EVALUASI STRUKTUR PENGENDALIAN INTERNAL PADA SIKLUS PENGELUARAN DALAM KAITANNYA SEBAGAI PENENTU EFISIENSI DAN EFEKTIFITAS OPERASIONAL (STUDI KASUS PADA HOTEL SANDJAJA PALEMBANG)

PURWANTI, BEKTI (2010) EVALUASI STRUKTUR PENGENDALIAN INTERNAL PADA SIKLUS PENGELUARAN DALAM KAITANNYA SEBAGAI PENENTU EFISIENSI DAN EFEKTIFITAS OPERASIONAL (STUDI KASUS PADA HOTEL SANDJAJA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The research purposes were to value the reliability of Hotel Sandjaja’s internal control and to give representation of it’s condition and also to determine the influence of internal control against the corporate’s current operational efficiency and effectiveness. Result of this research showed that the internal control of expenditure control for the period of 2009 - 2010 was sufficiently effective. However there were weak points in some of the internal control procedures causing a short term disruption of operational activities. Those weak points occured because there were no separation of fimctions, incomplete authorizations, lack of independent examinations, and some vouchers used with no numeral order. With the purpose of fixing the corporate's internal control of expenditure cycle, the writer suggests the management of Hotel Sandjaja to perform independent examinations, to make separation of function between cash expenditure and cash recording procedures, and also to create cash disbursement voucher in numeral order.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengendalian Internal, Efisiensi, Efektivitas, dan Siklus Pengeluaran
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	19 Mar 2020 03:16
Last Modified:	19 Mar 2020 03:16
URI:	http://repository.unsri.ac.id/id/eprint/28386

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