Preparation of the Internal Control Procedures for Advertisement of PT Bintana Press Batam

Nurul Wahidah (Politeknik Negeri Batam)

JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)

The research is to know the drafting of internal control procedures for advertisement. Conclusion of this research is the preparation of the internal control procedures of advertising is already quite good, but is not fully effective because in a company especially the ads had no internal controls so that the Division of tasks is still there a duplicate post has one function. According to Jusuf (2014) separation of duties is not negotiable anymore in order to create a good internal controls, two important internal control in the separation of duties i.e. (1) the separation of the part that takes care of the operation of the accounting section. (2) the separation of the part that holds the assets and accounting section.