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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Strategi
Shelly Farida Tobing
Universitas Tridinanti
Economics, Econometrics & Finance

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PERAN AUDIT INTERNAL DAN KOMITE AUDIT DALAM PENCAPAIAN TUJUAN GOOD CORPORATE GOVERNANCE PADA PT PUPUK SRIWIDJAJA PALEMBANG Rusmida Hutabarat; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.892

Abstract

This study aims to determine how the implementation of Good Corporate Governance and how the role of Internal Audit and the Audit Committee in the objectives of Good Corporate Governance at PT. Fertilizer Sriwidjaja Palembang. This research is a comparative research because this study aims to analyze the role of internal audit and the Audit Committee in the objectives of Good Corporate Governance of PT. Fertilizer Sriwidjaja Palembang. The variables and indicators used are internal audit with the main indicators of internal audit implementation (Internal Audit Charter) consisting of the duties and responsibilities of the internal auditor, basic principles of internal audit, internal audit activities, and relations with the audit committee. The audit committee with indicators of the audit committee charter consisting of the duties, responsibilities and authorities of the audit committee, the activities of the audit committee, the relationship between the audit committee and the board of commissioners and the relationship between the audit committee and internal auditors.The data used are primary and secondary data, data collection techniques using interview and documentation techniques. The analytical technique used is qualitative and quantitative analysis methods. The results of the analysis show that the Internal Audit and the role of the Audit Committee related to Good Corporate Governance in general have been carried out well. The Audit Committee and Internal Audit support the objectives of implementing corporate governance, and in accordance with applicable regulations. Keywords: Internal Audit, Audit Committee, Good Corporate Governance
ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA Rusmida J H Hutabarat; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.003 KB) | DOI: 10.52333/ratri.v3i1.809

Abstract

This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking.Keywords: Internal Control, Inventory Management, Effective
AUDIT MANAJEMEN ATAS KINERJA PEGAWAI PELAKSANA PEMERIKSA DAN ADMINISTRASI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI TIPE MADYA PABEAN B PALEMBANG Rusmida Jun Harapan Hutabarat; Shelly Farida Tobing
Strategi : Jurnal Manajemen Vol 12, No 02 (2022): Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i02.959

Abstract

Service Office and Customs Inspection Type Madya B Palembang is one of the agencies under the Ministry of Finance . Where in performing their duties have a wide scope and tanggungb great responsibility in its implementation it takes a strong human resources and competent . Accordingly, this paper basically discusses how the performance of inspectors and administrative personnel in implementing Service Office and Customs Inspection Type Madya B Palembang . The purpose of this study was to determine employee performance management audit of executive and administrative examiner in the Service Office and Customs Inspection Type Madya B Palembang . In conducting the performance audit of the Office of Management and Supervisory Customs Service Type Madya Palembang B using two performance appraisal system is the first to assess the value of employee behavior and measure performance against both the employee 's performance . From both these scoring systems has been studied and the results are as follows : First , in assessing the value of employee behavior and Supervisory Office for Customs Madya Type B Palembang was pretty good but there are still a few weaknesses that can cause maximal behavioral assessments employee proficiency level because it does not involve service users / customers . Second , in assessing employee performance achievement and executive examiner at the Office of Administrative Services and Customs Supervision Type Madya B Palembang was quite good but still needed supervision over reports the results of the performance achievements because there are cracks to create a report that is not in accordance with the the above facts are actually implementing employee performance achievements inspectors and administration . Management advised in the future to make improvements in the conduct pegwai performance assessment , namely the appraisal value at the time of filling the questionnaire behavior should involve service users / customers in order to achieve better results and reflects the actual value of employee behavior , and the assessment capian supervision on employee performance progress reports further enhanced employee performance . Tops should be more maximal employees in conducting supervision on employee performance report performance results in order to avoid statements that do not correspond to the actual results of performance of employees .
Co-Authors Rusmida Hutabarat Rusmida J H Hutabarat Rusmida Jun Harapan Hutabarat