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All Journal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi
Jessica Violita Hadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perbandingan Pengendalian Manajemen: Studi Kasus: Pelanggaran Karyawan Terkait Keuangan Perusahaan Jessica Violita Hadi; Putri Ayu Evitasari; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1437

Abstract

The Internal Control System is a form of company that uses it for the purpose of controlling and classifying several functions in order to achieve company goals and run according to plan effectively and efficiently. In Indonesia, the internal control system adheres to the principles of the Committee of Sponsoring Organization of the Treadway Commission (COSO). The creation of this principle is a form of resistance to fraud which is currently rampant. In this analysis, researchers used descriptive qualitative method techniques. This research data was taken from primary data and interview techniques, observation and literature study. The results of this research analysis show that there are external and internal pressures and supervision is less effective so it is proven to have a big influence on the conditions that occur in financial reports. Meanwhile, the financial target variables, change of auditor, change of leadership were proven to have no positive effect on the condition of the financial statements. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on the condition of the company's financial statements. In this research analysis, the main objective is to carry out an analysis of Fraud actions and describe the forms of Fraud prevention actions carried out in the company in accordance with the COSO principles that will be applied in the company.
Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK Nomor 14 Pada CV. Irama Plastindo Jessica Violita Hadi; Tries Ellia Sandari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.2090

Abstract

This research applies descriptive research using a qualitative approach. This research uses primary data and secondary data with data collection techniques applying interview and documentation techniques. The aim of the research to be achieved is to determine the application of the method of recording and assessing merchandise inventory carried out by CV. Irama Plastindo and knowing the suitability of applying recording and assessment methods at CV. Irama Plastindo with PSAK Number 14 in effect. Based on the results of research conducted, CV. Irama Plastindo has not yet fully implemented the recording and assessment method for inventory calculations with PSAK Number 14. However, occasionally this business entity implements a stock taking system, because demand and stock are more in demand.
Co-Authors Hwihanus Hwihanus Putri Ayu Evitasari Tries Ellia Sandari