ANALISIS PENGENDALIAN INTERNAL PADA AKTIVITAS PEMBELIAN GUNA MENINGKATKAN EFEKTIVITAS OPERASIONAL CV. MAJU MAPAN

Abstract

The Company in operating activities are effectively requires internal control. Internal control is a way to provide direction, monitor and measure the resources of an organization. Internal control in the operational activities of the company aim to maintain the integrity of accounting information and protect company assets from fraud, waste and theft. In CV.Maju Mapan there is early indication related to internal control in purchasing activities that is no segregation of duties and inadequate use of documents in which company still needs evaluation and correction to increase effectiveness operational activities of the company. The purpose of this research was to analyze the internal control in purchasing activities in order to increase the effectiveness of operational activities in CV.Maju Mapan based on COSO standards. This research is a qualitative research where data collection was obtained from interviews, observation and documentation. These results indicate that CV.Maju Mapan need to implement segregation of duties in purchasing department and improve company policies related documentation in purchasing activities and policies about competence development of human resources so that it can support more effective internal controls in order to obtain an accurate accounting information to support management decision and protect the company's assets from fraud and theft.