EVALUASI INTERNAL CONTROL DAN DESAIN PENGENDALIAN UNTUK MENGATASI PECAH NOTA DI PT. SURYA MADISTRINDO

  • Claudia Danny Christian Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 375 times
PDF - FULL TEXT Downloads: 851 times
Keywords: Pengendalian Internal, tenaga penjualan, pecah nota

Abstract

PT. Surya Madistrindo adalah distributor tunggal produk rokok yang dihasilkan oleh PT Gudang Garam Tbk. Proses distribusi rokok ke outlet dilakukan oleh tenaga penjualan. Tetapi, tenaga  penjualan melakukan kecurangan berupa pecah nota penjualan. Hasil penjualan dari suatu outlet dipecah menjadi beberapa nota penjualan. Penelitian ini bertujuan untuk mengevaluasi pengendalian internal dan membuat desain pengendalian untuk mengatasi pecah nota di PT. Surya Madistrindo. Hasil dari penelitian ini menunjukkan bahwa rendahnya motivasi karyawan untuk bekerja dengan jujur. Adanya sistem GPS yang tidak akurat dimanfaatkan Supervisor untuk tidak melakukan kunjungan ke outlet sehingga menyebabkan lemahnya sistem pengendalian internal. Area Retail Manager tidak rutin melakukan kunjungan ke stock point

Downloads

Download data is not yet available.

References

Arens et al. 2014. Auditing and Assurance Services: An Integrated Approach, fifteenth edition. Pearson Education Limited: Edinburgh Gate Harlow Essex CM20 2JE, England. Corporate Executive Board.2010. Integrity Survey. https://news.cebglobal.com/press-releases?item=50990 (diunduh tanggal 22 Agustus 2016).

Evans, S.2015. Juggling on the line; Front line manager and their management of human resources in the retail industry. Employee Relations, Vol. 37 (4): 459-474.

Grundy et al. 1994. Auditing personel; A human resource approach to information systems control. Managerial Auditing Journal, Vol. 9 (6):10-16.

Guerreiro, L.R.R. 2013. Relationships between environment,culture,and management control system. International Journal of Organizational Analysis, Vol. 21 (2): 219-240.

Harvard Business Review.1994. Managing for Organizational Integrity. https://hbr.org/1994/03/managing-for-organizational-integrity (diunduh tanggal 22 Agustus 2016)

Kotler et al.1999. Principle of Marketing. Practice Hall Inc: Upper Saddle River, New Jersey, USA.

Kotler, P.2000. Marketing Management Millenium, 10th ed. Pearson Custom Publishing: Upper Saddle River, New Jersey. KPMG.2013. Integrity Survey 2013. https://home.kpmg.com/cn/enhome/insights/2013/07/integrity-survey-2013-o-201307.html (diunduh tanggal 22 Agustus 2016)

Marquardt, M.J.2000. Action learning and leadership. The Learning Organization, Vol. 7 (5):233-241.

Newman,W.L.,2011. Social Research Methods: Qualitative and Quatitative Approaches, seventh edition. Pearson Education Limited: Boston.

Prawirosentono,S.2015. Kinerja dan Motivasi Karyawan, Membangun Organisasi Kompetitif Era Perdagangan Bebas Dunia, edisi ketiga. Yogyakarta: BPFE Yogyakarta.

PT GUDANG GARAM TBK.2017. Brand
Published
2018-03-01
Issue
Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.