IJEBD (International Journal Of Entrepreneurship And Business Development)
Vol 1 No 2 (2018): March 2018

Evaluation of Internal Control Activities Operating Income On Technical Implementation Unit (UPTD) Terminal Joyoboyo Surabaya

Yanna Eka Pratiwi (Faculty of Economics Merdeka University Surabaya)
Supartini Supartini (Faculty of Economics Merdeka University Surabaya)



Article Info

Publish Date
30 Mar 2018

Abstract

This study aims to determine whether the application of internal control activities on operating income has been running effectively. This research method using quantitative analysis of the factors which is causing a problem, for that we need the internal control over operating income, and using qualitative data analysis techniques in order to determine as to whether the evaluation of internal control penapatan reception operations have been implemented effectively. The results of this study indicate that the implementation of the internal control on the Terminal UPTD Joyoboyo can not be implemented, the implementation of internal control can only be done if the amendment to the accounting system as well as the separation of the functions necessary to anticipate the implications fungsi.Sebagai geminating expected by the authors is the need to change the system accounting is centralized to decentralized, monitoring needs to be optimized, it is expected the separation of the functions to avoid geminating functions.

Copyrights © 2018






Journal Info

Abbrev

ijebd

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and ...