<![CDATA[To maintain the company´s business and its objectives to be achieved, every company requires
the provision of adequate information. So to retain the viability of a company must create a good
system as the information needed to deal with something that is repeatedly and routinely occur.
A good system is a group that consists of the parts (functions, people, activities and so on) that
form a network of procedure made under a unified pattern to perform basic activities of
companies in which to perform its functions properly in accordance with its function which is
closely related to each other between one another and cooperate with each other by a specific
process to achieve a certain goal
In the accounting system known as the control system inetern. Internal controls are not limited
only to the plan of organization, but also the procedures and records relating to the decision
process that leads to management authorization for the transaction. Authorization is a
management function that is directly associated with the responsibility for achieving
organizational goals and is a starting point to establish accounting control over the transaction.
(Dr.Indra Bastian, 2001)
A company´s profits through business process that is their revenue cycle. In a very simple form
of the revenue cycle is a direct change of the final product and services into cash or cash.
In addition to the company´s business goals is to obtain profit, because profit is the basic life of a
business enterprise, but the success of a company is supported by a system that will form it, so
that business can take place effectively and efficiently. With the system also can know the extent
to which the human resources within a company´s performance membankun well, so that
business continuity is maintained and has a bright prospect in the future.
A system that will be formed is strongly influenced by the control environment that reflects the
overall attitude, awareness, and actions of the board of commissioners, management, owners,
and others about the importance of controls and its emphasis on the work unit concerned. The
larger the scope and ukurann companies, resulting in many ways the management can not control
directly or personally to the way the company´s operations, the companies need internal control
systems as precise information which can be responsible for the reliability and accuracy.
With a company´s internal control system will give at least on the organizational structure, task
organization, and primary responsibility is to maintain the security of company property and to
prevent errors that intentional or unintentional, fraud, and irregularities in the company of each
organizational unit can be solved. In addition to maintaining the security of property companies´
internal control also aims to check the accuracy and reliability of accounting data, improve
business efficiency to avoid unnecessary multiple jobs, and prevent the waste of all aspects of
business including the prevention of the use of inefficient sources of funds. Internal
Pengendaliaan also be used to encourage compliance with management policies that have been
determined. Thus, the system of internal control provides assurance that the procedures and
regulations can be implemented in accordance with a predetermined.
Internal control system within an enterprise and terbankun not happen by chance but required a
commitment of responsibility and awareness among top management as responsible for
managing the funds entrusted by its owners, directors, and employees who are competent and
honest as the perpetrator in carrying out operational activities of the company.]]>
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