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Journal articles on the topic 'Manual of internal control system'

Author: Grafiati

Published: 7 September 2021

Last updated: 29 July 2025

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1

Werner, Michael, and Nick Gehrke. "Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits." Journal of Information Systems 33, no. 2 (2018): 205–22. http://dx.doi.org/10.2308/isys-52112.

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ABSTRACT Auditors face new challenges when auditing internal controls due to the increasing integration of information systems for transaction processing and the growing amount of data. Traditional manual control testing procedures become inefficient or require highly specialized and scarce technical knowledge. This study presents audit procedures that follow a new approach. Instead of manually testing internal controls, automated procedures search for the absence of those controls. Process mining techniques are combined with advanced statistical analysis where process mining serves as a data

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Chen, Jason, Ming-Hsien Yang, and Tian-Lih Koo. "A Control-Data-Mapping Entity-Relationship Model for Internal Controls Construction in Database Design." International Journal of Knowledge-Based Organizations 4, no. 2 (2014): 20–36. http://dx.doi.org/10.4018/ijkbo.2014040102.

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The internal controls construction of a transaction system is important to management, operation and auditing. In the environment of manual operation, the internal controls of the transaction process are all done by manual mechanism. However, after the transaction processing environment has been changed from manual operation to computerized operation, the internal control techniques have been gradually transformed from manual mechanisms to computerized methods. The essence of internal controls in operational activities is the data expressions or constraints. The adoption of information systems

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Yang, Xiaoyu, Yuekun Heng, Zhiqiang Chen, Cunfeng Wei, Zhiming Zhang, and Long Wei. "The automatic measurement system for internal stress of acrylic." Journal of Instrumentation 18, no. 03 (2023): P03044. http://dx.doi.org/10.1088/1748-0221/18/03/p03044.

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Abstract The manual measurement system for internal stress of acrylic was designed and realized, which is based on photo-elastic principle and spectrometric method. The manual measurement system can support mobile and quantitative measurement, and plays an important role in the fields of material research and engineering project. With the extensive application of the stress measurement system, automation is required to promote measuring efficiency and overcome the shortcomings of the manual measurement system. Electric control turntable was chosen as the key component for automation and adopte

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4

ULLAH, Raheem, and Artur R. ANTONOV. "Improving the internal control system in the digital economy." International Accounting 27, no. 7 (2024): 809–26. http://dx.doi.org/10.24891/ia.27.7.809.

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Subject. This article examines the problems faced by the internal control systems of economic entities in the context of the digital economy, and it searches for potential solutions to improve the efficiency and adaptability of these systems. Objectives. The article aims to substantiate the areas for improving the internal control system in the context of digitalization. Methods. For the study, we used a systems approach, comparison, systematization, and data generalization. Results. Based on the analysis of the problems associated with the improvement of control procedures in the context of t

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Santillán Narváez, María Dolores, and Naldy Alexandra Rojas Marcillo. "Diseño de un sistema de control interno basado en el enfoque teórico Coso III para la empresa de confecciones Patitex de Ibarra - Ecuador." Visión Empresarial 15, no. 1 (2025): 79–98. https://doi.org/10.32645/13906852.1344.

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In this research, an internal control system based on the COSO III model was designed for the Company Patitex, Ibarra-Imbabura. The study had a mixed approach (quantitative and qualitative) and descriptive scope, non-experimental design. The internal control questionnaire and interview instruments were used. The results showed that there is poor internal control in the company, due to the lack of some instruments such as: a formal function manual and procedures manual, as well as the lack of a person responsible for evaluating, identifying and mitigating the risk. operational, lack of control

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6

Liu, Zheyuan. "The internal control method of modern management accounting information system." International Journal of Business and Management 1, no. 1 (2023): 15. http://dx.doi.org/10.56028/ijbm.1.1.15.2023.

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As we all know, the traditional accounting information system is mainly through manual management to achieve supervision and management, so accounting personnel in the use of the process, can not avoid the mistakes in the daily work and other problems, in order to effectively protect the security, scientific, accuracy of accounting information, by combining the modern management accounting information system and enterprise resource planning system, The budget control, collaborative processing and process control are fully integrated into the internal control mode of accounting information syst

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Nor, Sahar Rutin, Djunita Permata Indah, and Elok Heniwati. "Internal Control Analysis of Asset Management System at Hospital of Tanjungpura University." Jurnal Ilmiah Manajemen Kesatuan 12, no. 6 (2024): 2141–48. http://dx.doi.org/10.37641/jimkes.v11is1.2881.

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This research aims to analyze internal control in the asset management system at Hospital of Tanjungpura University. With a focus on environmental control, risk assessment, activity control, information and communication as well as monitoring in hospitals. This research method involves direct interviews with hospital staff to understand existing internal control practices. The results of this research show that the hospital has implemented environmental control well, but is still hampered by the manual recording system on medical devices. Monitoring of the management of medical devices has bee

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8

Julisar, Julisar. "Pengendalian Intern Terhadap Sistem Pengawasan Produksi Dan Sistem Biaya (Studi Kasus PT. XYZ)." ComTech: Computer, Mathematics and Engineering Applications 1, no. 2 (2010): 265. http://dx.doi.org/10.21512/comtech.v1i2.2347.

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Business use internal control to guide their operations, safeguard assets and prevent abuses their system. Management is responsible for designing and applying five elements of internal control. The results from the evaluation of Internal Control in Production Control System and Cost System are the company has a good enough internal control in both their systems, such as, implement the segregation of duties, effective and efficiency in their manual operation procedure, controlling their documents and assets. But one thing the company needs to be done is the using of pre-numbered form. Most of

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Aurellia, Nafizha Rahma, Hibatullah Akmal Ramadhan, Devi Ayunda Nur Aini, Andrean Dwi Pasetiya, Kaiv Isa Ahmada, and Wildan Atho’ Urrohman. "Internal Control System For Cash Purchases of Merchandise at ArfapuriMart." Indonesian Journal of Sustainability Policy and Technology 3, no. 1 (2025): 36–49. https://doi.org/10.61656/ijospat.v3i1.323.

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Purpose: This study aims to examine the cash purchase procedures at ArfapuriMart, a small retail business in Indonesia, and assess how effectively internal control elements are implemented. It also seeks to uncover weaknesses arising from the absence of formal documentation and the centralization of authority. Method: A qualitative approach using a case study method was applied. Data were gathered through interviews with staff and management, supported by document reviews. The evaluation was conducted using internal control theories from Mulyadi and other accounting information systems literat

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Gunawan, Henry, and Muhd Nuryatno Amin. "The Audit of Control System With Information Technology." Fundamental Management Journal 3, no. 1p (2018): 40–48. http://dx.doi.org/10.33541/fjm.v3i1p.734.

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This article speaks about the internal control system using the help of computer applications.The purpose of this article is to inform a shift of use in the control and supervision of operational system procedures in a previously manual with input or copy and paste from a data source to a particular software, but now from existing software applications can directly retrieve from data sources. This article presents the framework of information technology and research method for auditing in relation to quality control systems in IT domains. Limitations of this study on data, time and cost, as we

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Gunawan, Henry, and Muhd Nuryatno Amin. "The Audit of Control System With Information Technology." Fundamental Management Journal 3, no. 1 (2018): 40–48. http://dx.doi.org/10.33541/fjm.v3i1.734.

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This article speaks about the internal control system using the help of computer applications.The purpose of this article is to inform a shift of use in the control and supervision of operational system procedures in a previously manual with input or copy and paste from a data source to a particular software, but now from existing software applications can directly retrieve from data sources. This article presents the framework of information technology and research method for auditing in relation to quality control systems in IT domains. Limitations of this study on data, time and cost, as we

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12

Inta Budi Setya Nusa. "Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa." Britain International of Humanities and Social Sciences (BIoHS) Journal 3, no. 1 (2021): 86–92. http://dx.doi.org/10.33258/biohs.v3i1.376.

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This study aims to determine the quality of accounting information systems and internal controls at PT Nusantara Jaya Sentosa. The method used is descriptive qualitative. The data used are primary data and secondary data. Data analysis techniques are data reduction, data presentation and data verification. The results showed that the quality of PT Nusantara Jaya Sentosa's administrative system has changed from a manual system to a computerized system that produces useful output for each user of the information. This is evidenced by all the components needed to support a valid systems are owned

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Muhammad Angga Permana, Herman Karamoy, and Christian Datu. "Design of Isak-Based Financial Report Preparation System for the Jami' Miftahussalam Mosque 35." Formosa Journal of Applied Sciences 2, no. 10 (2023): 2213–28. http://dx.doi.org/10.55927/fjas.v2i10.6410.

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The majority of Indonesian people embrace Islam and mosques are a place of worship, based on ISAK 35 which states that mosques are a form of non-profit organization that must and must make financial reports. Apart from that, a good accounting information system will support internal control regarding cash use. The aim of this research is to analyze the need for an ISAK 35-based financial reporting system to evaluate internal cash control. The type of research used is qualitative research with a descriptive approach. The research results showed that the Jami Miftahussalam Mosque had not prepare

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Yang, Hua. "The Study on Accounting Information System Application Controls and Administrative Controls." Advanced Materials Research 490-495 (March 2012): 803–7. http://dx.doi.org/10.4028/www.scientific.net/amr.490-495.803.

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As the system of records that a business keeps to provide financial information, AIS has based its design on some fundamental principles. An accounting system is comprised of accounting records and a series of processes and procedures assigned to staff, volunteers, and/or outside professionals, which traditionally includes source documents, special journals, subsidiary journals and general journals. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by AIS. AIS brings with a set of new problems. The internal controls that ha

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Desi Lestari, Nurbaiti Nurbaiti, and Arnida Wahyuni Lubis. "Penerapan Sistem Informasi Akuntansi Terhadap Efektivitas Pengendalian Internal Kas Pada Usaha Peternak Ayam Broiler Di Kabupaten Labuhanbatu Selatan." Jurnal Mutiara Ilmu Akuntansi 2, no. 1 (2023): 125–43. http://dx.doi.org/10.55606/jumia.v2i1.2328.

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This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection

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16

Farkas, Maia J., and Rina M. Hirsch. "The Effect of Frequency and Automation of Internal Control Testing on External Auditor Reliance on the Internal Audit Function." Journal of Information Systems 30, no. 1 (2015): 21–40. http://dx.doi.org/10.2308/isys-51266.

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ABSTRACT Failure of the internal audit function (IAF) to detect a significant deficiency in internal controls is a significant shortcoming in the IAF's work performance. This shortcoming in the IAF's work performance reduces external auditors' willingness to rely on the IAF's work. Using a two-stage experiment, we investigate how the implementation of three different internal control testing remediation strategies (akin to CCM, ACL, and periodic manual testing), which vary in their automation and frequency, affect external auditors' perceptions of IAF strength and planned reliance on the IAF's

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17

Mory, Yohanes Hiang, and Wulan Dri Puspita. "Penerapan sistem informasi akuntansi penjualan di unit perdagangan koperasi unit Desa Pakis." Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) 4, no. 1 (2022): 9–15. http://dx.doi.org/10.26905/j.bijak.v4i1.7471.

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This study aims to determine the implementation of the Pakis Village Unit Cooperative (KUD) sales system as part of the trade unit and recommend a proposed sales system to strengthen internal control. The accounting records at KUD Pakis still use a manual system that tends to take time, besides that there is no separation of functions and authority in several functions, which are notes that need to be corrected by KUD Pakis. Strengthening of internal control is needed to maintain continuity in a business. These improvements will help make their work easier and protect their assets. This resear

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18

Daylin, Rosales Martín, Delgado Fernández Mercedes, Gloria Navarro Pentón Ana, Sosa Herrera Cinthia, Pérez Acosta Michelle, and Luis López Carmenates José. "PROCEDURES MANUAL OF THE QUALITY MANAGEMENT SYSTEM BY PROCESSES IN A UNIVERSITY." Revista Cubana de Administración Pública y Empresarial 7, no. 1 (2023): e264. https://doi.org/10.5281/zenodo.7633812.

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<strong>Abstract</strong> The quality management systems in higher education based on the ISO 9001:2015 standard, integrated with the requirements of Internal Control and the National Accreditation Board constitutes a Strategy adopted by Higher School of State and Government Cadres (ESCEG) for the fulfillment of its mission. The article aims to present the design of the Procedures Manual of the ESCEG Quality Management System, based on four stages, referring to the theoretical referential framework, the integral diagnosis with a focus on processes and risks, the design of the Manual, aligned t

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19

Titania, T. "ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY." JURNAL AKUNTANSI UNIVERSITAS JEMBER 14, no. 1 (2016): 55. http://dx.doi.org/10.19184/jauj.v14i1.1883.

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The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good under

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20

Amalia, Issabella Sofie, and Riska Agi Sawitri. "Analysis of Internal Control at N2 and POSPAY Pringsewu Post Office." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 8, no. 1 (2023): 46–60. http://dx.doi.org/10.34010/aisthebest.v8i1.10622.

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Information technology is currently experiencing a very rapid development, companies in operating their business already use a computerized system to access all activities carried out by the company. An information system is a system that collects, controls, and manages data to extract information needed by users for specific purposes. A good accounting information system and internal control will help the company to achieve its goals. The purpose of this study was to analyze the internal controls on the N2 and SOPP Pospay systems applied at the Pringsewu branch post office, Lampung, Indonesia

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Scarchilli, Karine, Jean-Louis Vercher, Gabriel M. Gauthier, and Jonathan Cole. "Does the oculo-manual co-ordination control system use an internal model of the arm dynamics?" Neuroscience Letters 265, no. 2 (1999): 139–42. http://dx.doi.org/10.1016/s0304-3940(99)00224-4.

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Nevidomyi, V., Yu Myronenko, K. Kanonishena-Kovalenko, and Ya Horobchuk. "IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 208 (2020): 32–41. http://dx.doi.org/10.17721/1728-2667.2020/208-1/4.

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The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The me

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23

Nurrahmadani, Aulia Suci, Mukhammad Idrus, and Masnawaty S. "Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District." Muhasabatuna : Jurnal Akuntansi Syariah 6, no. 2 (2024): 237–48. https://doi.org/10.54471/muhasabatuna.v6i2.2714.

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This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by obse

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Wagiu, Wisnu Saputra, Heidy Pesik, and Jerry Lintong. "Analysis Of Internal Control Systems On Merchandise Inventory Procedures At Perum Bulog Regional Office Of North Sulawesi." Eduvest - Journal of Universal Studies 4, no. 7 (2024): 5892–903. http://dx.doi.org/10.59188/eduvest.v4i7.1254.

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Inventory is very important in supporting the company's operational activities. Large quantities of inventory are vulnerable to the risk of damage, theft and misappropriation. Therefore, the internal control system must be implemented properly and effectively so that the inventory of goods is maintained. The purpose of this study is to determine the internal control carried out by Perum Bulog Kanwil North Sulawesi in order to get a clear picture of whether the internal control of inventory applied is effective. The method used in this study is a qualitative descriptive method, namely by conduc

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Rizkyatus Sholiha. "Evaluasi Sistem dan Prosedur Penggajian dan Pengupahan Untuk Meningkatkan Pengendalian Internal Perusahaan." SKETSA BISNIS 5, no. 1 (2019): 39–48. http://dx.doi.org/10.35891/jsb.v5i1.1594.

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English the remuneration system at PT.Matabiru Indonesia has a weakness in the procedure of filling in the list and related functions. The purpose of this study was to determine the systems and procedures for payroll and wages at PT. Matabiru Indonesia to improve the company's internal control and whether or not the control has described the elements of good corporate internal control. Data obtained through observation, interviews and documentation. This research uses a qualitative approach using descriptive research methods. Based on research conducted, there are still weaknesses in fil

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Roth, E. M., D. D. Woods, and J. M. Gallagher. "Analysis of Expertise in a Dynamic Control Task." Proceedings of the Human Factors Society Annual Meeting 30, no. 2 (1986): 179–81. http://dx.doi.org/10.1177/154193128603000217.

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A study is reported examining the knowledge and skill that differentiates expert from novice operators on a complex control task – manual control of feedwater during nuclear power plant startup. The results indicate that fundamental to expert performance is a good internal model of process dynamics that is used to anticipate the course of system response. Layered over it is a set of explicit control strategies that operators have developed that allow them to manipulate process dynamics to their own advantage.

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Efrianti, Desi, Yayuk Nurjanah, and Zona Fajar. "Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan." Jurnal Ilmiah Akuntansi Kesatuan 3, no. 3 (2015): 189–97. http://dx.doi.org/10.37641/jiakes.v3i3.861.

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The Purpose of this research is to find out how the internal audit of inventory can increase teh efficiency and effectiveness on PT Fastfood Indonesia Tbk, in one of its branch outlet; KFC Ekalokasari as the object. PT Fastfood Indonesia Tbk is the only company that has the rights of trademark Kentucky Fried Chicken (KFC) in Indonesia. The KFC Ekalokasari stock of goods are raw materials (chicken, vegetables, flour, etc), walk in process (marinated chicken, verkedel) and finished goods (beverages from suppliers) and also packaging materials. The results of this research shows that the internal

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Lumunon, Edwin, Heidy Pesik, Esrie Limpeleh, Kiet Tumiwa, and Susy Marentek. "Internal Control-Based QR Code Inventory System of Maintenance and Repair Application at Manado State Polytechnic." COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat 4, no. 10 (2025): 3307–15. https://doi.org/10.59141/comserva.v4i10.2913.

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The implementation of maintenance and repair activities at the Manado State Polytechnic is currently still manual so the evaluation of these activities cannot be monitored properly. Apart from that, reporting of damage to goods and repairs from units and departments is still manual with a letter signed directly and taken to Deputy Director 2 for approval. This will slow down the work process because UPT MR will carry out another evaluation which will then be reported to Deputy Director 2 for improvements. Therefore, we need an application that can make the steps for proposing repairs and maint

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ANGGRAINI, DESY ISMAH, Pramandyah Fitah Kusuma, and Amanatur Rosidah. "Internal Control Pada Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Perencanaan Dan Pengendalian Keuangan." Jurnal Maneksi 12, no. 4 (2023): 716–22. http://dx.doi.org/10.31959/jm.v12i4.1824.

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This research aims to find out whether internal control related to cash receipts and disbursements is running effectively or not. As well as to find out whether the internal control of the Financial Planning and Control System is in accordance with authorization from UD management. Dadhen Kurnia Abadi. This type of research is qualitative research with the data analysis technique used is descriptive analysis technique. Data was obtained by conducting interviews, observation and documentation. The results of the research show that the accounting information system for cash receipts and disburse

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Triko, Era Rahmadhani, Nella Artika Chintya Putri, Maya Nur Ramadhani, Masarrotul Kholidah, Shafira Azzahra Nanda Juniar, and Sekar Daniswara Putri Pravitasari. "Cash Receipt System at MSME Risol Mamadim." Sustainable Business Accounting and Management Review 7, no. 2 (2025): 37–48. https://doi.org/10.61656/sbamr.v7i2.282.

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Purpose: The purpose of this study is to determine the procedures for improving internal control in analyzing the cash receipt cycle at MSME Risol Mamadim. Method: The method used in this study is a descriptive qualitative method that includes two main methods of data collection, namely in-depth interviews and direct observation. There is one source interviewed, namely the owner of the MSME Risol Mamadim. This source has access to financial information and the decision-making process in the MSME. Recording income and expenses and managing financial documents are part of the work done to manage

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Debby Yusriliana Rahmawati and Tri Ratnawati. "Internal Audit Coso Framework Pada Fungsi Keuangan Berbasis Digital Untuk Menilai Kinerja Keuangan Di CV. Inti Bumi Multigrup." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 779–97. http://dx.doi.org/10.30640/ekonomika45.v11i2.2586.

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This research aims to determine how the role of digitalization on internal control How digitalization is used to assess the effectiveness of internal control in the financial function, how digitalization can make financial performance more efficient. This research is a descriptive qualitative research that measures and describes a certain social phenomenon by collecting facts, but without testing hypotheses using a triangulation approach, namely documentation, observation, and interviews. 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can af

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32

Maknun, Jauharatul. "Evaluasi terhadap Sistem Pengendalian Intern pada Proses Pemberian Kredit Mikro Koperasi Simpan Pinjam (KSP)." Journal of Economic, Bussines and Accounting (COSTING) 2, no. 2 (2019): 272–80. http://dx.doi.org/10.31539/costing.v2i2.548.

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Cooperative is a joint business entity engaged in the economy, consisting of those who berekotakan weak voluntarily joined and the equality of rights, is obliged to undertake a business that aims to meet the needs - the integrity of its members. Cooperative Artha Makmur is a keuhangan institution that collects funds from the community in the form of savings and menyerhkannya back in the form of credit. In the implementation of the provision of microcredit, the risk of credit congestion is a problem that is often faced by co-operatives and negatively affect the cooperative one of them inhibit t

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KOVALOVA, Tetiana, Anton ABRAMOV, and Mykola HORDIIENKO. "Optimising internal audit using big data analytics." Economics. Finances. Law 10/2024, no. - (2024): 16–21. http://dx.doi.org/10.37634/efp.2024.10.3.

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Internal audit plays an important role in modern organizations, providing a reliable system of control, assessment of the effectiveness of business processes and risk management. The audit checks how effectively the company's internal systems and processes are functioning, helps identify deficiencies and provides recommendations for their elimination. The purpose of the paper is to show how big data analytics can optimize internal audit processes, improving risk management, control effectiveness, speed of problem detection and accuracy of business process assessment. Internal control is a key

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Mackenzie, J. M., and R. W. Bergensten. "A five-axis computer-controlled stage for the Transmission Electron Microscope." Proceedings, annual meeting, Electron Microscopy Society of America 47 (August 6, 1989): 50–51. http://dx.doi.org/10.1017/s0424820100152227.

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A new five axis computer controlled stage system for the transmission electron microscope has been developed. The current design uses the existing stage of a Philips 400T without internal modification. The motors are all synchronous and employ feedback control from shaft encoders rather than “steps”.The X and Y translation controls have an increment of 15 nm and are engaged by electronic clutches. The alpha tilt control can be incremented in 0.0625 degree units which allows 16 “steps” per degree. The beta tilt has an increment of 0.0017 degrees (approximately 500 counts per degree). The Z axis

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Kalalo, Angraini Puspita, Ventje Ilat, and Dhullo Afandi. "ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (2020): 139. http://dx.doi.org/10.32400/gc.15.2.28025.2020.

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North Sulawesi Province levies five provincial taxes, two of which are PKB and BBN-KB which levied based on the determination of the regional head. This study aims to determine the adequacy of the system and procedures for collecting PKB and BBN-KB in the Province of North Sulawesi. The method used in this research is qualitative. The results of the study showed that the manual payment system and procedures were in accordance with applicable regulation namely Regional Regulation No.7 of 2011 article 52, while for the payment system and procedures through assitive device (dhrive thru) and onlin

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Fatmawati, Windy, and Gunawan Aji. "Inovasi Pengendalian Keuangan: Memperkuat Kinerja Siklus Murabahah KSU Kota Santri Bojong." Jurnal Akuntansi dan Audit Syariah (JAAiS) 5, no. 2 (2024): 164–77. https://doi.org/10.28918/jaais.v5i2.7724.

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ABSTRACT KSU Kota Santri Bojong has Murabahah products that are of interest to the community. This financing has operational standards that have been set by the internal organization. However, whether the standard has been implemented as it should. This internal control test aims to determine the extent to which the internal control system is operating. Includes activities of applying as a cooperative member, financing application, verification, financing, installments and repayment. Researchers used adopt observation, interview and documentation methods. Researchers used internal control ques

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Janvrin, Diane J., Maureen Francis Mascha, and Melvin A. Lamboy-Ruiz. "SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System." Journal of Information Systems 34, no. 3 (2019): 77–103. http://dx.doi.org/10.2308/isys-18-055.

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ABSTRACT Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tende

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Permata, Meyvira, Harsi Romli, and Leriza Desitama Anggraini. "Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019." International Journal of Community Service & Engagement 4, no. 1 (2023): 43–48. http://dx.doi.org/10.47747/ijcse.v4i1.1038.

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This study aims to analyze the payroll accounting information system to improve internal control at CV Percetakan Independent Palembang. The theory used was the American Statement of Basic Accounting Theory (ASOBAT) and the Theory of Technology Acceptance Model (TAM). Data were collected through interviews, observation, and documentation. This study implemented a descriptive approach to analyze data. The results show that there were several weaknesses in the company's payroll accounting information system that could weaken the company's internal control, namely: 1) several financial functions

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He, Zhaoping, Laura Bolling, Dalal Tonb, Tracey Nadal, and Devendra I. Mehta. "An Automated Method for the Determination of Intestinal Disaccharidase and Glucoamylase Activities." Journal of Automated Methods and Management in Chemistry 2006 (2006): 1–4. http://dx.doi.org/10.1155/jammc/2006/93947.

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Determination of disaccharidase and glucoamylase activities is important for the diagnosis of intestinal diseases. We adapted a widely accepted manual method to an automated system that uses the same reagents reaction volumes, incubation times, and biopsy size as the manual method. A dye was added to the homogenates as the internal quality control to monitor the pipetting precision of the automated system. When the automated system was tested using human intestinal homogenates, the activities of all the routinely tested disaccharidases, including lactase, maltase, sucrase, and palatinase, as w

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Fatmawati, Rizky Laelatul, and Ardiani Ika Sulistyawati. "SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERN TERHADAP PERSEDIAAN BAHAN BAKU (Studi Kasus Pada PT. Geomed Indonesia)." Solusi 19, no. 3 (2021): 220. http://dx.doi.org/10.26623/slsi.v19i3.4000.

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<p><em>This study was conducted in PT. Geomed Indonesia. The purpose of this study are : (1) To find out the method of recording raw material inventory system at PT. Geomed Indonesia, (2) To find out the procedures that make up the raw material inventory system at PT. Geomed Indonesia, (3) To find out the elements of internal control contained in the accounting system for raw material inventories at PT. Geomed Indonesia, (4) To find out whether the internal control accounting information system for raw material inventories is effective enough for the company. The method of research

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Putri, Nita Winatasari, and Siti Nurwahyuningsih Harahap. "Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI)." Owner 8, no. 3 (2024): 2917–27. http://dx.doi.org/10.33395/owner.v8i3.2119.

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This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data colle

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Nor Winda Sari and Wia Rizqi Amalia. "ANALISIS PENGENDALIAN INTERNAL PIUTANG DAGANG UD. FAISAL BULANMAS 1 KABUPATEN BARITO KUALA." SINERGI : Jurnal Riset Ilmiah 2, no. 1 (2025): 53–63. https://doi.org/10.62335/fwwfsm89.

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Accounts receivable, as one of the current assets of a trading company, is an important asset because it shows the amount of income received. A very large amount of receivables causes the percentage of uncollectible receivables to also be quite large. Therefore, it is necessary to have effective control so that fraudulent acts on trade receivables can be reduced. The internal control system is policies and procedures that protect assets from misuse. This research aims to find out how to implement the internal control system for trade receivables in minimizing uncollectible receivables at UD. F

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Sanjaya, Rudi, Nurhayati Nurhayati, and Sri Mulyani. "ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN PERSEDIAAN PADA PT. SUPIM DELI PERKASA." Worksheet : Jurnal Akuntansi 2, no. 2 (2023): 45–55. http://dx.doi.org/10.46576/wjs.v2i2.3460.

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This study aims to find out how the internal control system is in inventory management and whether theapplication of the internal control system in inventory management at PT. Supim Deli Perkasa cansupport the effectiveness of inventory control. The data used in this study is qualitative with adescriptive approach. The results of the study show that internal control at PT. Supim Deli Perkasa hasnot been implemented optimally and regarding inventory management it is still vulnerable to dangerand risk, because from purchasing procedures, storing goods, recording to selling merchandise, thecompan

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Gao, Jie, Chengqiang Yin, and Chao Jiang. "Research on clutch position control based on backstepping method for small-sized tractors." Science Progress 106, no. 2 (2023): 003685042311726. http://dx.doi.org/10.1177/00368504231172602.

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Tractors installed automated manual transmission can avoid discomfort for the drivers because of excessive limbs intervention as well as improve shift quality. Automatic clutch control is critical for the performance of the automated manual transmissions. For a good operation, precise and fast control of clutch position is mandatory. In order to meet these requirements, an enhanced strategy focused on the clutch is presented adopting a simple tracking control method based on the detailed models in this study. Clutch models including DC motor model and mechanical actuator model are established

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Toala-Mendoza, Susy T., Karina C. Arteaga Muñoz, and Jhon A. Álava-Intriago. "Control interno en los costos de fabricación de los productos lácteos en la Cooperativa de Producción Agropecuaria “Chone Ltda”." Polo del Conocimiento 3, no. 11 (2018): 282. http://dx.doi.org/10.23857/pc.v3i11.796.

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<p style="text-align: justify;">This research work consists of carrying out an analysis of the accounting processes that are executed in the Cooperative of Agricultural Production of Chone Ltda, through the application of the internal control system and thus be able to identify which are the strengths and weaknesses of the company. The same will allow to know what are the errors that should improve and change, so that this entity is a leader in the market in the processing of dairy products. In order to achieve better control, it was necessary to elaborate a procedure manual for the inte

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Wahyu Saputra, Okta, Annisa Fitri Anggraeni, and Winna Roswinna. "The Effect of Information Technology Utilization and Internal Control on Regional Financial Information Systems and Their Impact on The Quality of The Financial Statements of The Riau Islands Provincial Government." Dinasti Information and Technology 1, no. 3 (2024): 85–95. https://doi.org/10.38035/dit.v1i3.989.

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Several things that influence agency performance are the use of information technology and internal control. Information technology and physical internal control are two different things, but IT can be used as a tool to make it easier to carry out internal control and that does not mean that without IT internal control cannot be carried out, it can still be carried out, it's just that with IT it will be much easier because there are things - things that are difficult to achieve by manual internal control. The aim of this research is to examine the influence of the use of information technology

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Ramdani, Dani, Bimbim Maghriby, and Nirwan Nirwan. "SCALE UP UMKM THROUGH DIGITALIZATION, FINANCIAL LITERACY AND BUILDING AN INTERNAL CONTROL SYSTEM AT SORCHA LAUNDRY." Abdi Dosen : Jurnal Pengabdian Pada Masyarakat 7, no. 4 (2023): 1498. http://dx.doi.org/10.32832/abdidos.v7i4.2079.

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Sorcha laundry is an MSME in Bandung City that was established in 2021. Sorcha laundry is determined to become a laundry retail that serves all types of customer laundry, ranging from kilo items, premium units, bed covers, linens, baby strollers, shoes, bags, to carpet washing services. The problem faced by Sorcha laundry is that it wants to develop its business by opening many branches in Indonesia, does not understand the importance of branding, does not have good financial literacy, is less adaptive to digitalization, bookkeeping is still manual, does not have a standard system so it is dif

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Megawati, Aisyah, Salwa Nurma Chalifia, Zafira Zahra Mufidhatul Ilma, Diah Ratna Junita, Ayu Ardhana Putri, and Maida Cheryl Azaria Hidayat. "Efektivitas Sistem Pengeluaran dan Penerimaan Kas pada Lembaga Keagamaan: Studi Kasus Pengelolaan Keuangan Masjid Nurul Ilmi." Public Management and Accounting Review 6, no. 2 (2025): 13–24. https://doi.org/10.61656/pmar.v6i2.322.

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Purpose: This research seeks to understand how petty cash transaction recording systems are implemented within the mosque environment, as well as to examine the supervisory mechanisms and the management’s response to funding shortages and the need for financial audits. Method: The method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews, direct observation, and document studies related to the daily processes of recording, reporting, and overseeing financial transactions, particularly in managing cash receipts and disbursements. The resear

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Rahmafitri, Ghina, and Sugih Sutrisno Putra. "Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay." Indonesian Accounting Literacy Journal 2, no. 1 (2022): 26–44. http://dx.doi.org/10.35313/ialj.v2i1.3209.

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The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method

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Endrawati, Firman Surya, and Widio Putra Perta R. "Perancangan Sistem Akuntansi Persediaan Dan Kartu Gudang Berbasis Komputer Pada Konveksi Tas." Akuntansi dan Manajemen 10, no. 2 (2015): 21–27. http://dx.doi.org/10.30630/jam.v10i2.102.

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Bag is one of commodities produced by local industries in Indonesia in general, and in particular western Sumatra. However, the company, has several weaknesses related to the management and recording of inventory such as the lack of segregation of duties and responsibilities by each section, management procedures and record-keeping supplies inadequate and the lack of documents and records that support the transactions related to inventory , This research aims to design a card inventory accounting system and computer-based warehouse that will be applied to the sales system, purchasing system an

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