Mokoginta, Mira Cahyani (2015) ANALISIS SISTEM PENGENDALIAN INTERN BERBASIS COSO TERHADAP SISTEM INFORMASI AKUNTANSI (STUDI KASUS PT. NENGGAPRATAMA INTER NUSANTARA). Mahasiswa thesis, Politeknik Negeri Manado.
|
Text
Mira Mokoginta.pdf Download (300kB) | Preview |
Abstract
Accounting information system is a set of system devices that serve to record transaction data , process the data , and presents the accounting information to be internal ( management company) and external parties . Because the accounting information systems is very important for the company to do a good internal control to safeguard the company's assets from the bad things that might happen . Therefore , the aim of this study was to analyze the internal control system carried out by the company in order to get a clear picture of the COSO internal control based on the accounting information system . The method used is descriptive qualitative method that is by direct observation , interviews and supported by literature study . This research was conducted at PT . Nenggapratama Internusantara . The final conclusion is that the COSO internal control system based on accounting information system at PT . Nenggapratama Internusantara is quite effective, where the accounting information systems in implementing the company already corresponded to the components of COSO . Suggested , internal controls have been applied must be maintained and further enhanced to prevent things that are undesirable and detrimental to the company . Keywords : Based on the COSO Internal Control , Accounting Information Systems , Analysis
Item Type: | Karya Ilmiah (Mahasiswa) |
---|---|
Uncontrolled Keywords: | Based on the COSO Internal Control , Accounting Information Systems , Analysis |
Subjects: | A Akuntansi dan Keuangan > AE Tesis. Disertasi dan Skripsi |
Depositing User: | Operator Operator 1 |
Date Deposited: | 13 Aug 2016 09:29 |
Last Modified: | 24 Aug 2016 07:29 |
URI: | http://repository.polimdo.ac.id/id/eprint/221 |
Actions (login required)
View Item |