Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Bernadeth Wanggetete
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
COSO FRAMEWORK: CREDIT UNION PERSPECTIVES Bernadeth Wanggetete; Marselinus Asri
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.418

Abstract

This study analyze the application control of COSO Framework at CU Sauan Sibarrung. Method used on this research were observation and interview on a COSO perspective as a whole function management in CU Sauan Sibarrung. Evaluation risk adequate enough with the existence of policy about supervision on cash receipts and disbursements according to the standards that have specified implementation information and communication on accounting information system in a general manner and still adequate for support internal control. The functions involved, procedures, documents, and records required formed and coordinated such the way in which the information is generated could communicated every day. Activity control carried out to system information accounting adequate. Every transactions and activities has been authorized by authorized staff, monitoring activity to internal control has walked with good and effective. This proven with existing reality where activity walk with good. System authorization proven with document bookkeeping and procedures good record keeping will produce accurate and accessible information trusted about assets, debts, income, and expenses .
Co-Authors Marselinus Asri