EVAULATION OF INTERNAL CONTROL SYSTEM ON PLANT SERVICE SALES AT PT SRIJASA BRIKA PERKASA
Total View This Week7

Institusion

Universitas Sriwijaya

Author

PEBRIANSYAH, PEBRIANSYAH
Nasai, M.
Saftiana, Yulia

Subject

HJ9701-9940 Public accounting. Auditing 

Datestamp

2020-04-01 04:14:02 

Abstract :
The objective of this study is to investigate whether the internal control system on plant service sales at PT Srijasa Brika Perkasa (Brikasa) has been implemented righteously. The writer found several weaknesses of internal control system on it. Thus, the writer exposites what internal control is and how it plays a part in an organization. Organizational Structure, Authorization and Records, Good Business Practice, and Qualified Employee are the four pillars of internal control system. The result of this indicates that PT Brikasa should reset the authorization in accordance with the procedure, place internal auditor in the organization, and perfonn human resource management like employee rotation to make the internal control system on plant service sales better. 

File :
RAMA_62201_01071003071.pdf
RAMA_62201_01071003071_0001076702_01_front_ref.pdf
RAMA_62201_01071003071_0001076702_02.pdf
RAMA_62201_01071003071_0001076702_03.pdf
RAMA_62201_01071003071_0001076702_04.pdf
RAMA_62201_01071003071_0001076702_05.pdf
RAMA_62201_01071003071_0001076702_06.pdf
RAMA_62201_01071003071_0001076702_07_ref.pdf
RAMA_62201_01071003071_0001076702_08_lamp.pdf