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Analisis Pengendalian Internal Terhadap Piutang Lease Pada PT.Federal International Finance (FIF)

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he implementation of internal control system might help the company to
achieve its goals effectively, efficiently and compliance. Effective internal controls
might also give assurance to shareholders, and stakeholders' that financial
statements provide the propriate quality information. Internal control systems
might also help detect and prevent the emergence of fraud, especially those
committed by company insiders. As a leasing company in Indonesia, PT. Federal
International Finance (FIF) has certainly executed an internal control system that
help making the company's activities effectively, and efficiently. Account
receivables are one of company assets that must be managed and monitored
effectively so as to help the company achieving the goal; those are profits and
cash flow streams. However, some companies have not realized the importance of
internal control. It occurs in PT. Federal International Finance (FIF), a leasing
company in Jakarta.
Using the COSO internal control framework, the research with qualitative
descriptive methods aims to analyze the implementation at PT. Federal
International Finance (FIF). The data and information were taken from
interviews, observations and documentation. The results show that generally the
company has been implemented all five elements of internal control based on the
COSO framework. The control environment, risk assessment has been effective
with establishing Structure, Responsibility, and Authority, commitment to
competence, Standard Operational and Procedure (SOP), etc, especially in the
collection division. While, controlling activity has not been done effectively. There
is no separation of task clearly, and file or data documentation. Double job or
assignments might provide opportunities for errors, fraud, whether it is
intentional or not. The other element is information and communication is
already done, both top down and bottom up communication channel. While, the
last component is that monitoring activities have not been practice well.
Management's role in the internal control system is critical to its effectiveness.
Managers, auditors, don't have to look at every single piece of information to
determine that the controls are functioning and should focus their monitoring
activities in high-risk areas. Spot-checking transactions can provide a reasonable
level of confidence that the controls are functioning as intended.
Keywords: Internal Control, Accounts Receivable, lease, COSO framework

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Ketersediaan

AKU22/008

AKU 22/008

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 22/008

Penerbit

Jakarta : Universitas Trilogi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ludwina Harahap

Versi lain/terkait

Lampiran Berkas

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