ANALISIS SISTEM PENGENDALIAN INTERN PRODUKSI(Studi Kasus pada PT Krakatau Prima Dharma Sentana Cilegon Banten)

SISWANTI, PUTRI (2008) ANALISIS SISTEM PENGENDALIAN INTERN PRODUKSI(Studi Kasus pada PT Krakatau Prima Dharma Sentana Cilegon Banten). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represents report of the case study about execution of system internal control at PT Prima Krakatau of Dharma Sentana with title "Internal Control System (Case Study at PT Krakatau Prima Dharma Sentana Cilegon Banten)”. Target of this research is to know (1) internal control system for the record-keeping of production cost at PT Krakatau Prima Dharma Sentana Cilegon Banten, and (2) internal control system for the record-keeping of production cost at Prima PT Krakatau Dharma Sentana Cilegon Banten. Internal control system cover structure all co-ordinate rules and method which is embraced in company to protect properties system, checking correctness, and how far accountancy data can be trusted, improving efficiency of effort, and push adhering of policy of company which have been specified. System operation of satisfying inter have characteristic (a) organization chart dissociating functional responsibility precisely, (b) authority system and procedure of bookkeeping good, (c) healthy practice in each; every function of parts of organization, and (d) mount efficiency of officer as according to its responsibility. Result and analysis result of this research is (1) Organization chart at PT KPDS basically made as simple as possible to apply efficiency, but this efficiency in the reality oppose against the Breakdown of Position and specified Specification company. Many positions which are empty make the happening of geminating of position. Nevertheless in execution of duty all day long PT KPDS have (1) dissociating record-keeping of expense with production function, (2) dissociating function record-keeping of expense with part of budget, (3) dissociating warehouse function with production function, as well as (4) dissociating warehouse function with accountancy; (2) Authorization and Procedure Record-Keeping System at function produce PT KPDS separated from accounting function and record-keeping of expense. The weakness that found is inexistence record-keeping of conducive employees office hours better the happening of deviation. In stipulating of production budget also found weakness especially in planning budget required to produce outside order of PT KS; (3) healthy practice at operation of production cost and procedure PT KPDS have been put across. Its weakness is in the case of document legality written. Found many document signed without accompanied bold name and company brand or said the word by bold name and hand but without company brand; and (4) Efficiency of employees PT KPDS if relate criterion at Breakdown of Position and Specifcation Position in the reality a lot of inappropriate. Basing result of solution and research above, researcher raises some related/relevant suggestion of execution of internal control system at the following production cost and procedure. To increase company efficiency and effectively, and also so that PT KPDS earn remain to survive, can live on, and reach for maximal advantage will be more be good if organization chart of[is set in the Breakdown of Position and Specification Position coincided, noting employees in working accurately, require to be improved correctness in signature giving, bold name, position, and company brand.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 Jun 2012 04:10
Last Modified: 14 Jun 2012 04:10
URI: http://eprints.umm.ac.id/id/eprint/7787

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