Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Penelitian ini bertujuan untuk melakukan analisis terhadap pengendalian internal Perusahaan X khususnya pada Lingkungan Pengendalian dan Aktivitas Pengendalian. Perusahaan X adalah perusahaan kecil yang menjual produk kosmetik secara daring. Penelitian ini dilakukan karena meski omzetnya selalu meningkat, perusahaan masih memiliki permasalahan, seperti pernah mengalami ketidaksesuaian jumlah persediaan di gudang dengan pesanan pelanggan, kesulitan mengelola jumlah stok persediaan saat restocking, pernah mengalami keterlambatan produksi produk, dan beberapa produk sampai ke pelanggan dalam keadaan rusak. Oleh karena itu, analisis akan dilakukan berdasarkan prinsip yang terkandung di dalam dua komponen kerangka pengendalian internal COSO 2013 yaitu Lingkungan Pengendalian dan Aktivitas Pengendalian. Pendekatan penelitian dilakukan dengan metode studi kasus. Analisis penelitian menggunakan pendekatan deskriptif kualitatif dengan menggunakan data yang diperoleh melalui wawancara (semi-structured in depth interview) kepada pemilik perusahaan terkait pengendalian internal di dalam Sistem Informasi Akuntansi (SIA) perusahaan. Berdasarkan hasil penelitian, penyebab permasalahan adalah karena perusahaan tidak memiliki bukti dilakukannya stock opname dan quality control. ......This study aims to analyze the internal control of Company X, especially in the Control Environment and Control Activities. Company X is a small company that sells cosmetic products online. Even though the sales is always increasing, the company still has problems, such as having experienced a mismatch in the amount of inventory in the warehouse with customer orders, difficulty managing the amount of inventory stock during restocking, experiencing delays in product production, and some products arriving to customers in damaged conditions. Therefore, the analysis will be carried out based on the principles contained in the two components of the 2013 COSO internal control framework, namely the Control Environment and Control Activities. The research approach is carried out using a case study method. The research analysis uses a qualitative descriptive approach using data obtained through semi-structured in depth interviews to company owners related to internal control in the company's Accounting Information System (AIS). Based on the results of the study, the cause of the problem is because the company does not have document of product acceptance from the manufacture, as well as document of stock opname and quality control.

Abstrak :
Tujuan: Untuk mengetahui pengaruh perendaman resin komposit mikrohibrida Filtek Z250™ di dalam larutan cokelat Indonesia asal Aceh, Lampung, Jawa Timur, Bali, Flores, dan Kendari terhadap perubahan warna. Metode dan Material: Digunakan 42 spesimen resin komposit mikrohibrida Filtek Z250TM berdiameter 6 mm dan tebal 2 mm serta minuman cokelat Indonesia asal Aceh, Lampung, Jawa Timur, Bali, Flores, dan Kendari. Spesimen dipolimerisasi menggunakan LED Curing Unit iradiansi 700 mW/cm2 (LED Max Hilux) selama 20 detik kemudian direndam di dalam larutan cokelat selama 7 hari yang diganti setiap harinya. Perubahan warna diukur menggunakan colorimeter NH310 (Shenzhen 3NH) dengan sistem CIE L*a*b kemudian dianalisis menggunakan uji statistik One-Way Anova. pH larutan media perendaman diukur menggunakan pH meter (Thermo Scientific Orion Star A211 Benchtop). Hasil: Terdapat perubahan warna sebelum dan sesudah direndam dalam larutan cokelat yang signifikan (p<0,05) pada nilai ΔE*, ΔL*, Δa* dan Δb* nya. Larutan cokelat asal Lampung dengan pH yang paling rendah menyebabkan perubahan warna paling besar pada resin komposit Filtek Z250TM sedangkan larutan cokelat Kendari dengan pH yang paling tinggi menyebabkan perubahan warna yang paling kecil. Seluruh spesimen resin komposit Filtek Z250TM berubah menjadi lebih gelap. Kesimpulan: pH larutan coklat Indonesia mempengaruhi besarnya perubahan warna pada resin komposit mikrohibrida Filtek Z250TM. ......Objective: To analyze the influence of Indonesian (Aceh, Lampung, East Java, Bali, Flores, and Kendari) chocolate drink immersion on color change of microhybrid composite resin. Materials and Method: 42 specimens with 6 mm diameter and 2 mm thick, chocolate drink from Aceh, Lampung, East Java, Bali, Flores, and Kendari were prepared. The specimens were polymerized for 20 seconds using a 700 mW/cm2 irradiance LED curing unit (LED Max Hilux). Specimens were immersed in Indonesia chocolate drink for 7 days and the chocolate were changed everyday. The color changes of specimens were measured using colorimeter NH310 (Shenzhen 3NH) following CIE L*a*b system then being analyzed using statistic One-Way Anova Test. pH solutions was measured by pH meter (Thermo Scientific Orion Star A211 Benchtop). Results: There were significant color change ΔE*, ΔL*, Δa* and Δb* (p<0,05) before and after immersed in Indonesia chocolate. Lampung chocolate drink which has the lowest pH makes the most significant color changes on Filtek Z250TM, meanwhile Kendari chocolate drink which has the highest pH most likely has no effect on color changes. All composite resin colors are darker after being immersed in all solutions. Conclusions: Color changes on microhybrid composite resin Filtek Z250TM are influenced by pH.