Effectiveness of Internal Control System

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View of The Internal Control System of Universitas Klabat Indonesia: An Assessment

View of The Internal Control System of Universitas Klabat Indonesia: An Assessment

Statement of the Problem. The study will assess the implementation of Internal Control system in Universitas Klabat, Manado – Indonesia, and to what extent it has, based on reasonable assurance, achieved the control objectives of effectiveness and efficiency of operation, reliability of financial reporting and compliance with applicable laws and regulations. Specifically, the study attempts to answers the following sub-problems: (1) what are the internal control policies and procedures were being implemented in Universitas Klabat in the following areas: (a) Control Environment, (b) Risk assessment in term of risk analysis and managing changes, (c) Control Activities, (d) assessment, in term of risk analysis and managing changes, (c) Control Activities, (d) Information and Communication, (e) Monitoring. (2) To what extent has the Internal Control system achieved the follwing objectives based on reasonable assurance? (a) Effectiveness and Efficiency of Operation (b) Reliability of Financial reporting (c) Compliance with applicable government laws and regulations. (3) Are there significant differences in the perceptions of the respondents in the assessment of the achievement of internal control objectives when grouped as to administrators, non-administrators, employees and students? (4) How do the respondents rate the responsiveness of Internal Control system to the changes in the following areas: (a) Information Technology (b) Number of students (5) What are the problems of the Internal Control as perceived by the respondents?
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INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL FINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST THE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT

INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL FINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST THE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT

Simpulan Pengujian data efektivitas dan efisiensi pengelolaan keuangan daerah serta sistem pengendalian intern terhadap keandalan laporan keuangan yang dilakukan dengan menggunakan mo[r]

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The Effectiveness Of The Control Indoor Environments In Miniature Model Of Poultry House (Assessment On General Ventilation System).

The Effectiveness Of The Control Indoor Environments In Miniature Model Of Poultry House (Assessment On General Ventilation System).

Poultry has spent their entire life cycle in a confined space. There are amount up to 40,000 broilers in a house completing average 42 days of production cycle (René van den Hoven, 2011). Proper ventilation must be provided to ensure the growth of poultry in optimum. In other words, house thermal comfort is important to ensure the production quality as well. While the internal temperature increasing, the birds started to react by showing some behavior in order to balance their body temperature with the environmental change. Birds become stressful in this condition and this called, heat stress. Heat stress may cause death in critical and also affect the production which adversely affects the company's profit.
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17. Handbook of IFAC 2

17. Handbook of IFAC 2

10. In many countries, audit committees have been set up to meet the practical difficulties that may arise in the board of directors fulfilling its task of ensuring the existence and maintenance of an adequate system of internal controls. In addition, such a committee reinforces both the internal control system and the internal audit function. In order to reinforce the audit committee’s effectiveness, the internal and external auditors should be allowed and encouraged to attend the meetings of the audit committee. Regular meetings of the audit committee with the internal and external auditors help enhance the external auditor’s independence and the credibility of the internal auditors, and assist the audit committee to perform its key role on strengthening corporate governance. In some countries, law or regulations prescribe that such meetings must take place. 11. When so required by the board of directors or by applicable law or regulations, management is responsible for the establishment and the effective operation of a permanent internal audit function in a bank appropriate to its size and to the nature of its operations. This function is part of the ongoing monitoring of the system of internal controls because it provides an assessment of the adequacy of, and compliance with, the bank’s established policies and procedures and assurance as to the adequacy, effectiveness and sustainability of the bank’s risk management and control procedures and infrastructure independent of those with day-to-day responsibility for complying with those policies and procedures. In fulfilling its duties and responsibilities, management should take all necessary measures to ensure that there is a continuous and adequate internal audit function.
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The Effect of Internal Auditor Independence on Effectiveness of Government Internal Audit: Group Cohesiveness As An Intervening Variable (Case Study At The Regional Inspectorates At Java Island)

The Effect of Internal Auditor Independence on Effectiveness of Government Internal Audit: Group Cohesiveness As An Intervening Variable (Case Study At The Regional Inspectorates At Java Island)

The questionnaire to measure the effectiveness of audit is built based on the indicator of Internal Control System of Government based on the Indonesian Government Regulation No. 60 of 2008. In this study, the group cohesiveness variable is measured by adopting instrument of Forsyth (2010). This variable is measured by two dimensions, namely task cohesiveness and group cohesiveness. The measurement of auditor independence is adopted from the instrument of Yusri (2013). The individual factors consist of the level of education and work experience. In this study, the level of education is formal education that will be measured by giving a value ranging from a high school education to S3, namely senior high school = 1, diploma = 2, undergraduate = 3, master = 4, and doctoral = 5. The audit experience in this study were measured using 3 levels: less than 2 years: 1, 2-5 years:2 and more than 5 years :3. Before the distribution of questionnaire to prospective respondents, the researchers carry out a pilot test to prospective respondents. In this study, a pilot test was conducted on June 1, 2015 until the date of June 8, 2015. The pilot test questionnaires were distributed to 25 respondents, but only 20 complete questionnaires were obtained. The analyze of the reliability and validity indicated that all questions are valid and reliable.
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THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

Research framework: Management is central to any discussion of financial reporting, whether at the statutory or regulatory level, or at the level of official pronouncements of accounting bodies (Higson, 2003). Furthermore, Cohen et al. (2004) suggested that the company’s management has primary responsibility for ensuring that the company’s financial reporting system, including the control environment as a whole, produce high-quality accounting information to be presented to stakeholders. More specifically Harrer (2008) stated that financial reporting personnel (manager) should be qualified and possess the experience and competencies needed to ensure the quality of financial statements. Specific skills and experience needed to prepare reliable financial statements should be identified and regularly evaluated, and accounting, tax, and IT personnel should have training to keep their skills current.
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Project Cost Control : Developing An Internal Control System.

Project Cost Control : Developing An Internal Control System.

Project cost control is most effective when the executive management has a thorough understanding of how projects should unfold through the project life span. They must also recognize the importance of project risk management for identifying the planning to head at least the most obvious potential risk events. The effectiveness of internal control systems will lead to an efficient project cost control in an organization. This research focuses on developing internal control systems in the Purchasing Department at Atira Development Sdn. Bhd. The purpose of this study is to identify the major problems arising from the improper internal control systems, examine the methods that can overcome the problems and provide suggestions for improvement. The researcher uses quantitative methods by distributing the questionnaires to a group of 53 respondents and 53 usable data in the company encompassing site supervisors, finance staff, purchasing personnel and project team members at the construction sites and operations. From the findings from this research, it is found that; prudent capital management, developing an internal control and risk management, respectively are contributing factors that lead towards efficient project cost control management. Notwithstanding, these success factors create an impact on cost and schedule outcomes.
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Institutional Repository | Satya Wacana Christian University: Analisis SPI dalam Sistem Akuntansi Penerimaan Retribusi Potong Hewan pada Upacara Adat Toraja Utara

Institutional Repository | Satya Wacana Christian University: Analisis SPI dalam Sistem Akuntansi Penerimaan Retribusi Potong Hewan pada Upacara Adat Toraja Utara

The results showed the Slaughter Levy Revenue System performed with sub-systems, ie Slaughter Levy Revenue sub System Based on Letter of Permission, specifically for Buffalo, Slaughter Levy Revenue sub System for animals that have not been listed in the abattoir's license. Internal Control Systems in Revenue Slaughter Levy is still relatively weak, due to the use of authority, division of duties, and independent checks that have not been fully implemented. Similarly, the use of documents and security of assets that are not yet adequate. Relevant parties need to make improvements to increase revenue SPI slaughter levy in North Toraja
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Directory UMM :Data Elmu:jurnal:A:Advances In Water Resources:Vol22.Issue6.1999:

Directory UMM :Data Elmu:jurnal:A:Advances In Water Resources:Vol22.Issue6.1999:

• Linearization of some of the constitutive functions to obtain conservation equations with their coeffi- cients capable of modeling dynamic systems. Although the localization theory for a three phase system provides 35 balance equations of mass, momentum, and energy for the phases, interfaces, and common lines, it also contains 150 constitutive functions that must be specified. The dependence of these functions on other system parameters are obtained under some assumptions. Also, the func- tional forms of the dependences of the stress tensors are obtained. However, in general, the actual func- tional relations between the constitutive functions and their independent variables are not known except at equilibrium. For example, at equilibrium the heat conduction vector is zero; but the general functional representation of this vector in terms of independent variables is not known at an arbitrary state of disequilibrium. Thus a compromise must be employed whereby functional forms are obtained ‘near’ equilibrium. Experimental and computational studies must subsequently be undertaken to deter- mine the definition of ‘nearness’. By this approach, which is similar to taking a Taylor series expansion of a function and ignoring higher order terms, results such as the heat conduction vector being proportional to the temperature gradient and a velocity proportional to a potential gradient are obtained. Because multiphase porous media flows are typically slow, they also satisfy the conditions of being ‘near enough’ to equilibrium that this linearization procedure provides relations appro- priate for many physical situations. It is important to note, however, that although the equations are linearized, the coefficients that arise still may have complex dependence on system parameters (e.g., relative permeability, which is traditionally simplified to be a function of saturation). Identifica- tion of those coefficients remains a challenging task. • Determination of the physical interpretation of the coefficients, as possible, using geometric approxi- mations that provide insight into required labora- tory measurements. It is important that the theoretical procedure not simply be a propagator of unknown coefficients that have no chance of being measured or even understood. Therefore,
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THE ROLE OF INTERNAL AUDIT OF EFFECTIVENESS OF INTERNAL CONTROL OF RAW MATERIALS INVENTORY IN PT. NUSANTARA BETA FARMA, PADANG - Repositori Universitas Andalas

THE ROLE OF INTERNAL AUDIT OF EFFECTIVENESS OF INTERNAL CONTROL OF RAW MATERIALS INVENTORY IN PT. NUSANTARA BETA FARMA, PADANG - Repositori Universitas Andalas

Thesis Proposal THE ROLE OF INTERNAL AUDIT OF EFFECTIVENESS OF INTERNAL CONTROL OF RAW MATERIALS INVENTORY IN PT.. NUSANTARA BETA FARMA, PADANG Submitted By M.[r]

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this file 1344 5552 1 PB

Sebagian masyarakat berpendapat bahwa usaha dan kemampuan merupakan faktor yang mempengaruhi seseorang untuk meraih kesuksesannya, namun sebagian masyarakat lain juga memiliki mindset (pemikiran) bahwa faktor dari luar kontrol dirinya dapat membawa mereka menuju kesuksesan diantaranya meliputi faktor keberuntungan, kesempatan, nasib, dan takdir. Tidak asing juga kita mendengar kalimat di masyarakat bahwa “Orang pintar kalah dengan orang yang bernasib baik”. Peneliti mengambil fokus tidak hanya pada internal locus of control saja, tetapi variabel external locus of control juga dikaitkan untuk mengendalikan peristiwa yang terjadi dalam hidup seseorang dan peneliti ingin mengetahui seberapa kuat pengaruh external locus of control terhadap kepuasan kerja karyawan dan kinerja karyawan berdasarkan pernyataan (statement ) yang telah “memasyarakat” tersebut.
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Industrial Cybersecurity  Efficiently secure critical infrastructure systems pdf  pdf

Industrial Cybersecurity Efficiently secure critical infrastructure systems pdf pdf

The Windows SMB vulnerability was not a zero-day flaw but one for which Microsoft had released a critical advisory, along with a security patch to fix the vulnerability 2 months before the attack campaign. With a patch released, the Windows machines should have been immune to the exploit. However, as the patch was initially not released for Microsoft Windows XP operating systems and the fact that many companies fall behind on their patch cycles helped this ransomware be successful. Microsoft eventually patched the vulnerability for Windows XP, but even so, many machines will never receive the update because the environment they are placed in will not or cannot allow updates to be applied. Without the patch, any Windows system will be a sure target for the exploit. Given the fact that of time of writing this, the market share of Windows XP machines seen on the internet is at 5.66% and that the market share of Windows XP computers on ICS networks is many times higher than that makes an outbreak such as WannaCry a devastating event on industrial networks:
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HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN MINAT BERWIRAUSAHA  Hubungan Antara Locus Of Control Internal dengan Minat Berwirausaha.

HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN MINAT BERWIRAUSAHA Hubungan Antara Locus Of Control Internal dengan Minat Berwirausaha.

Penelitian ini bertujuan untuk mengetahui hubungan antara locus of control interrnal dengan minat berwirausaha. Penelitian ini menggunakan metode kuantitatif dimana variabel locus of control internal merupakan variabel bebas dan variabel tergantungnya adalah minat berwirausaha. Subjek penelitian yang digunakan dalam penelitian ini adalah mahasiswa fakultas Psikologi angkatan 2012 yang berjumlah 251 mahasiswa dengan tehnik insidental sampling, dan sampelnya sebanyak 80 orang. Metode pengumpulan data yang digunakan adalah skala locus of control internal dan skala minat berwirausaha. Metode data analisis yang telah dilakukan dengan menggunakan teknik korelasi product moment.
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HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN KOMITMEN ORGANISASI  Hubungan Antara Locus Of Control Internal Dengan Komitmen Organisasi.

HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN KOMITMEN ORGANISASI Hubungan Antara Locus Of Control Internal Dengan Komitmen Organisasi.

Tidak hanya kasus di atas, dari hasil wawancara yang dilakukan oleh penulis pada tanggal 23 Oktober 2015 di dapat ada beberapa sekitar 2-3 guru ketika pada hari Senin masih ada yang tidak mengikuti upacara disekolah, adapun alasannya jarak antara rumah dan sekolah terlalu jauh. Serta ketika jam mengajar guru sudah tidak ada atau sudah selesai sebagian memutuskan untuk ijin pulang padahal batas jam pulang guru sudah ditentukan oleh UPT Dinas Pendidikan Pemuda dan Olahraga (DIKPORA). Sebenarnya masih banyak kasus berkaitan dengan komitmen organisasi yang banyak dirilis oleh berbagai media, baik media cetak maupun media elektronik. Contoh sederhananya adalah seorang pegawai atau karyawan dalam memandang karirnya di sebuah instansi. Jika ia memiliki internal locus of control maka dia akan menyatakan kegagalannya meraih suatu jabatan lebih dikarenakan dirinya sendiri. Suatu organisasi dikatakan berhasil dalam mencapai tujuan sangat tergantung kepada anggota organisasinya. Apabila organisasi dapat mengelola karyawan atau pegawai dengan baik, besar kemungkinan tujuan organisasi yang telah ditetapkan dapat dicapai dengan hasil yang memuaskan.
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THE ROLE OF INTERNAL AUDIT OF EFFECTIVENESS OF INTERNAL CONTROL OF RAW MATERIALS INVENTORY IN PT. NUSANTARA BETA FARMA, PADANG - Repositori Universitas Andalas

THE ROLE OF INTERNAL AUDIT OF EFFECTIVENESS OF INTERNAL CONTROL OF RAW MATERIALS INVENTORY IN PT. NUSANTARA BETA FARMA, PADANG - Repositori Universitas Andalas

7. Prof. Dr. H. Eddy R. Rasyid, MCom(Hons), Prof. Dr. NikiLukviarman, MBA, Ak, EfaYonnedi, SE. MPPM, PhD. Ak, Drs. Riwayadi, MBA, Ak, Dr. YuliaHendriYenni, SE, MT, Suhernita, SE, M.for(Acc), Fauzan Misra SE, M.Sc, Ak, DudiPermana, ST, MM and all of lecturers, I am heartily thankful for your encouragement, guidance and support from the initial to the final level enabled me to develop an understanding of the subject of accounting. I’m so fortunate to have met and known all of you in my life.

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BAB III METODOLOGI PENELITIAN - HUBUNGAN ANTARA LOKUS KONTROL DENGAN HARGA DIRI PADA KARYAWAN PT ANTAM TBK UNIT GEOMIN DI JAKARTA - Repository Fakultas Ekonomi UNJ

BAB III METODOLOGI PENELITIAN - HUBUNGAN ANTARA LOKUS KONTROL DENGAN HARGA DIRI PADA KARYAWAN PT ANTAM TBK UNIT GEOMIN DI JAKARTA - Repository Fakultas Ekonomi UNJ

Variabel locus of control diukur dengan menggunakan instrumen kuesioner internal-external locus of control scale (I-E Scale) yang dikembangkan oleh Julian B. Rotter dan berjumlah 29 pernyataan. Instrumen ini telah diterapkan oleh beberapa penelitian diantaranya oleh Eran Halperin, et.al dengan realibilitas sebesar 0,75 58 , Jui-Chen Chen dan Colin Silverthorne dengan realibilitas 0,71 59 serta penelitan yang dilakukan Kurnia dengan realibilitas sebesar 0,65 60 .

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Control Of Inverted Pendulum System.

Control Of Inverted Pendulum System.

A significant gratitude is also offered to the colleagues who travelled a long way to make sure I succeeded in carrying out my tasks. Thank you, Syazana Sapie, Nor Hanim Md Razali, Faten Nadia Mansor and Zatul Iffah Ahmad for granting me a chance in time of need. Without all of your support and ideas, I would have not come this far.

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HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN MINAT BERWIRAUSAHA  Hubungan Antara Locus Of Control Internal dengan Minat Berwirausaha.

HUBUNGAN ANTARA LOCUS OF CONTROL INTERNAL DENGAN MINAT BERWIRAUSAHA Hubungan Antara Locus Of Control Internal dengan Minat Berwirausaha.

lingkungan pendidikan yang ada di universitas muhammadiyah, khususnya fakultas psikologi sedikit banyak sudah mengajarkan tentang mata kuliah kepribadian sehingga para mahasiswa fakultas psikologi sudah mengerti banyak tentang bagaimana mempunyai kontrol atau kendali terhadap lingkungan sekitar, yang mana itu termasuk locus of control internal, selanjutnya apabila ada mahasiswa yang cenderung mempunyai locus of control eksternal, maka individu tersebut akan belajar dari lingkungan untuk selalu meningkatkan kendali diriterhadap lingkungan sekitar, dan yakin bahwa keadaan sekitar bisa berubah apabila diusahakan berubah.
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Pengaruh Efektivitas Pengendalian Intern Kas dan Perputaran Piutang terhadap Likuiditas pada Koperasi Pegawai Republik Indonesia di Kabupaten Temanggung Tahun 2007

Pengaruh Efektivitas Pengendalian Intern Kas dan Perputaran Piutang terhadap Likuiditas pada Koperasi Pegawai Republik Indonesia di Kabupaten Temanggung Tahun 2007

Abid Maulana. 2010. "Influence Effectiveness of Internal Control of Cash and Liquidity Accounts Receivable Turnover (Case Study on Employee Cooperative in the Republic of Indonesia Year 2007 County Waterford)." Thesis. Accounting Department. Faculty of Economics. State University of Semarang. Lecturer I: Dra. Margunani, MP, Lecturer II: Maylia Pramono Sari, SE, M. Si, Akt.

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Effectiveness Authority Control of The National Library of Indonesia

Effectiveness Authority Control of The National Library of Indonesia

4. VIAF (The Virtual International Authority File) merupakan program kolaborasi antara Library of Congress, The Deutsche Nationalbibliothek, the Bibliothėque national de France dan OCLC. Tujuan dikembangkannya VIAF ini adalah terkumpulnya data authority hasil kolaborasi dari beberapa perpustakaan dan dapat diakses secara bebas melalui web (http://viaf.org). Dengan menghubungkan nama yang berbeda untuk orang yang sama dan atau organisasi yang sama, VIAF menyediakan sarana yang dapat saling terhubung meskipun terdapat perbedaan bahasa. Organisasi perpustakaan yang berpartisipasi dalam program VIAF ini berjumlah 14 lembaga, yaitu : Library of Congress, The Deutsche Nationalbibliothek (German National Library), the Bibliothėque national de France (National Library of France), OCLC Online Computer Library Center, Kungl.biblioteket – Sveriges nationalbibliotek (National Library of Sweden), Narodni knihovna Česke republiky (National Library of the Czech Republic), National Library of The State of Israel, Bibliotheca Alexandrina (Library of Alexandria, Egypt), Biblioteca Nacional de Espana (National Library of Spain), Biblioteca Apostolica Vaticana (Vatican Library, Vatican City), Swiss National Library, National Library of Portugal, Central Institute for the Union Catalogue of Italian Libraries and for Bibliographic Information, Italy dan National Library of Australian.
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