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ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BAHAN BAKU DALAM MENUNJANG TERCAPAINYA EFEKTIVITAS OPERASIONAL PADA PT. ANEKA TUNA INDONESIA (ATI)

FAIZAH, NUR (2013) ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BAHAN BAKU DALAM MENUNJANG TERCAPAINYA EFEKTIVITAS OPERASIONAL PADA PT. ANEKA TUNA INDONESIA (ATI). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of the research is to figure out the advance of intern control system, especially in the raw material purchasing, in PT. Aneka Tuna Indonesia (ATI). The analysis instrument used in this study is company’s organizational structure analysis in applying the task and delegating the authority based on each job’s description to prevent any miss use or manipulation in the company, authorization system and record procedure analysis to recognize whether the company has constructed a specific system to control the task appointment of authorization in every transactions, healthy practice analysis of every organization units in delivering its tasks and functions, and employees analysis who have proper quality upon their duty. In this analysis research, the writer has collected adequate datas of the application of Intern Control System in the raw materials purchasing which will be analyzed and evaluated with related theory about Intern Control System. Subsequently, the writer will evaluate if the company has utilized correct and proper Intern Control System to achieve the operational effectiveness of in the company. The result of the analysis is that PT. Aneka Tuna Indonesia (ATI), in accordance with the Intern Control System of raw material supply, has fulfilled the standard and suitable with company’s requirements. In addition, the Intern Control System applied in the company has been adequate, that are : company’s organizational function that consist of productional, financial, administration, marketing, and logistic functions. Moreover, the task of each department is based on the main function of company’s operational. This fact shows that the company applies excellent function separation. The monitoring activities upon the intern control of the raw material supply and other processes are also carried out by independent auditor team in the form of surprised audit. That conditions encourage the employees to be always discipline in performing company’s policy based on their responsibility and obedience towards the company’s regulation. However, the writer also found some weaknesses as the company doesn’t have a specific structure of data processing. Up to now, data arrangement and processing functions mainly done by procurement department. When some intern control systems are applied upon the organizational structure, authority and responsibility system, audit team and the proper employee’s quality criterion toward their responsibility, it surely affects the operational effectiveness of the company as being planned based on the regulation. Eventhough there are weaknesses in some points, they are not assumed as crucial problems and will not affect the company’s effectiveness.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 07:19
Last Modified: 20 Jan 2015 07:19
URI : http://eprints.umm.ac.id/id/eprint/14941

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