Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini membahas mengenai siklus pengeluaran kas dan pengendalianinternal di perusahaan industri manufaktur petrokimia. Siklus pengeluaran kasmemiliki empat aktivitas, yaitu identifikasi tanggal jatuh tempo hutang dagang,mempersiapkan pengeluaran kas, memperbarui catatan hutang dagang, danmelakukan posting ke buku besar umum. Metode penelitian yang digunakan adalahobservasi, wawancara, dan studi dokumentasi. Analsis yang dilakukanmenggunakan komponen COSO Internal Control Integrated Framework tahun2013, yaitu lingkungan pengendalian serta informasi dan komunikasi. Hasil daripenelitian ini menjelaskan bahwa penerapan pengendalian internal oleh PT DEFsudah cukup baik pada komponen lingkungan pengendalian, aktivitas pengendaliandan aktivitas pengawasan sedangkan penerapan komponen penilaian risiko sertainformasi dan komunikasi belum cukup efektif.

---

This study discusses the cash disbursement cycle and internal control in the

petrochemical manufacturing industry. The cash disbursement cycle has four

activities, namely identifying the due date for accounts payable, preparing cash

disbursements, updating accounts payable records, and posting to the general

ledger. The research method used was observation, interview, and documentation

study. The analysis was carried out using the 2013 COSO Internal Control

Integrated Framework components, namely the control environment as well as

information and communication. The results of this study explain that the

implementation of internal control by PT DEF is good enough for the components

of the control environment, control activities and monitoring activities, while the

implementation of the components of risk assessment and information and

communication is not effective enough."

"The financial results of any manufacturing company can be dramatically impacted by the repetitive decisions required to control a complex production network be it a network of machines in a factory; a network of factories in a company; or a network of companies in a supply chain. Decision policies for production networks presents recent convergent research on developing policies for operating production networks including details of practical control and decision techniques which can be applied to improve the effectiveness and economic efficiency of production networks worldwide. ;"