PENERAPAN PENGENDALIAN INTERNAL PADA BADAN USAHA DAGANG UNTUK MENINGKATKAN EFEKTIVITAS PADA DIVISI PEMBELIAN DI CV UTAMA MART
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Keywords:
Pengendalian Internal, Divisi Pembelian, Badan Usaha Dagang
Abstract
Studi ini bertujuan untuk mengetahui sejauh mana penerapan pengendalian internal memberikan dampak pada kefektifan proses pembelian pada Badan Usaha dagang. Penelitin ini dilakukan pada Badan Usaha dagang berupa mini market dan berada di Kota Palu. Penelitian ini membuktikan bahwa pengendalian internal yang baik akan mempermudah Badan Usaha di dalam menjalankan proses operasionalnya.
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Arifin, Imamul dan Giana Hadi W. 2009. Membuka Cakrawal Ekonomi. Pusat Perbukuan
Boynton, William C. dan Rayimond N Johnson. 2006. Modern Auditing, Eight Edition, 2006,WILEY
Gelinas Ulric J, JR., dan Richard B Dull. Accouting Information Systems, 2008, Seventh Edition, Thomson. South Western
Lidiawati, Erna Dwi. 2013. Fokus Indonesia Timur, Hypermart Buka Gerai Ke-89 di Palu. http://bisniskeuangan.kompas.com/read/2013/09/19/1052129/Fokus.Indonesia.Timur.Hypermart.Buka.Gerai.Ke-89.di.Palu (diakses 15 September 2013)
Moeller, Robert R. 2009. Brink’s Modern Internal Auditing: A Common Body of Knowledge. 7th ed. Haboken, New Jesrey : John Wiley & Sons, Inc.
Mulyadi. 2001. Auditing. Edisi keenam. Jakarta: Penerbit Salemba Empat
Mulyadi. 2001. Sistem Akuntansi. Edisi ketiga. Jakarta: Penerbit Salemba Empat
Romney Marsihall B. Dan Paul John Steinbart. Accounting Information System, Tenth Edition, 2006, Pearson Education International
Sarutobi, Ardiyan. 2010. Pengertian dan Karakteristik Perusahaan Dagang. http://ardiyansarutobi.blogspot.com/2010/10/perusahaan-dagang.html (diakses 1 Oktober 2013)
Tunggal, Amin Widjaja. 2000. Internal Auditing (Suatu Pengantar). Harvarindo
Torafahrudin. 2009. Perbedaan Efektifitas dan Efisiensi. http://torafahrudin.wordpress.com/2009/10/09/perbedaan-efektif-dan- efisien/ (diakses 3 Oktober 2013)
Published
2014-03-01
Section
Bidang Akuntansi (AK)
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