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All Journal Lontar Komputer: Jurnal Ilmiah Teknologi Informasi Matrix : Jurnal Manajemen Teknologi dan Informatika Just TI (Jurnal Sains Terapan Teknologi Informasi) Madaniya Journal of Applied Sciences in Accounting, Finance, and Tax

I Ketut Suwintana

Politeknik Negeri Bali

Author-ID : 1734471

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering

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Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach Nyoman Tri Krismahayani; I Ketut Parnata; I Ketut Suwintana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

Analysis of Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in the Preparation of Financial Statements in MSME Ernov Bali Ni Luh Sri Utami Baktika; I Made Dana Saputra; I Ketut Suwintana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

SAK EMKM is a Financial Accounting Standard for Micro, Small and Medium Entities which is made simpler than SAK ETAP. There are 3 financial statements that must be prepared by MSMEs, including statements of financial position, profit and loss, and notes to financial statements. This research uses descriptive qualitative method. This research was conducted for 6 months covering preparation to implementation. The research subjects are owners and employees of MSME Ernov Bali and the object of research is the financial report of MSME Ernov Bali in 2021. Data collection techniques are carried out by interview and documentation. The results showed that MSME Ernov Bali had not fully prepared financial statements in accordance with SAK EMKM. Therefore, it is recommended that MSME Ernov Bali improve its financial statements to make it easier to prepare financial reports.

Co-Authors Ayu Dwi Yulianthi Dessy Hariyanti, NK I G P Fajar Pranadi Sudhana I Gusti Agung Oka Sudiadnyani I Gusti Putu Fajar Pranadi Sudhana I Ketut Parnata I Made Agus Putrayasa I Made Budiada I Made Dana Saputra I Made Suarta I Made Suarta I Made Suarta I Putu Sutawinaya I. G. A. Oka Sudiadnyani I. G. Putu Mastawan Eka Putra Jeni Susanti Kadek Adi Parthama Ketut Nurhayanti Ni Luh Sri Utami Baktika Ni Nengah Lasmini Ni Wayan Dewinta Ayuni Nyoman Tri Krismahayani

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