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Sahila .
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Economics, Econometrics & Finance

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ANALISIS SIKLUS PENGELUARAN UANG PERSEDIAAN (UP) PADA KANTOR PENGAWASAN dan PELAYANAN BEA dan CUKAI TMP B PALEMBANG Kusminaini Armin; Sahila .
JURNAL KOMPETITIF Vol 7, No 2: Edisi Juli-Desember 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i2.461

Abstract

This research was conducted at the Customs and Excise Supervision and Service office of Palembang's TMP B. This study aims to find out and analyze the cycle of expenditure of UP (Money) at the Customs and Excise Supervision and Service Office of TMP B Palembang. The population in this study is the entire cycle of implementation of the State Budget 2017 Budget at the Office of Customs and Excise Supervision and Service of TMP B Palembang.Data is collected through observation methods, interviews with related parties and documentation, notes and financial reports. The data analysis technique used in this study is a qualitative analysis technique.Based on the results of the analysis carried out, in the cycle of expenditure of Inventory there are still unavoidable administrative errors such as Payments made by the executor of the activity, not by the Treasurer of Expenditures which is the duty and authority and there is a delay in submitting changes in Inventory ie in April and December 2017. The error was caused by the related party as a treasury official who was a functional official whose position description had not been regulated and was held by structural officials at the KPPBC TMP B Palembang. Suggestions should be as good as planning budget activities. to avoid sudden payments, so that when payments with UP can be carried out properly. Keywords: Expenditure Cycle, Inventory Money
PENGARUH SISTEM PENGENDALIAN INTERN PIUTANG TERHADAP PENAGIHAN PIUTANG USAHA PADA PT. DINAMISATOR PALEMBANG Sahila .
JURNAL KOMPETITIF Vol 2, No 2: Edisi Juli-Desember 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i2.113

Abstract

ABSTRACT Based on the research result of internal control system receivables patrial tets to the effectiveness of collection of accounts receivables at P.T. Dinamisator trough discussion that the internal control which consist of enviroment, risk assesment, control activities, information and communication and monitoring there is a conclution that the significant effect come from the enviroment variable (X1) in the amount of 58%. There is a condution obtained from the simulateneous tets   that there is a significant effect between enviroment control, risk assesment, control activities, information and communication and also monitoring to effectiveness of collection of account receivables.This is shown by the acquistion value of the F tets whith shown a rejection of H0, so from the condusion suggested the P.T.Dinamisator to get more attention and improve the inviroment control whith aimed to minimized the uncollectible receivable. Keyword : Enviroment Control, Risk Assement, Information, communication and monitoring
Co-Authors Kusminaini Armin