Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1007000688	T28386	T283862010	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T283862010

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2010

Collation

xii, 63 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.458 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Struktur Pengendalian Internal
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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