JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Vol 9 No 1 (2024): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)

EVALUASI PENGENDALIAN INTERNAL ATAS SISTEM INFORMASI AKUNTANSI PENGIRIMAN BARANG PADA PT. TIKI JALUR NUGRAHA EKAKURIR (JNE) AGEN SAMMIHA KOTA PALEMBANG

Triyanto, Agus (Unknown)



Article Info

Publish Date
24 Aug 2024

Abstract

Shipping information systems involve activities, benefits, or satisfactions offered for sale and provide information related to shipping goods and transaction data within an interconnected process involving senders, all aimed at achieving profitability. The purpose of this research is to determine whether the accounting information system for shipping goods at PT. Tiki Jalur Nugraha Eka kurir, Sammiha agent in Palembang City has been implemented by Standard Operating Procedures (SOP) and internal controls over the shipping information system have been effectively executed. Data was collected through observation, interviews, and documentation. The analytical methods employed included reviewing flowcharts, Standard Operating Procedures (SOP), and internal controls according to COSO guidelines at PT. Tiki Jalur Nugraha Eka kurir, Sammiha agent in Palembang City. The results of the research indicate that the procedures at PT. Tiki Jalur Nugraha Eka kurir has been carried out as intended, but some deviations from Standard Operating Procedures (SOP) were observed. However, weaknesses were identified in the execution of the shipping information system or company SOP, rendering it ineffective. The flowchart diagram serves as a tool to improve the implementation of an efficient and effective shipping information system. It can be concluded from the functioning information system that the shipping process occurs through courier handovers and transfers, revealing common errors.

Copyrights © 2024






Journal Info

Abbrev

jembatan

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMBATAN adalah sebuah medium yang digunakan oleh Mulia Darma Pratama untuk menjembatani civitas akademika termasuk akademisi dan mahasiswa dalam melaksanakan salah satu unsur Tri Darma Perguruan Tinggi yaitu penelitian pada bidang Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi, baik ...