau 51% - 75% = Hal ini menunjukan moderately high association (moderately strong association) atau Penerapan pengendalian internal dinilai cukup efektif dalam menunjang siklus pembelian pada PT. Taruna Sinar Laut. Kata kunci : Siklus pembelian pengendalian Internal, lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, pengawasan

Item Type: Thesis (S1)
Call Number: SE/32/19/413
NIM: 43215110335
Uncontrolled Keywords: Siklus pembelian pengendalian Internal, lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, pengawasan
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.431 Buy Sell/Jual Beli
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
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 > 657.42 Cost Accounting/Akuntansi Biaya
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Jan 2020 02:34
Last Modified: 22 Jan 2020 02:34
URI: http://repository.mercubuana.ac.id/id/eprint/53739

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