you're reading...
Accounting Information System

Case Study SIA I – RISK EXPOSURE & INTERNAL CONTROL STRUCTURE

Compulsory (Wajib) for Accounting Class A-B-C

Jane Houston opens a shoe store and hire two employees. She also ask you, a public accountant, to prepare financial statements for her at the and of each month. You agree but suggest that she needs an adequate internal control structure to make the venture success. She tells you that internal controls are not critical to the operations of a very small firm, such as the shoe store. Also, she replies that she cannot afford more costly outlays and that she does not want to offend the two employees with elaborates precautions. She says her employees are family-oriented, ethical, and honest and therefore would not steal from the the firm.

Required:

  1. Explain to Jane why a sound internal control structure is a critical to a very small firm as it would be for a much larger firm
  2. Present the response you would offer to her argument that controls would be too costly
  3. Present the response you would offer to her other argument that her employees would not steal from the firm
  4. Point out the difficulties in establishing an effective internal control structure in her shoe store
  5. Would you recommend the she formally implement all five internal control structure? Explain

Post your answer in this web “Leave a Comment” menu at the latest 4th June 2011. You can answer in English or Bahasa Indonesia, however, answering in English would be an additional point.

This case study is taken from:

Wilkinson, J.W., Cerullo, M.J., Raval, V., and Wong-On-Wing, B. 2000. Accounting Information Systems: Essential Concepts and Applications. Fourth Edition. John Wiley and Sons, Inc. USA

About yuniartihidayah

Monash University, Australia, PPAK UB Interests: Listening to music, reading, traveling, eating delicious food, and networking

Discussion

66 thoughts on “Case Study SIA I – RISK EXPOSURE & INTERNAL CONTROL STRUCTURE

  1. answer:

    1.Because the Internal Control System is a plan that includes organizational structure and all the methods and tools that function:
    a. Keeping the wealth of the organization.
    b. Checking the accuracy and correctness of accounting data.
    c. Encourage efficiency.
    d. To encourage compliance with management policies.
    and with internal controls to prevent loss or waste of corporate resources processing, so the company can grow and be developed.

    2.conduct an internal control is not expensive when compared with the results obtained, because by doing control and internal control, the risks can be controlled and the effective and operational activities are conducive running the company so that companies get the maximum performance and profits by doing an internal control.

    3.with the shoe company’s internal control will be protected from fraud and theft because employees do with the control system, it can be avoided by performing monitoring. because monitoring is one method of significant internal control, thus will not occur fraud and the company property to be safe.

    4.trouble in building an effective internal control structure and efficiency in the shoes store are:
    a. shop owners have assumption that by doing internal controls will increase costs and expensive. whereas in the presence of internal controls and effective employee performance becomes more efficiency.
    b. the existence of mutual trust between the owner of the shoe store with employees so that the trust has been considered enough. but in the presence of internal controls to minimize fraud.

    5.yes I recommend to perform internal control, because by doing internal controls established by the company purpose will be achieved, the resulting the company financial statements can be trusted, the company activities in line with laws and regulations, as well as to prevent loss or waste processing company resources.

    Posted by Arif riska kurniadi - 09520013 - Akuntansi B | June 2, 2011, 10:36 am
  2. Hello jane , i would like to give little solving to you and your corporate.
    From this case i can say :
    1. As well known fact that, internal control is one part of system in one organization or corporate as the procedure and as the direct to do the activity. Whereas, Internal control structure policies and procedures are in the set to obtain reasonable assurance that specific objectives of business units will be in reach. From this explanation you can see that how important Internal control structure in your corporate, eventhough your corporate is still small , means that it has the basic to be big corporate.
    2. In my point of view, internal controlling is not just spent much money to do that. Bui, it also gives reciprocity to prevent and detect fraud (fraud) and protect organizational resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks). In simple words, internal controlling is useful.
    3. One of the benefits of the internal control that is at once to supervise the employees who work there. so it will be more observant enough. Viewed from the control structure that consists of five points are:
    1. Environmental Control
    2. Risk Assessment
    3. Control Activities
    4. Information and Communication
    5. Supervision
    From those strukture it gives the performance of the integrated system that can dynamically respond to changing conditions that showed by employee as the one of example.
    4. which occurred in a shoe store owned by jane is because owners are afraid to use the internal control because it assumes will be a lot to spend his money back in the process, can also be viewed from the trust store owners who assume that their employees have become part of the family so that it need not necessarily suspect. even when working families will not close the possibility of fraud will be found. but it all we can only prevent a variety of ways because we know that the different characteristics of each individual
    5. yes I recommend the five internal control structure at Jane shoe store is because although the corporate is still relatively small corporate but if at the beginning of the operation of these corporates already have an organization which encompass the overall control that can make the corporate have a performance which is no doubt about it, then if one day jane company is running smoothly, do not bother to create a system from scratch again. only resume the existing system

    Posted by SHAFIATUL JAMILAH | June 2, 2011, 2:42 pm
  3. 1.pengendalian intern sangatlah penting tidak hanya untuk usaha yang berskala besar namun pada skala kecil ataupun menengah, karena dengan pengendalian intern akan tercipta pemisaha tugas dan otorisasi yang jelas kemudian adanya penaksiran resiko hal ini merupakan salah satu faktor agar usaha yang kita lakukan dapat effective dan usaha yang dijalankan berpotensi menjadi besar
    2.element dari pengendalian internal adalah. Lingkungan internal, pengukuran resiko kontrol aktivitas serta adanya informasi dan komunikasi dan kurang tepat rasanya apabila mengatakan penggunakan internal itu memakan biaya yang sangat mahal, menurut saya pengendelian internal itu adalah modal awal kita untuk membentuk usaha yang effective, dan dapat meminimalkan resiko resiko yang memerlukan biya tinggi ataupun resiko rugi.
    3.budaya organisasi yang salah apabila dalam suatu organisasi menerapkan istilah “sungkan” ataupun sistem kekerabatan karena didalamnya tidak ada pendelegasian wewenang dan tanggung jawab secara terperinci. Tidak ada etika ataupun struktur organisasi yang jelas maka tidak menutup kemungkinan adanya penyelewengan atau penyalahgunaan oleh karyawan, sementara dalam pengendalian internal hal yang disebutkan diatas merupakan element dari pengendalian intern yang masuk pada lingkungan pengendalian, maka dari itu pengendalian internal sangatlah penting meskipun hanya perusahaan kecil.
    4.jane terlalu merasa ragu untuk melakukan pengendalian internal karena merasa tidak enak pada kedua karyawannya dan merasa kalau kedua karyawanya itu tidak akan melakukan kesalan atau mencuri barangnya, kemudian jane merasa kalau pengendalian memakan biaya yang tinggi, ini merupakan faktor kesulitan membangun pengendalian internal.
    5.ya saya akan merekomendasikanya, karena dengan pengendalian intenal akan ada pemisahan tugas yang benar, informasi yang akurat seperti laporan keuanganya, struktur organisasinya jelas sehingga tercipta prosedur yang tepat, sehingga akan menjadikan family shoe store akan lebih baik dari sebelumnya.

    Posted by nuriya sari (09520012) | June 3, 2011, 1:52 am
  4. 1. Mr. jane actually the internal control structure is very important especially for companies that still small, because if there is no internal control structure within the company will likely emerge the father of crime. By using the internal control structure, the chances of a crime can be minimized and the impact on the revenue that you earn will increase, so that later you can enlarge father’s shoe store.
    2. Actually it is not too costly controls, in the presence of the father controls only a small charge for these controls will be very useful for the progress of the father company.
    3. Are you sure that the employee you would not steal from the company?. What if the employee has the opportunity to perform the act of theft? because you trust the employees you, then they have the opportunity to perform acts of evil. Can we trust them but we also better anticipate before the fraud.
    4.even if the father comes from a family of employees own father, the father should be able to act professionally in order to advance the company’s father. If I may suggest, if the transactions made by employees with scaner tool buyers use in the shoe store you placed the tv, for in-store activity can be monitored.
    5. (a )Dari segi lingkungan pengendalian, bagaimana kalau di toko bapak digunakan scaner serta sisi tv. (b)Dari segi perhitungan resiko,dengan menggunakan scaner serta sisi tv diharapkan bisa meminimalisir kejahatan serta penggelapan. (c)Dari segi informasi dan komunikasi,diharapkan informasi dan komunikasi yang dilakukan dengan karyawan bapak dapat terbuka sehingga tidak ada sesuatu yang disembunyikan. (d)Dari segi aktifitas pengendalian, diharapkan dalam aktivitas pengendalian dilakukan secara maksimal agar kecurangan bisa dikendalikan. (e) monitoring, dengan adanya alat scaner serta sisi tv diharapkan monitoring dapat terlaksanakan dengan baik. 5. (a) In terms of the control environment, what if the store you used scanner and tv side. (b) In terms of risk calculation, using a scanner and tv side is expected to minimize crime and fraud. (c) In terms of information and communication, it is hoped the information and communications made by employees of the father can open so there is nothing to hide. (d) In terms of control activities, is expected in maximally control activities carried out for cheating can be controlled. (e) monitoring, with a scanner tool and the monitoring can be expected tv properly fulfilled.

    Posted by Nilatun ni'mah | June 3, 2011, 2:37 am
  5. 1. Because the internal control would make a stronger company when the leader has a great soul kemimpinan but also the internal control would make a company vulnerable if the leader can not lead his company well, and that internal control is the foundation of a company because it involves the welfare of employees in it, So internal control is very important for the community bond that is still a small company and want to develop

    2. Internal control is expensive but if internal controls to run properly, we will be able to provide results that are far greater than spending that is used to perform internal control.

    3. With the company’s internal control will always be watching for every employee so that a shoe company’s products will be guaranteed the security of employees who would steal the shoes.

    4 difficulty that would exist in the building of internal control is a conflict that could occur within the enterprise, both among employees with the employees and employees with leadership, and also business owners who still think that the very expensive internal control will lead to difficulty controlling

    5. Yes, I would suggest to hold internal controls for smaller companies will become large in accordance with the objectives to be achieved.

    Posted by miftakhul roifah -09520035 akuntansi C- | June 3, 2011, 3:26 am
  6. 1. Because the Internal Control System Includes organizational structure and all the methods and tools used to be coordinated within the company in order to maintain the security of company property, check the accuracy and correctness of accounting data, promote efficiency, and help to encourage compliance with management policies that have been determined. So setruktur in internal control is necessary for a very small company because it will be a company much larger and growing, Tujuanya is to ensure corporate management for companies that set will be achieved. The financial statements produced by the company can be trusted. The company’s activities in line with laws and regulations. And internal controls to prevent loss or waste of corporate resources processing. Internal control can provide information about how to assess company performance and management of the enterprise and provide information that will be used as guidance in planning.
    2. My response to the argument that the controls would be too expensive if a company’s property security is not maintained properly. The company could have, not the cost is too expensive if a company uses the system of internal control. Moreover, the shoe company that is still small and not growing too fast like this. Accounting Internal Control should be made to prevent the inefficiency that the goal is to maintain the company’s assets and check the accuracy of accounting data. Examples of separation of functions and responsibilities between organizational units. Administrative controls should be made to encourage efficiency and management policy of encouraging compliance.
    3. The response that I will offer another argument that the employee he will not steal from the company if using the internal control system. Dikarnakan philosophy and operating style of management philosophy is a set of basic beliefs which become the parameters for the company and its employees that describes what should be done and that was not done. Operational style reflects ideas about how the operations manager of a company must do (corporate philosophy is communicated through the operating style of management). One of the organizational structure of a key element in the control environment is the organizational structure. Organization Chart shows the pattern of authority and responsibility that exist within a company. (Decentralization or centralization) of the Board of Commissioners and the Audit Committee of the Board of Commissioners is the liaison between stockholders and company management. Shareholders entrust control over the management through the board of commissioners. (So it all depends on the board of commissioners) audit committee established by the board of commissioners to supervise the implementation of the operational control of the company.
    4. The difficulty in building an effective internal control structure in shoe stores is if from:
    a) The effectiveness and efficiency of company operations
    b) Reliable Financial Reporting
    c) Compliance with the procedures and regulations in force
    Of the three categories of corporate objectives can not be achieved, ie when the condition:
    a) The Board of Directors and management have an understanding of the achievement of corporate objectives, to include the achievement of goal or target company, including the performance, profitability, and security resources (assets) of the company.
    b) Financial Statement published is reliable and trustworthy, which includes the segment as well as interim reports.
    c) The procedures and rules set by the company are adhered to and complied with properly.
    Some of the factors that weakened the internal control, namely:
    1. Collusion, in the form of cooperation that is not healthy.
    2. Mental, that mentality is not good employees.
    3. Costs, ie costs of labor and tools that might burden the company in a burdensome system of internal control. ”
    As well as companies that reported the condition in which the design or operational from one or more of its internal controls are not able to reduce or decrease a risk of mild or wrong presentation caused by error or fraud that the relative amount of material related to the financial statements if the audit will be found, will but not detected in the same period by employees in the implementation of the work normally. So in building the structure will have difficulty in internal controls are effective.
    5. I recommend he formally applied all five internal control structure that is:
    (A). Environmental Control
    Is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competence company personnel, management philosophy and operating style, the way manajmene in delegating tasks and responsibilities, manage and develop personnel, as well, directives given by the board of directors.
    (B). Risk Assessment
    Identification and analysis of relevant risks to achieving the goal that is about determining “how risks are assessed for and managed.” This component should identify both internal and external risks to be assessed later. Before conducting the risk assessment, goals or targets should be determined in advance and is associated in accordance with the level-level.
    (3). Control Activities
    Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. Includes: activities approval, authorization, verification, reconciliation, inspection of operational performance, safety resources (assets), separation of duties and responsibilities.
    (4). Information and Communication
    Accommodate the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. In the company (organization), information system is a key component of this control. Information internal and external events, activities, and the conditions and prerequisites should be communicated to management to obtain information on business decisions to be taken, and for external reporting purposes.
    (5). Supervision
    Internal controls should be monitored by management and personnel within the company. This is a framework that is associated with the internal audit function within the enterprise (organization), is also seen as a general management supervision of such activities and supervision activities. It is important that internal control deficiencies should be reported upwards. And a serious waste should be reported to top management and board of directors.

    Posted by Anis Anieta Rahmawati (Akuntansi C) | June 3, 2011, 4:11 am
  7. Tugas SIA I
    Nama : Nanik Sugiarti
    NIM : 09520082
    1. Explain to Jane why a sound internal control structure is a critical to a very small firm as it would be for a much larger firm
    Struktur pengendalian internal sangat diperlukan untuk sebuah perusahaan, walaupun perusahaan tersebut kecil. Pengendalian internal dan metode pengolahan data merupakan hal yang mendasar dalam sistem akuntansi. Pengendalian internal adalah kebijakan dan prosedur yang melindungi aktiva perusahaan dari kesalahan penggunaan, memastikan bahwa informasi usaha yang disajikan akurat dan meyakinkan bahwa hukum serta peraturan telah diikuti. Tujuan pengendalian internal adalah memberikan jaminan yang wajar bahwa: (a.) Aktiva dilindungi dan digunakan untuk pencapaian tujuan usaha. (b.) Informasi bisnis akurat. (c.) Karyawan mematuhi peraturan dan ketentuan.
    Pengendalian internal dapat melindungi aktiva dari pencurian, penggelapan, atau penempatan aktiva pada lokasi yang tidak tepat. Salah satu pelanggaran serius terhadap pengendalian internal adalah penggelapan oleh karyawan (employee fraud). Jane dalam perusahaan (toko sepatu) boleh saja mengatakan karyawannya tidak akan mencuri. Tapi apa salahnya Jane juga menerapkan pengendalian internal di perusahaanya dengan cara membuat struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas. Jika dalam tokonya terdapat 2 karyawan, maka karyawan pertama di bagian akuntansi dan yang kedua di bagian operasi. Jadi kedua karyawan tersebut mempunyai tugas dan tanggung jawab yang berbeda. Jika tidak ada pembeda tugas dan wewenang biasanya terjadi pendobelan tugas dan tanggung jawab.
    Unsur-unsur pengendalian internal (elements of internal control) adalah:
    a.Lingkungan pengendalian
    Lingkungan pengendalian suatu perusahaan mencakup seluruh sikap manajemen dan karyawan mengenai pentingnya pengendalian yang faktornya antara lain dipengaruhi oleh falsafah dan gaya operasi manajemen. Selain itu, struktur organisasi usaha yang merupakan kerangka dasar untuk perencanaan dan pengendalian operasi juga mempengaruhi lingkungan pengendalian. Kebijakan personalia meliputi perekrutan, pelatihan, evaluasi, penetapan gaji, dan promosi karyawan juga mempengaruhi lingkungan pengendalian.
    b.Penilaian resiko
    Semua organisasi menghadapi resiko. Contoh-contoh resiko antara lain perubahan tuntutan pelanggan, ancaman persaingan, perubahan peraturan, perubahan factor ekonomi seperti perubahan suku bunga, dan pelanggaran karyawan terhadap prosedur perusahaan. Setelah resiko dapat diidentifikasi, maka dapat dilakukan analisis untuk memperkirakan besarnya pengaruh dari resiko tersebut serta tingkat kemungkinan terjadinya, dan menentukan tindakan-tindakan untuk meminimumkannya.
    c.Prosedur pengendalian
    Prosedur pengendalian diterapkan untuk memberikan jaminan yang wajar bahwa sasaran bisnis akan tercapai, termasuk penggelapan. Diantara prosedur-prosedur itu adalah: (1) Pegawai yang kompeten, perputaran tugas, dan cuti wajib. (2) Pemisahan tanggung jawab untuk operasi yang berkaitan. (3) Pemisahan operasi, pengamanan aktiva, dan akuntansi. (4) Prosedur pembuktian dan pengamanan.
    d.Pemantauan terhadap system pengendalian internal akan mengidentifikasi dimana letak kelemahannya dan memperbaiki efektivitas pengendalian tersebut.
    e.Informasi dan komunikasi
    Informasi yang valid mengenai lingkungan pengendalian, penilaian resiko, prosedur pengendalian, dan pemantauan diperlukan oleh manajemen untuk mengarahkan operasi dan memastikan terpenuhinya tuntutan-tuntutan pelaporan serta peraturan yang berlaku.
    2. Present the response you would offer to her argument that controls would be too costly
    Lingkungan pengendalian mencerminkan sikap dan tindakan para pemilik dan manajer perusahaan mengenai pentingnya pengendalian intern perusahaan. Efektivitas unsur pegendalian intern sangat ditentukan oleh atmosfer yang diciptakan lingkungan pengendalian. Jika di toko sepatu ini tidak ada pengendalian internal, maka karyawan akan berbuat semaunya sendiri. Lingkungan harus ada pengendalian, dengan adanya pengendalian internal akan berdampak besar terhadap keseriusan kedua karyawan tersebut dalam bekerja. Jadi Jane harus menerapkan pengendalian internal demi kelangsungan jangka panjang toko sepatunya. Dengan pengendalian internal yang baik maka akan membuat perusahaan lebih maju.
    3. Present the response you would offer to her other argument that her employees would not steal from the firm
    Pengendalian internal dapat melindungi aktiva dari pencurian, penggelapan, atau penempatan aktiva pada lokasi yang tidak tepat. Salah satu pelanggaran serius terhadap pengendalian internal adalah penggelapan oleh karyawan (employee fraud). Dengan penerapan pengendalian internal yang benar maka karyawan tidak akan mencuri. Sehingga bukan kepercayaan Jane aja yang dibutuhkan, tetapi bukti bahwa kedua karyawan tersebut tidak mencuri dan mereka benar-benar bekerja sesuai dengan tugas dan tanggng jawab masing-masing. Jika kedua karyawan tersebut benar-benar bekerja dengan baik maka pengedalian internal di toko sepatu tidak akan berat dan dapat memajukan toko sepatu tersebut. Begitu pula engeluaran yang di keluarkan untuk auditor tidak banyak, atau tidak perlu auditor untuk penyusunan laporan keuangan tiap bulannya. Laporan keuangan bisa dilakukan oleh karyawan bagian akuntansi. Butuh auditor hanya awal penyusunan struktur pengendalian intern dan standart laporan keuangan saja.
    4. Point out the difficulties in establishing an effective internal control structure in her shoe store
    Di toko sepatu kesulitan dalam membangun struktur pengendalian internal yang efektif, karena pemilik toko kurang tanggap akan pentingnya pengendalian internal di sebuah toko sepatunya. Walaupun toko sepatunya kecil tapi untuk pengendalian internal sangatlah penting untuk kemajuan toko sepatunya. Sehingga tugas audit disini menjelaskan akan pentingnya pengendalian internal di perusahaan, sesuai tujuan pengendalian internal perusahaan yaitu: menjaga kekayaan perusahaan, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi, dan mendorong dipatuhinya kebijakan menejemen. Jika Jane telah mengerti tentang pentingnya pengendalian internal di toko sepatunya, maka pengeluaran yang dikeluarkan untuk auditor tidak banyak, bahkan tidak perlu auditor karena dia sudah faham tentang pengendaian internal dan pemmbuatan laporan keuangan. Dan untuk kecurangan dalam bekerja akan berkurang, hal ini akan membuat toko sepatu lebih maju.
    5. Would you recommend the she formally implement all five internal control structure? Explain
    Di toko sepatu belum secara resmi menerapkan semua struktur pengendalian internal, karena Jane masih menganggap pengendalian internal tidak penting untuk tokonya, karena dia terlalu percaya dengan kedua karyawan yang bekerja di toko sepatunya. Jane belum pernah merasakan akibat dari tidak adanya pengenalian internal, tapi jangan sampai terjadi seperti itu. Sebelum kejadian kerugian, sebaiknya auditor tetap menjelaskan akan pentingnya pengendalian internal di toko sepatu tersebut. Selain itu auditor memberitahu dampak dari tidak adanya pengendalian internal kepada Jane, sehingga Jane akan menerapkan pengendalian internal di toko sepatunya. Dan untuk penerapan pegendalian internal pakai yang sederhana dulu, karena masih permulaan menjalankan pengendalian internal.
    1. Explain to Jane why a sound internal control structure is a critical to a very small firm as it would be for a much larger firm
    Internal control structure is needed for a company, although the company may be small. Internal control and data processing methods are fundamental in the accounting system. Internal controls are policies and procedures that protect corporate assets from misuse, ensuring that business information is presented accurately and ensure that laws and regulations have been followed. Internal control objectives are to provide reasonable assurance that: (a.) assets are protected and used for the achievement of business objectives. (B) Accurate business information. (C) Employees comply with rules and regulations.
    Internal controls to protect assets from theft, embezzlement, or placing assets in an inappropriate location. One of the serious violations of internal control is embezzlement by employees (employee fraud). Jane in the company (shoe store) might say employees will not steal. But what’s wrong with Jane also apply internal control in his company by creating an organizational structure that separates the strictly functional responsibilities. If there are 2 employees in his shop, the first employee in the accounting and the second in the operation. So both the employee has the duties and responsibilities are different. If there is no distinguishing the duties and authority usually occurs pendobelan duties and responsibilities.
    Internal control elements (elements of internal control) are:
    a.Lingkungan control
    Environmental control of a company covers the whole attitude of management and employees about the importance of controlling factors, among others, influenced by the philosophy and operating style of management. In addition, the structure of the business organization which is the basic framework for planning and controlling operations also affect the control environment. Personnel policies covering recruitment, training, evaluation, salary determination, and promotion of employees also affect the control environment.
    b. Risk assessment
    All organizations face risks. Examples of risks include changes in customer demands, competitive threats, regulatory changes, changes in economic factors such as changes in interest rates, and employee violations of company procedures. Once the risk can be identified, it can be analyzed to estimate the level of influence of these risks and the degree of possibility, and determine actions to meminimumkannya.
    c. Prosedur control
    Control procedures implemented to provide reasonable assurance that business objectives will be achieved, including embezzlement. Among these procedures are: (1) Employees who are competent, rotation of duties, and must leave. (2) Separation of responsibilities for related operations. (3) Separation of operations, safeguard assets, and accounting. (4) The procedures for verification and security.
    d. Pemantauan against the internal control system will identify where the weaknesses and improve the effectiveness of these controls.
    d. Informasi and communication
    Valid information regarding the control environment, risk assessment, control procedures, and monitoring required by management to direct the operations and ensure the fulfillment of the demands of reporting and regulations.
    2. Present the response Would you offer to her arguments That would be too costly controls
    Control environment reflects the attitudes and actions of the owners and company managers about the importance of the company’s internal control. The effectiveness of internal pegendalian element is determined by the atmosphere created by the control environment. If in a shoe store, there is no internal control, the employee will do as they wish their own. Environmental control must exist, in the presence of internal controls will have a major impact on both the seriousness of the employee is at work. So Jane must implement internal controls for the sake of long-term sustainability of shoe stores. With a good internal control they will make the company more advanced.
    3. Present the response Would you offer to her other arguments That Would not her employees steal from the firm
    Internal controls to protect assets from theft, embezzlement, or placing assets in an inappropriate location. One of the serious violations of internal control is embezzlement by employees (employee fraud). With the correct application of internal control, the employee will not steal. So wrote Jane not trust required, but proof that the two employees are not stealing, and they really work in accordance with the duties and responsibilities tanggng respectively. If both the employee actually worked with both the internal pengedalian in a shoe store will not be severe and can promote the shoe store. Similarly engeluaran that the auditors did not spend too much, or do not need an auditor for the preparation of financial statements each month. The financial statements can be done by employees of the accounting department. Need just the beginning of the preparation of auditors’ internal control structure and financial reporting standards only.
    4. Point out the Difficulties in establishing an effective internal control structure in her shoe store

    In the shoe store difficulty in establishing effective internal control structure, because the owner of the store is less responsive to the importance of internal control in a shoe shop. Although a small shoe shop but for internal control is essential to progress shoe store. So here the task of explaining the importance of auditing internal controls at the company, according to the company’s internal control objectives namely: to protect the company’s assets, check accuracy and reliability of accounting data, promote efficiency, and encourage compliance with management policies. If Jane has understood the importance of internal controls in the shoe store, then the expenditure incurred for the auditors are not many, even auditors do not need because he already understand about the internal and pemmbuatan pengendaian financial statements. And for fraud in the work will be reduced, this will create more advanced shoe store.
    5. Would you recommend the she formally implement all five internal control structure? Explain
    In the shoe store has not officially applied all the internal control structure, because Jane still considers internal control is not important to his shop, because he was too confident with both employees working in his shoe shop. Jane had never felt the result of the absence of internal pengenalian, but do not happen like that. Before the event of loss, the auditor should continue to explain the importance of internal controls at the shoe store. In addition, auditors told the impact of the absence of internal controls to Jane, and Jane will implement internal controls in the shoe stores and for the application of a simple disposable internal pegendalian first, because it is still beginning to run internal controls.

    Posted by NANIK SUGIARTI | June 3, 2011, 7:24 am
  8. 1. Internal control structure at small and large companies is needed because given the control it is necessary to reduce the exposure faced by the organization. An organization must deal with a variety of exposures that could disrupt operations or even the existence of corporate survival. In the control structure has several objectives, namely: to protect the wealth of organization, check the accuracy and reliability of accounting data, promote efficiency, and encourage compliance with management policies.
    To create internal control within the company should be formed:
    a. Organizational structure that separates the strictly functional responsibilities. The division of functional responsibilities within the organization is based on the principles: to be separated the functions of operation and storage of accounting functions, and a function should not be given full responsibility for implementing all phases of a transaction.
    b. Authority systems and recording procedures which provide adequate protection against wealth, debt, income and expenses.
    c. Designing a variety of methods to manipulate a healthy practice in carrying out its duties and functions of each organizational unit.
    d. Need to obtain the quality employees that in accordance with its responsibilities.
    Internal control structure design should pay attention to ethics. Humans are an important element in any internal control structure. The point of this control must be communicated and understood by everyone in the organization. The purpose of internal control should be considered relevant to the individual goals that will fire control system, if you want to control it successfully.
    2. My response to the company when I try to offer the control of the company response was to say that the auditors had to pay a pretty substantial cost, while the income earned Jane (shoe store owner) does not comparable with the payment of an auditor. So just who is the owner of a team of internal control effort, related to the costs and benefits of a control, careful management should not spend more to control costs that are not comparable with the benefits obtained. Management must be careful when making judgments to obtain reasonable assurance related to the achievement of control objectives.
    3. My response after hearing that the company owners assume that their employees would not act to steal, I’ll try to explain to owners that it is very important to control even if the owner is very familiar with their employees. Because if there is no possibility of the company’s internal control will occur theft and fraud committed by external parties, such as consumers who take the goods without the knowledge of employees. So here need to control, such as an appliance like a surveillance camera. Indeed, this would cost, but this is to prevent crimes that result in losses that we will experience.
    4. The difficulty in establishing the internal control structure is located on the store owner. Because Jane (shoe store owner) assumes that the control is not important and will add to the cost of increased corporate spending. Please note that the effectiveness of internal control within an enterprise is influenced by the internal control environment. Internal control environment reflects the attitudes and actions of the owners and company managers about the importance of the company’s internal control. This environment will lead to middle management and employees are not serious in carrying out its duties. While Jane can control its own without the help of an auditor, when Jane was busy with another activity that resulted in him not having time to control the business at that moment that an auditor is required to help prevent fraud in business Jane.
    5. Control structure consists of the control environment, risk assessment, control activities information and communication, and monitoring. In Jane’s Shoe Store, there are two opinions:
     Because Jane’s Shoe Store is still small and the income he obtained is not comparable with the payment of an auditor, so Jane is a team owner as well as internal control company. So I can not recommend him officially implement the five internal control structure that has been mentioned above.
     If we see that there is fraud which will be conducted by external parties such as consumers who try to cheat to take the goods without the knowledge of employees, while employees in the company that just two people, so it needs other tools such as surveillance cameras, and other internal control the necessary effort. And when Jane was busy with other activities, which resulted in him unable to supervise their business activities, from there it takes five control structures.

    Posted by Kholilatul Hidayati (09520079) - B | June 3, 2011, 8:36 am
  9. ANSWERE.
    1.internal control is defined as a process effected by an organization’s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. So although the company was either small or large would require the name of internal control, because it the function to achieve the objectives of an organization and can also be used to minimize the risk of embezzlement. Internal controls to prevent loss or waste of corporate resources processing. Internal control can provide information about how to assess company performance and management of the enterprise and provide information that will be used as guidance in planning.
    2.an effort would require a fee, whatever it is, whether large or small. Of particular interest is what will we get after we spend some money in order to realize a goal.
    3.in the internal control itself has five pillars that must be held by the company, so his company could become a desirable, one of the pillars is the “control environment”. Need to understand the meaning of this pillar to avoid or problems arise between superiors and subordinates. And so the know well the position, tasks, behaviors, between superiors and subordinates.
    4.constraints in building the internal control structure in the this shoe store is, the shop owners fear that if in the application of the internal structure is not comparable to what has been sacrificed.
    5.yes, because in the internal control should be adopted following the five pillars, namely:
    • Environmental Control
    • Risk Assessment
    • Control Activities
    • Information and Communication
    • Supervision
    Because of the five pillars are inter-related and can not be changed or added.

    Posted by Arif Irawan | June 3, 2011, 9:31 am
  10. 1. internal control is very important to use, although the shoe company that owned a small company but is also need for internal control, this is because it serves to,
    a. Keeping the wealth of the organization.
    b. Checking the accuracy and correctness of accounting data.
    c. Encourage efficiency.
    d. To encourage compliance with management policies.
    2. internal controls that are needed, so employees do not do things arbitrarily, and also when viewed from the internal control environment is needed Agr if someone saw the store she could say that this store has a good internal control.
    3. internal controls that are needed, so employees do not do things arbitrarily, and also when viewed from the internal control environment is needed Agr if someone saw the store she could say that this store has a good internal control.
    4. explanations that do kepda shop owner must be truly convinced that he would use the internal control ditokonya, for the sake of security controls that exist in the store, at least try to shop owners want to use it.

    Posted by Uswatun Hasanah (09520010) akuntansi b | June 3, 2011, 11:17 am
  11. Tugas SIA I
    Pengendalian Internal
    Pengendalian intern ialah suatu proses yang dipengaruhi oleh dewan komisaris, manajemen, dan personil satuan usaha lainnya, yang dirancang untuk mendapat keyakinan memadai tentang pencapaian tujuan dalam hal-hal berikut: keandalan pelaporan keuangan, kesesuaian dengan undang-undang, dan peraturan yang berlaku, efektifitas dan efisiensi operasi.
    sistem pengendalian intern meliputi struktur organisasi, metode dan ukuran-ukuran yang dikoordinasikan untuk menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi dan mendorong dipatuhinya kebijaksanaan manajemen.
    Sistem Pengendalian Internal merupakan kebijakan dan prosedur yang melindungi aktiva dari penyalahgunaan. Sistem Pengendalian Internal dapat digunakan lebih efektif untuk mencegah penggelapan atau penyimpangan. Pada suatu perusahaan, pengendalian internal sangat dibutuhkan mengingat faktor-faktor yang meliputi luas dan entitas perusahaan yang sangat kompleks. Hal ini mengakibatkan manajemen harus percaya pada laporan-laporan serta analisis untuk operasi pengendalian Internal yang efektif.
    Pada Sistem Pengendalian Internal juga terdapat elemen-elemen penting yang juga harus ditanamkan pada tiap perusahaan yaitu lingkungan pengendalian, sistem akuntansi, dan pengendalian prosedur. Kas merupakan alat pembayaran yang siap dan bebas dipergunakan untuk membiayai kegiatan umum perusahaaan. Kas perlu dikendalikan agar dapat terlindungi dari hal-hal yang dapat merugikan kas perusahaan. Hal ini dikarenakan Kas merupakan harta lancar perusahaan yang sangat menarik dan mudah diselewengkan,dan banyak transaksi perusahaan yang menyangkut penerimaan dan pengeluaran kas. Karena itu, diperlukan adanya pengendalian internal yang baik.
    Elemen Pengendalian Internal
    Elemen-elemen yang harus diterapkan dalam pengendalian internal agar dapat efektif dengan baik adalah sebagai berikut:
    1) Struktur Organisasi yang memisahkan tanggung jawab fungsional secara tegas.
    Struktur Organisasi mengkontribusikan pada lingkungan pengendalian internal yang baik. Hal ini karena adanya kerangka yang menyeluruh untuk perencanaan, koordinasi dan pengendalian operasi.
    2)  Sistem wewenang dan prosedur pencatatan yang memberikan  perlindungan yang cukup terhadap Aktiva, Utang, pendapatan dan biaya.
    3) Praktik yang sehat dalam melaksanakan tugas dan fungsi setiap unit Organisasi dan karyawan yang mutunya sesuai dengan unit produksi.
    Pentingnya Pengendalian Internal
    Pentingnya Pengendalian Internal bagi perusahaan dipengaruhi oleh struktur pengendalian internal pada perusahaan meliputi:
    1) Luas dan ukuran entitas perusahaan yang sangat kompleks . Hal ini mengakibatkan manajemen harus percaya pada laporan –laporan serta analisis-analisis untuk operasi pengendalian yang efektif.
    2  Pengecekan dan penelaahan melekat pada perusahaan yang baik. Hal ini mempunyai arti bahwa perusahaan mampu mencegah kelemahan manusia  dan mengurangi kemungkinan kesalahan dan penyimpangan yang terjadi.
    Unsur-unsur Sistem Pengendalian Internal
    Dengan cara bagaimana manajemen mencapai tujuan pengendalian internal? Manajemen bertanggungjawab untuk merancang dan menerapkan lima unsur pengendalian internal (elements of internal control) untu mencapai tiga tujuan pengendalian internal. Unsur-unsur tersebut meliputi sebagai berikut:
    1. Lingkungan Pengendalian
    Lingkungan pengendalian suatu perusahaan mencakup seluruh sikap manajemen dan karyawan mengenai pentingnya pengendalian. Salah satu faktor yang mempengaruhi lingkungan pengendalian adalah falsafah manajemen dan siklus operasi. Manajemen harus menekankan pentingnya pengendalian dan mendorong dipatuhinya kebijakan pengendalian akan menciptakan lingkungan pengendalian yang efektif.
    2. Penilaian Resiko
    Semua organisasi menghadapi resiko. Contoh-contoh resiko meliputi perubahan-perubahan tuntutan pelanggan, ancaman persaingan, perubahan peraturan, perubahan faktor-faktor ekonomi seperti suku bunga, dan pelanggaran karyawan atas kebijakan dan prosedur perusahaan. Manajemen harus memperhitungakn resiko ini dan mengambl langkah penting untuk mengendalikannya sehingga tujuan dari pengendalian internal dapat dicapai. Setelah resiko diidentifikasi, maka dapat dilakukan analisis untuk memperkirakan besarnya pengaruh dari resiko tersebut serta tingkat kemungkinan terjadinya, dan untuk menentukan tindakan-tindakan yang akan meminimumkannya.
    Keterbatasan Sistem Pengendalian Internal
    Sistem Pengendalian Internal mempunyai keterbatasan yang melekat padanya. Keterbatasan-keterbatasan tersebut adalah:
    1. Kesalahan dalam pertimbangan
    Sering kali, manajemen dan personal lain dapat salah dalam mempertimbangkan keputusan bisnis yang diambil atau dalam melaksanakan tugas rutin karena tidak memadainya informasi, keterbatasan waktu, dan tekanan lain.
    2. Pengendalian tak mengarah pada seluruh transaksi
    Maksudnya, pengendalian tidak dapat diterapkan pada transaksi yang non rutin, seperti kejadian luar biasa, bonus, dll.
    Risk Exposure
    Resiko yang terjadi akibat kehilangan kendali” K ekeliruan yang tidak disengaja dalam pencatatan dan pemrosesan data Hilangnya data atau aktiva Pencurian Aktiva atau kesengajaan karyawan dalam melaporkan fakta secara salah ( penipuan atau penggelapan ) Operasi yang tidak efisien Keputusan manajemen ( Kesalahan pada perusahaan ; perusahaan bukan tidak melakukan sesuatau tetapi perusahaan telah melakukan sesuatu yang Tidak sesuai dengan lingkungan.
    Tujuan pengendalian:
    Tujuan pengendalian pada dasarnya untuk mengindari terjadinya berbagai exposure:
    Biaya yang dikeluarkan lebih besar daripada yang seharusnya
    Pendapatan yang diterima lebih kecil daripada yang seharusnya
    Terjadinya kesalahan pencatatan Akuntansi yang berakibat pada kesalahan pengambilan keputusan
    Terjadinya kecurangan dan penyelewengan keuangan dan/atau jabatan
    Hilang atau rusaknya aktiva akibat tidak adanya pengendalian, termasuk prosedur pemeliharaan dan pengamanan aktiva
    Menerima sanksi karena pelanggaran terhadap peraturan yang terkait dengan perusahaan, seperti tax regulation
    Berhentinya suatu segmen bisnis karena kagagalan sistem dan kesalahan kelola

    Posted by Nurul Afifah | June 3, 2011, 11:19 am
  12. 1.Explain to Jane why a sound internal control structure is a critical to a very small firm as it would be for a much larger firm
    •I would argue to Jane Houston. Internal control structure is needed for a very small company because it will change your company becomes greater. due to development activities in companies (complexity), the primary responsibility to protect the assets of organizations to prevent and find error and fraud by one person ( each check) is the proper way to shut down fraud on the employee , the direct supervision on control systems in the form of good internal considered more appropriate. And with a good internal control will benefit the company itself because it can minimize mistakes and accounting data will produce a report that is correct, protect or limit the possibility of fraud and darkening money generating an efficient job, encourage compliance with management policies.

    2.Present the response you would offer to her argument that controls would be too costly
    •I would argue to Jane Houston. Although control of internal control is expensive but the benefits will be greater. Although your company is still relatively not so great with a good internal control will benefit your own company because it can minimize mistakes and accounting data will produce a report that is correct, protect or limit the possibility of fraud and darkening money, and the system which so controlled so your company can more quickly could be a company that will be greater.

    3.Present the response you would offer to her other argument that her employees would not steal from the firm
    •I will argue in Jone Houston is okay to believe in their employees are considered family and would not steal and honest, but better be careful to your employees, your employees in a moment if there is a need and then suddenly your employees borrow money to you and your do not have the money or do not want to make loans, so your employees can perform actions that are not supposed to be like stealing. Thus the internal control structure is needed in order to avoid any undesirable or of fraud and darkening money.

    4.Point out the difficulties in establishing an effective internal control structure in her shoe store
    •I will argue in Houston Jones brought difficulties in establishing internal controls faced by Jones Houston because of the costs incurred and many human weaknesses.

    5.Would you recommend the she formally implement all five internal control structure? Explain
    •Yes. Because the control structure of the above five interrelated and interconnected. And with a good internal control will benefit the company itself and then the company controls the Houston Jones will be greater without any distinction between employees and leadership, promote efficiency and encourage compliance with management policies. And employees should know the rules and ethics that have been implemented in the company’s Jane Houston.

    Posted by Attya | June 3, 2011, 12:42 pm
  13. 1.Because, In general, the Internal Control is part of each system that is used as the operational procedures and guidelines for implementation of specific companies or organizations.
    Meanwhile, the Internal Control System is a collection of integrated internal control, related and mutually supporting one another.
    In the corporate environment, internal control is defined as a process implemented by the management (board of directors) and management as a whole, is designed to give a firm belief in the achievement of goals that are generally divided into three categories, namely:

    a) The effective and efficiency of company operations
    b) Reliable Financial Reporting
    c) Compliance with the procedures and regulations in force

    2.Maybe, if the control is said to be very expensive indeed correct, because the control is very much needed a name costs, but in cost that much in tune with what will dihasilak by these companies, but when examined sutau will produce good work when used in good control Similarly, and will otherwise when not using good control then it could ditebka life and death of the company, so the cost does not become a serious problem if the resulting satisfactory

    3.Sense of being owned by a boss and bottom are usually incurred a bad taste, concern over what is owned, but all that could be obstacles to closeness superiors and subordinates, if an employer should have a professional hand over to subordinates, without accompanied by a sense of worry, because Our state law states that could be accounted for the bad deeds if executed or done by a suspicion bawahan.jadi also need to be but do not make reference in leading a company

    4.n this case, that need to be build mutual trust between shop owners and employees, resulting in difficulty to build internal controls can be run smoothly, feeling salimg have among their employees and owners

    5.yes I highly recommend. five components are related to each other, so as to provide an integrated performance system that can dynamically respond to changing conditions. Internal Control System intertwined with the operational activities of the company, the fund will be more effective if the control is built into the infrastructure company, to later become the most essential part of the company (organization).

    Posted by Eko Nurhadi-AKUNTANSI B-09520020 | June 3, 2011, 12:45 pm
  14. 1. Internal control structure is needed in a large or very small companies because of internal control is a way to direct, supervise and measure the resources of an organization. Internal controls system played an important role to prevent and detect fraud and protect organizational resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks). Although a small company still needed internal controls to reduce risk. The purpose of internal control is to ensure the management company for: The company’s goal set will be achieved, the resulting company’s financial statements can be trusted, corporate activities in line with laws and regulations. Internal controls to prevent loss or waste of corporate resources processing. Internal control can provide information about how to assess company performance and management of the enterprise and provide information that will be used as guidance in planning.
    2. Perhaps with the controls will cost the company, but in the presence of control very helpful to the progress of the company. For example in terms of making financial reports, if the financial statements prepared in accordance with the standards of this shoe store will be easy to find the loan capital.
    3. Someone could commit fraud because of three things, namely pressure, Opportunity and rationalization. Although we are very trusting people, not hurt us to anticipate. Therefore, it is indispensable internal control system within an organization.
    4. The difficulty in establishing the internal control system in this shoe store because jane houston less aware of the importance of internal controls within a company or orgaisasi. Jane houston still use the traditional system, where the kinship system and belief systems a priority. At this age, Lahi traditional system is not used because it does not follow the times. Nothing wrong with confidence and we provide a family atmosphere for creating a business environment that is comfortable, but internal control is necessary to follow the times.
    5. There are five components of internal control that includes Control Environment, Risk Assessment, Control Procedures, Monitoring, and Information and Communication. I recommend to jane houston for implementing the five components of internal control, but here are not directly can be quite right. I recommend that in this shoe store began to be applied one by one, because it was a new shoe store running and also the owner of a lack of understanding about the importance of internal control system.

    Posted by Amrulloh (09520049) Accounting A | June 3, 2011, 1:00 pm
  15. 1. Internal control structure is necessary, although in small businesses such as that run by Jane Houston, if at any time would be a great business that might go public. Although a small company but is better if there are adequate internal control structure,
    Internal Control Structure is important in a company because of the limitations of leadership in controlling the activity of the company. This is because the company has expanded the scope such that the company’s organizational structure becomes very complex and wide in all directions. It required thedelegation of of authority and duties properly . With the internal control structure is expected to assist management in achieving corporate goals by designing an effective control structure to minimize the possibility of fraud, theft of wages
    Because of internal control is one of the most important functions of management. For the work done can be run in accordance with what should or like what has been planned. Problem of weak control structure will bring impact to the loss and is even the possibility of failure of a business. Moreover, if the business without an adequate internal control structure.
    2. A small business that still process toward big business that I think should have adequate internal control structure. Because of the internal control structure is essential. But if he needs an adequate internal control structure means that he must tell people who are competent to build the internal control structure. In establishing adequate internal controls that would be much more cost. whereas the running shoe store business is still relatively small revenue earned and profit and sales turnover had not yet reached a sufficient standard to establish internal control structure.
    A company will create an internal control is very satisfactory, so the error in the deviation will not occur. But to create and maintain internal controls thus requiring greater costs than the benefits gained from the loss of mistakes and irregularities itself. Therefore must be considered on the costs incurred by the benefits obtained from such control.
    3. In my opinion, even though only 2 employees involved in these efforts, the possibility was also brother-oriented, ethical, and honest. But whether we can expect if the employee is not stealing, everyone had a taste and desire which is always drawback in need. So that an adequate control structure that is needed in the small business.
    4. the difficulties in establishing an effective internal control structure in her shoe store :
    • The cost required to operate the internal control exceed the expected benefits of internal controls, since management did not expect and consider quantitatively and qualitatively in evaluating the costs and benefits of an internal control.
    • Disturbance in a predetermined control can occur because of personnel mistakenly understand commands or make mistakes due to negligence, lack of attention, or fatigue.
    • management and other personnel can be wrong in considering business decisions or in carrying out normal duties because of inadequate information, time constraints or other pressures.
    • Access is not authoritative to the company’s assets (including information), errors caused by imperfections employees.

    5. I think the business has not been able to apply the five internal control structure adequately, as seen from
    • The organizational structure that describes the separation of job functions and proper that a shoe store that employs only 2 employees, perhaps if only 2 employees tasks / functions that do not exist when the Merger separation will weaken the function of the internal control system and will invite the creation of fraud (misappropriation) .
    • System of authorizing and recording procedures
    The organizational structure shall be provided with job descriptions (job description) which regulates the duties, rights and authority of each officer and all ranks in accordance with its function. This can be achieved quite well.
    • Elements of a reasonable implementation (practice healthy)
    Systems and procedures have been established previously adhered to by every officer in the company. they already have a sense of belonging which ultimately encourages them to have feelings of participation, a sense of responsibility and a sense helped to preserve or secure.
    • Elements of quality personnel
    Internal controls will only function properly when officers executing a skill based on experience and education quality in accordance with their duties. For 2 employees of the family of the owner, so as to skill and experience with the quality of his work is still not reliable.
    • There is a part of internal supervision (internal auditing)
    If this is sufficient for,
    So of the five internal control structure of the business have already applied and some still can not be applied.

    Posted by Novy Mustika Sari (Accounting A) 09520016 | June 3, 2011, 1:04 pm
  16. 1) Pengendalian intern sangat penting karena mencakup rencana organisasi dan semua metode serta tindakan yang telah digunakan dalam perusahaan untuk mengamankan aktivanya, mengecek kecermatan dan keandalan dari data akuntansinya, memajukan efisiensi operasi, dan mendorong ketaatan pada kebijaksanaan-kebijaksanaan yang telah ditetapkan pimpinan. Adapun tujuan dari pengendalian internal adalah .
    a. Menjaga keamanan harta milik perusahaan.
    b. Memeriksa ketelitian dan kebenaran data akuntansi.
    c. Memajukan efisiensi operasi perusahaan.
    d. Membantu menjaga kebijaksanaan manajemen yang telah ditetapkan lebih dahulu untuk dipatuhi.
    Untuk mencapai tujuan-tujuan tersebut, maka perlu adanya syarat-syarat tertentu untuk mencapainya, yaitu unsur-unsur yang mendukungnya, penerapan unsur-unsur sistem pengendalian intern dalam suatu perusahaan tertentu harus mempertimangkan biaya dan manfaatnya. Suatu Sistem Pengendalian Intern yang baik haruslah bersifat cepat, murah dan aman, sehingga perusahaan dapat menjalankan operasinya dengan lancar, terjamin keamanannya dan biaya pengawasan yang dibutuhkan relatif tidak mahal.
    Prinsip-prinsip umum Sistem Pengendalian Intern hanya berlaku sebagai pedoman, bukan merupakan suatu keharusan yang ditetapkan secara baku. Meskipun demikian,
    Sistem Pengendalian Intern yang memuaskan akan bergantung sekurang-kurangnya empat unsur Pengendalian Intern adalah sebagai berikut :
    a. Suatu struktur organisasi yang memisahkan tanggung jawab
    fungsional secara tepat.
    b. Suatu sistem wewenang dan prosedur pembukuan yang baik berguna untuk melakukan pengawasan akuntansi yang cukup terhadap harta milik, hutang-hutang, pendapatan-pendapatan dan biaya-biaya.
    c. Praktek-praktek yang sehat haruslah dijalankan didalam melakukan tugas-tugas dan fungsi-fungsi setiap bagian dalam organisasi.

    d. Suatu tingkat kecakapan pegawai yang sesuai dengan tanggung
    jawab.
    Unsur-unsur tersebut diatas adalah sangat penting dan harus diterapkan secara bersama-sama dalam suatu perusahaan, agar terdapat adanya Sistem Pengendalian Intern yang baik, sebab kelemahan yang serius dalam salah satu diantaranya, pada umumnya akan merintangi sistem itu bekerja dengan lancar dan sukses.

    2) Jika dilihat dari pentingnya struktur internal, jane harus harus menerapkan pengendalian internal demi kelangsungan jangka panjang toko sepatunya. Karena jika dalam perusahaan tidak ada struktur internal maka kedua karyawan akan melakukan seenaknya sendiri, dan tidak ada rasa tanggungjawab antara keduanya.

    3) Jika dalam suatu perusahaan tidak ada struktur organisasi yang jelas maka tidak menutup kemungkinan adanya kecurangan dalam tindakan kedua karyawan tersebut, maka dari itu pengendalian internal itu sangat penting sekalipun hanya sebuah perusahaaan kecil. Tetapi hal seperti ini harus benar-bernar diperhatikan. Karena berjalannya suatu organisasi yang baik itu diperlukan struktur yang jelas.

    4) Kesulitan membangun pengendalian internal yang efektif pada toko sepatu ini, itu karena kurangnya tanggapan dari pemilik toko itu sendiri betapa pentingnya pengendalian internal, karena walaupun toko sepatu ini termasuk perusahaan kecil, tetapi pengendalian internal sangatlah penting. Sebagaimana sesuai dengan tujuan dari pengendalian internal itu sendiri
    a. Menjaga keamanan harta milik perusahaan.
    b. Memeriksa ketelitian dan kebenaran data akuntansi.
    c. Memajukan efisiensi operasi perusahaan.
    d. Membantu menjaga kebijaksanaan manajemen yang telah ditetapkan lebih dahulu untuk dipatuhi. Jika kane benar-benar telah paham akan pentingnya pengendalian internal maka jane akan menghindari segala kecurangan.
    5) Dalam perusahaan ini jane belum resmi menerapkan pengendalian internal, karena jane sendiri belum percaya tentang pentingnya pengendalian internal, dia masih terlalu mengandalkan kedua karyawannya.

    Posted by fitiani puji kusumaningrum (09520025) | June 3, 2011, 1:36 pm
  17. ROBIATUL Adawiyah
    “B” (09520026)

    SIA TASK 1
    1. Because the Internal Control System used in the company in order to maintain the security of company property, check the accuracy and correctness of accounting data, promote efficiency, and help encourage compliance with management policies that have been determined. So in internal control is necessary for a very small company because it will be a company much larger and growing, Tujuanya is to ensure corporate management for companies that set will be achieved. The financial statements produced by the company can be trusted. The company’s activities in line with laws and regulations. And internal controls to prevent loss or waste of corporate resources processing. Internal control can provide information about how to assess company performance and management of the enterprise and provide information that will be used as guidance in planning.
    2. My response to the argument that the internal control would be too expensive when the company does not maintain its assets. Moreover, the shoe company that is still small and not growing too fast like this. Accounting Internal Control should be made to prevent the inefficiency that the goal is to maintain the company’s assets and check the accuracy of accounting data.
    3. The response that I will offer another argument that the employee he will not steal from the company if using the internal control system. Dikarnakan philosophy and operating style of management philosophy is a set of basic beliefs which become the parameters for the company and its employees that describes what should be done and that was not done. Operational style reflects ideas about how the operations manager of a company must do (corporate philosophy is communicated through the operating style of management). One of the organizational structure of a key element in the control environment is the organizational structure. Organization Chart shows the pattern of authority and responsibility that exist within a company. (Decentralization or centralization) of the Board of Commissioners and the Audit Committee of the Board of Commissioners is the liaison between stockholders and company management. Shareholders entrust control over the management through the board of commissioners. (So ​​it all depends on the board of commissioners) audit committee established by the board of commissioners to supervise the implementation of the operational control of the company.
    4. The difficulty in building an effective internal control structure in shoe stores is if from:
    a) The effectiveness and efficiency of company operations
    b) Reliable Financial Reporting
    c) Compliance with the procedures and regulations in force.
    And from the above three functions will not be achieved if the firm faces masalh as follows:
    a. Directors and management have an understanding of the direction of achievement of corporate objectives, with, including the achievement of goal or target company, including the performance, profitability, and security resources (assets) of the company.
    b. Financial Statement published is reliable and trustworthy, which includes the segment as well as interim reports.
    c. The procedures and rules set by the company had adhered to and complied with properly.

    5. I recommend he formally applied all five internal control structure that is:
    a. Environmental Control
    Is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competence company personnel, management philosophy and operating style, the way manajmene in delegating tasks and responsibilities, manage and develop personnel, as well, directives given by the board of directors.
    b. Risk Assessment
    Identification and analysis of relevant risks to achieving the goal that is about determining “how risks are assessed for and managed.” This component should identify both internal and external risks to be assessed later. Before conducting the risk assessment, goals or targets should be determined in advance and is associated in accordance with the level-level.
    c. Control Activities
    Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. Includes: activities approval, authorization, verification, reconciliation, inspection of operational performance, safety resources (assets), separation of duties and responsibilities.
    d. Information and Communication
    Accommodate the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. In the company (organization), information system is a key component of this control. Information internal and external events, activities, and the conditions and prerequisites should be communicated to management to obtain information on business decisions to be taken, and for external reporting purposes.
    e. Supervision
    Internal controls should be monitored by management and personnel within the company. This is a framework that is associated with the internal audit function within the enterprise (organization), is also seen as a general management supervision of such activities and supervision activities. It is important that internal control deficiencies should be reported upwards. And a serious waste should be reported to top management and board of directors.

    Posted by Robiatul adawiyah | June 3, 2011, 1:39 pm
  18. fitri ardiansari
    09520028
    Accounting C

    1) For the internal control system is a plan that includes organizational structure and all the methods and tools used are coordinated within the company in order to maintain the security of company property, check the accuracy and correctness of accounting data, promote efficiency, and help to encourage compliance management policy has been determined.
    From the above definition we can see that the purpose of internal control:
    1. Keeping the wealth of the organization.
    2. Checking the accuracy and correctness of accounting data.
    3. Encourage efficiency.
    4. To encourage compliance with management policies, so the company can grow and develop with the control intren.
    2) My response to the argument that the controls would be too expensive if a company’s property security is not maintained properly. Companies can minimize the cost is quite expensive if you use the internal control. Moreover, the shoe company that is still small and not growing too fast like this. Accounting Internal Control should be made to prevent the inefficiency that the goal is to maintain the company’s assets and check the accuracy of accounting data. For example: the separation of functions and responsibilities between organizational units. Administrative controls should be made to encourage efficiency and management policy of encouraging compliance. Because of that in the search by the company is reducing costs to a minimum so that the profits to be generated is also balanced with corporate planning.
    3) The response that I will offer another argument that the employee he will not steal from the company if using the internal control system. . Employees who are bored with their work environment to seek stimulation with trying to “beat the system”, thus getting a sense of achievement (a sense of achievement), or the release of frustration (the relief of frustation) For Warning Signs of Cheating While on one occasion the internal examiner do penugaan directly in the investigation of suspected or actual fraud, the greater part of the fraud-oriented business is an integral part of a wider audit. Business-oriented yng this fraud can be in the form of special procedures, including in the broader audit program. Fraud-oriented business may include all of the general preparedness of the internal auditor when he is performing all part of this audit assignment. Preparedness includes a variety of areas, and development conditions that give warning signs. Area – Areas Sensitive internal examination should be especially alert to areas that are sensitive to that in the review, this risk can be faced Dikarnakan philosophy and operating style of management philosophy is a set of basic beliefs which become the parameters for the company and its employees that describes what should be done and which did not done. Operational style reflects ideas about how the operations manager of a company must do (corporate philosophy is communicated through the operating style of management). One of the organizational structure of a key element in the control environment is the organizational structure. Organization Chart shows the pattern of authority and responsibility that exist within a company. (Decentralization or centralization) of the Board of Commissioners and the Audit Committee of the Board of Commissioners is the liaison between stockholders and company management. Shareholders entrust control over the management through the board of commissioners. (So ​​it all depends on the board of commissioners) audit committee established by the board of commissioners to supervise the implementation of operational controls perusahaan.jika all went smoothly in the internal control that apply will provide benefits for the company.
    4) The difficulty in building an effective internal control structure in a shoe store is that if from:
    a) The effectiveness and efficiency of company operations
    b) Reliable Financial Reporting
    c) Compliance with the procedures and regulations in force
    mutual trust between employees and owners, here is perccaya owners against their employees, but according to the internal control because it feared it less if there was fraud among employees of the owner even though it’s brother sendiri.untuk which released too expensive may be at minimal expenses that do not need to be in use, so there is no extravagance in building costs The cost of the structure will have difficulty in effective internal control
    5) I recommend he formally applied all five internal control structure that is
    a. Environmental Control
    Company’s control environment includes the attitudes of management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy of management (a single in a partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized tar) and HR practices. Control environment is very important because the basis for the effectiveness of internal control elements of the other. Is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competence company personnel, management philosophy and operating style, the way manajmene in delegating tasks and responsibilities, manage and develop personnel, as well, directives given by the board of directors.
    b. Risk Assessment
    All organizations are subject to risks, in any condition that his name is definitely risk in an activity, whether related to business activities (profit and non profit) and non-business. A risk that has been identified to the analysis and evaluation so that it can in the estimate of intensity and measures that can minimize it. Identification and analysis of relevant risks to achieving the goal that is about determining “how risks are assessed for and managed.” This component should identify both internal and external risks to be assessed later. Before conducting the risk assessment, goals or targets should be determined in advance and is associated in accordance with the level-level.
    c. Control Activities
    Control procedures established to standardize work processes that ensure the achievement of company objectives and prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
    * Personnel who are competent, transfer duty and must leave.
    * Delegation of responsibility.
    * Separation of responsibilities for related activities.
    * The separation of accounting functions, storage and operational assets.
    Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. Includes: activities approval, authorization, verification, reconciliation, inspection of operational performance, safety resources (assets), separation of duties and responsibilities.
    d. Information and Communication
    Information and communication are important elements of the company’s internal control. Information about the control environment, risk assessment, control and monitoring procedures required by the Winnebago management operational guidelines and reporting ensure compliance with laws and regulations applicable to the company.
    Information is also required from parties outside the company. Management can use this type of information to assess the external standard. Legal, events and conditions that affect the decision-making and external reporting.
    Accommodate the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. In the company (organization), information system is a key component of this control. Information internal and external events, activities, and the conditions and prerequisites should be communicated to management to obtain information on business decisions to be taken, and for external reporting purposes.
    e. Supervision
    Monitoring the internal control system will find shortcomings and to improve the effectiveness of controls. Internal controls can be monitored by either by a special assessment or in line with business management. The last monitoring effort can be done by observing the behavior of employees or warning signs provided by the system specifically akuntansi.Penilaian usually done periodically when there is fundamental change in senior management strategy, corporate structure or business activity. In larger companies, the internal auditor is the party responsible for monitoring internal control systems. The independent auditor also often make assessments of internal control as part of an audit of financial statements.
    Internal controls should be monitored by management and personnel within the company. This is a framework that is associated with the internal audit function within the enterprise (organization), is also seen as a general management supervision of such activities and supervision activities. It is important that internal control deficiencies should be reported upwards. And a serious waste should be reported to top management and board of directors.
    The five components are related to each other, so as to give the performance of the integrated system that can dynamically respond to changing conditions. Internal Control System intertwined with the operational activities of the company, the fund will be more effective if the control is built into the infrastructure company, to later become the most essential part of the company (organization).

    Posted by Fitri Ardiansari | June 3, 2011, 1:41 pm
  19. Answer:
    1. Internal control is very important applied in large and small companies. Because of internal control is a way to direct, supervise and measure the resources of an organization. He played an important role to prevent and detect fraud (fraud) and protect organizational resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks). Although only in a small company internal controls is necessary as the process will minimize if the unexpected happens later. Actually making this internal control aims to ensure the company’s management to set corporate objectives will be achieved, the financial statements produced by companies can be trusted, the company’s activities in line with laws and regulations.
    2. With control diadanya it will increase spending for the company, but these controls are also important in the internal controls. In my opinion still held despite controlling companies increase spending. But then later on more positive when the control, especially in its financial reporting easier for us in corporate decision making.
    3. in my opinion, if in our company held internal control whether or not we should remain vigilant in this kind of thing, although we believe if we do not have employees who perform such a theft case. A person will commit fraud if the pressure from other parties and because of the opportunity. So the company is still to be done on internal control.
    4. The owner of the company itself is still not aware of the importance of internal controls, the size of the enterprise rather than a barometer of the suitability of internal control within the company held. Actually the difficulty is in the internal party itself. If the company already knows the importance of internal controls I think there will be no difficulty in making effective internal control structure.
    5. Internal control, there are five of Environmental Control, Risk Assessment, Control Procedures, Monitoring, and Information and Communication. I think jane houston still has not made it to the 5 elements. Although the company is still relatively small, remains to be done on internal control.

    Posted by Rizal Pratama Anandita (09520017) | June 3, 2011, 2:56 pm
  20. 1. Menurut Mulyadi (2001, 183) Sistem pengendalian internal meliputi organisasi, metode dan ukuran-ukuran yang dikoordinasikan untuk menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi dan mendorong dipenuhinya kebijakan manajemen. Pengendalian intern merupakan istilah yang telah umum dan banyak dipergunakan dalam berbagai kepentingan. Fungsi dari pengendalian intern ini semakin penting, karena perusahaan semakin berkembang dengan sistem akuntansi yang semakin rumit. Semua pimpinan perusahaan harus menyadari dan memahami arti penting pengendalian intern. Struktur pengendalian intern satuan usaha terdiri dari kebijakan dan prosedur yang diterapkan untuk keyakinan (assurance) memadai bahwa tujuan tertentu satuan usaha akan dicapai. Perusahaan kecil nantinya juga akan berkembang. Maka dari itu pengendalian internal sangat dibutuhkan oleh perusahaan ibu Jane.
    2. Menurut Warren, Reeve, & Fees (1999, p183) Pengendalian internal merupakan kebijakan dan prosedur yang melindungi aktiva dari penyalahgunaan, memastikan bahwa informasi akurat dan memastikan bahwa perundang-undangan serta peraturan dipatuhi sebagaimana mestinya. Struktur pengendalian internal tidaklah mahal. Karena pengendaliaan internal antar perusahaan tidak selalu sama. Jika suatu perusahaan memberlakukan suatu pengendalian internal yang baik maka perusahaan itu akan juga cepat berkembang. Mulalilah dengan kebijakan dan prosedur di dalam perusahaan yang sederhana yang bisa membangun perusahaan itu.
    3. Di dalam unsur-unsur pengendalian internal terdapat prosedur pengendalian.
    Prosedur pengendalian ditetapkan untuk memberikan jaminan yang wajar bahwa sasaran bisnis akan dicapai, termasuk pencegahan penggelapan. Karena sebagai bentuk mencegah ketidak jujuran dalam perusahaan. Karena berbuat curang di perusahaan masih bisa dilakukan apabila hanya mengandalkan kepercayaan, tanpa pencegahan. Sebaiknya, bukti-bukti transaksi selama perusahaan bertransaksi harus ada dan bisa dipertanggungjawabkan. Jangan hanya mengandalkan kepercayaan. Selain itu stock barang yang ada juga harus sesuai dengan transaksi yang ada. Jika perlu bisa juga untuk diadakan pertukaran posisi diantara kedua karyawan itu. Agar menghindari penggelapan dan ketidak jujuran dalam bekerja.
    4. Kesulitan untuk membangun struktur pengendalian intenal untuk perusahaan ini adalah bahwa ibu Jane masih takut akan sebuah sistem pengendaliaan internal yang lebih baik. Selain itu ibu Jane tidak ingin menyinggung dua karyawan dengan tindakan pencegahan menjelaskan. Ibu Jane mengatakan karyawannya adalah jujur dan karenanya tidak akan mencuri dari perusahaan. Seharusnya itu bisa diatasi. Sebaiknya ibu Jane tahu tentang kondisi perusahaannya secara keseluruhan. Ibu Jane juga harus tahu tentang pengendalian internal yang terbaik untuk perusahaannya. Jika masalah menyinggung karyawannya, selaku pimpinan untuk kemajuan sebaiknya bisa diperingati jika para karyawan melakukan kesalahan.
    5. Saya menganjurkan menerapkan semua struktur pengendalian lima internal
    1. Lingkungan Pengendalian
    Lingkungan pengendalian suatu perusahaan mencakup seluruh sikap manajemen dan karyawan mengenai pentingnya pengendalian. Salah satu faktor yang mempengaruhi lingkungan pengendalian adalah falsafah manajemen dan siklus operasi. Manajemen harus menekankan pentingnya pengendalian dan mendorong dipatuhinya kebijakan pengendalian akan menciptakan lingkungan pengendalian yang efektif.
    2. Penilaian Resiko
    Semua organisasi menghadapi resiko. Cintoh-contoh resiko meliputi perubahan-perubahan tuntutan pelanggan, ancaman persaingan, perubahan peraturan, perubahan faktor-faktor ekonomi seperti suku bunga, dan pelanggaran karyawan atas kebijakan dan prosedur perusahaan. Manajemen harus memperhitungakn resiko ini dan mengambil langkah penting untuk mengendalikannya sehingga tujuan dari pengendalian internal dapat dicapai. Setelah resiko diidentifikasi, maka dapat dilakukan analisis untuk memperkirakan besarnya pengaruh dari resiko tersebut serta tingkat kemungkinan terjadinya, dan untuk menentukan tindakan-tindakan yang akan meminimumkannya.
    3. Prosedur pengendalian
    Prosedur pengendalian ditetapkan untuk memberikan jaminan yang wajar bahwa sasaran bisnis akan dicapai, termasuk pencegahan penggelapan.
    4. Pemantauan atau monitoring
    Pemantauan terhadap sistem pengendalian internal akan mengidentifikasi di mana letak kelemahannya dan memperaiki efektifitas pengendalian tersebut. Sistem pengendalian internal dapat dipantau secara rutin atau melalui evaluasi khusus. Pemantauan rutin bisa dilakukan dengan mengamati perilaku karyawan dan tanda-tanda peringatan dari sistem akuntansi tersebut.
    5. Informasi dan komunikasi
    Informasi dan komunikasi merupakan unsur dasar dari pengendalian internal. Informasi mengenai lingkungan pengendalian, penilaian resiko, prosedur pengendalian dan pemantauan diperlukan oleh manajemen untuk mengarahkan operasi dan memastikan terpenuhinya tuntutan-tuntutan pelaporan serta peraturan yang berlaku.
    Manajemen juga dapat menggunakan informasi eksternal utuk menilai peristiwa dan keadaan yang berpengaruh terhadap pengambilan keputusan dan pelaporan eksternal.

    Posted by SHABRINA NUR ADILA-09520019-akuntansi c | June 3, 2011, 2:58 pm
  21. 1. A company that has been running have to monitor the business activities of his company as well as to monitor the impact of its business activities, then in this case the company that runs both small firms and large companies that need an internal control, in which internal control is a tool that allows errors in data accounting can be corrected. Internal controls include the organizational structure and all the way and act in a coordinated mutual companies with the aim to secure corporate assets, test the accuracy and correctness of accounting data, improve operational efficiency and encourage adherence to policies outlined by the chairman of the company (La Midjan and Azhar Susanto, Accounting Information Systems)
    2. Actually, that raises the cost of control is expensive, it will not hurt the company because we can prevent the control of internal risk is going to happen. This will be the anticipation of the company to increase the company. If we do not use internal controls and we also do not charge a fee but we will bear all the internal risks that might occur.
    3. we may not think that employees will not steal but it is not good for the company. The company will face a greater risk in case of theft within the company. We can not accuse employees who steal because there is no applicable internal controls and things like this will make the relationship between employees and the company becomes less good.
    4. to build effective internal controls, we should see the state of the company first and then we adjust the company’s ability in financial matters. In addition, the system used should also be considered so as not to be a burden for companies such as the dreaded company.
    5. you should consider the five internal control adopted in the company include: (a) Environmental Control, is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competency company personnel. (B) Risk Assessment, Identification and analysis of relevant risks to achieving the goal that is about determining how risks are assessed for and managed. (C) Control Activities, Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. (D) Information and Communication, Accommodating the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. (E) Supervision, Internal controls should be monitored by management and personnel within the company. So the five components are related to each other, so as to provide an integrated system performance that can dynamically respond to changing conditions. Internal Control System interwoven with operational activities

    Posted by sIGIT AHMAT HARIANTO |(09520011)_AKUNTANSI B | June 3, 2011, 3:46 pm
  22. 1. Hallo Mr Jane, ini pendapat saya tentang pentingnya pengendalian internal bagi usaha – usaha kecil khususnya usaha yg sedang anda jalankan sekarang.Usaha kecil itu tidak kebal terhadap kasus pencurian karyawan atau penipuan, apa lagi kalau pekerja anda memiliki akses kedana usaha anda, Selama pekerja Anda memiliki akses ke dana perusahaan atau property itu, maka itu bisa dipastkan selalu ada risiko yang tidak pantas. Itulah mengapa sangat penting bagi kesehatan keuangan bisnis Anda. jadi Anda harus menerapkan sistem pengendalian internal untuk menjaga munculnya hal – hal yg tidak anda inginkan.
    2. Dengan adanya pengendalian internal dalam usaha anda itu sudah bisa menjamin bahwa usaha anda berada dalam taham perkembangan dari usaha kecil yg akan menjadi besar, jadi menurut saya kenapa harus memperhitungkan berapa biaya yg dihabiskan untuk pengendalian internal dalam usaha itu dari pada harus menanggung adanya resiko yg kemungkinan akan menghabiskan biaya yg lebih banyak dan justru akan membuat usaha itu lebih terpuruk.
    3. sebenarnya Mr jane menurut saya adalah seorang pemimpin perusahaan yg sangat baik, dia sagat percaya pada karyawan/ pekerjanya dan hal itu bisa mengangkat semagat kerja karyawan, tapi seharusnya sebagai pemimpin juga harus lebih hati – hati karena menurut saya tidak ada yg bisa kita percaya kecuali diri kita sendiri. Jadi, kepercayaan yg Mr jane berikan lebih baik disertai dengan adanya pengontrolan itu bertujuan untuk mencegah terjadinya hal- hal yg dapat merugigan usahanya.
    4. Mungkin sebagian dari kesulitan yg akan dihadapi adalah factor biaya, oleh karena itu menurut saya harus ada keberanian pengambilan kredit untuk tujuan lebih mengembangkan usaha agar menjadi lebih besar. Selain itu mungkin kesulitan yg dihadapi yaitu minimnya tenaga ahli.
    5. Setelah saya mengetahui beberapa resiko yg disebabkan karena tidak adanya pengendalian internal Mr Jane saya sarankan untuk mempertimbangkan pengadaan pengendalian internal itu dapat membantu bisnis Mr jane, mengukur dan mengevaluasi kinerja operasional, mengukur kinerja karyawan berdasarkan standar pedoman pengendalian internal, memberlakukan standar keamanan untuk memastikan karyawan tidak terluka saat menyelesaikan fungsi bisnis dll.

    Posted by MOH. MOHLIS ROMADHAN | June 3, 2011, 3:49 pm
  23. 1. Sistem pengendalian internal meliputi organisasi, metode dan ukuran-ukuran yang dikoordinasikan untuk menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi dan mendorong dipenuhinya kebijakan manajemen. Pengendalian intern merupakan istilah yang telah umum dan banyak dipergunakan dalam berbagai kepentingan. Fungsi pengendalian internal:
    1. Menjaga catatan dan kekayaan organisasi, Kekayaan fisik suatu perusahaan dapat dicuri, disalahkan atau hancur karena kecelakaan kecuali jika kekayaan tersebut dilindungi dengan pengendalian yang memadai.
    2. Mengecek ketelitian dan keandalan data akuntansi
    3. Manajemen memerlukan informasi keuangan yang teliti dan andal untuk menjalankan kegiatan usahanya. Banyak informasi yang digunakan oleh manajemen untuk dasar pengambilan keputusan penting. Pengendalian intern dirancang untuk memberikan jaminan proses pengolahan data akuntansi akan menghasilkan informasi keuangan yang teliti dan andal.
    4. Mendorong efisiensi.
    5. Pengendalian intern ditujukan untuk mencegah duplikasi usaha yang tidak perlu atau pemborosan dalam segala kegiatan bisnis perusahaan dan untuk mencegah penggunaan sumber daya perusahaan yang tidak efisien.
    6. Mendorong dipatuhinya kebijakan manajemen.
    Untuk mencapai tujuan perusahaan, manajemen menetapkan kebijakan dan prosedur. Struktur pengendalian intern ditujukan untuk memberikan jaminan yang memadai agar kebijakan manajemen dipatuhi oleh karyawan perusahaan. Fungsi dari pengendalian intern ini semakin penting, karena perusahaan semakin berkembang dengan sistem akuntansi yang semakin rumit. Semua pimpinan perusahaan harus menyadari dan memahami arti penting pengendalian intern. Struktur pengendalian intern satuan usaha terdiri dari kebijakan dan prosedur yang diterapkan untuk keyakinan (assurance) memadai bahwa tujuan tertentu satuan usaha akan dicapai. Perusahaan kecil nantinya juga akan berkembang. Maka dari itu pengendalian internal sangat dibutuhkan oleh perusahaan ibu Jane.
    2. Menurut Warren, Reeve, & Fees (1999, p183) Pengendalian internal merupakan kebijakan dan prosedur yang melindungi aktiva dari penyalahgunaan, memastikan bahwa informasi akurat dan memastikan bahwa perundang-undangan serta peraturan dipatuhi sebagaimana mestinya. Struktur pengendalian internal tidaklah mahal. Karena pengendaliaan internal antar perusahaan tidak selalu sama. Jika suatu perusahaan memberlakukan suatu pengendalian internal yang baik maka perusahaan itu akan juga cepat berkembang. Mulalilah dengan kebijakan dan prosedur di dalam perusahaan yang sederhana yang bisa membangun perusahaan itu.
    3. Di dalam unsur-unsur pengendalian internal terdapat prosedur pengendalian.
    Prosedur pengendalian ditetapkan untuk memberikan jaminan yang wajar bahwa sasaran bisnis akan dicapai, termasuk pencegahan penggelapan. Karena sebagai bentuk mencegah ketidak jujuran dalam perusahaan. Karena berbuat curang di perusahaan masih bisa dilakukan apabila hanya mengandalkan kepercayaan, tanpa pencegahan. Sebaiknya, bukti-bukti transaksi selama perusahaan bertransaksi harus ada dan bisa dipertanggungjawabkan. Jangan hanya mengandalkan kepercayaan. Selain itu stock barang yang ada juga harus sesuai dengan transaksi yang ada. Jika perlu bisa juga untuk diadakan pertukaran posisi diantara kedua karyawan itu. Agar menghindari penggelapan dan ketidak jujuran dalam bekerja.
    4. Kesulitan untuk membangun struktur pengendalian intenal untuk perusahaan ini adalah bahwa ibu Jane masih takut akan sebuah sistem pengendaliaan internal yang lebih baik. Selain itu ibu Jane tidak ingin menyinggung dua karyawan dengan tindakan pencegahan menjelaskan. Ibu Jane mengatakan karyawannya adalah jujur dan karenanya tidak akan mencuri dari perusahaan. Seharusnya itu bisa diatasi. Sebaiknya ibu Jane tahu tentang kondisi perusahaannya secara keseluruhan. Ibu Jane juga harus tahu tentang pengendalian internal yang terbaik untuk perusahaannya. Jika masalah menyinggung karyawannya, selaku pimpinan untuk kemajuan sebaiknya bisa diperingati jika para karyawan melakukan kesalahan.
    5. Saya menganjurkan menerapkan semua struktur pengendalian lima internal
    1. Lingkungan Pengendalian.
    Pengendalian di dalam perusahaan sangat penting. Ibu jane harus mampu mengendalikan karyawannya agar tidak terjadi kecurangan. Lingkungan juga harus diperhatikan.
    2. Penilaian Resiko
    Resiko yang ada seperti resiko kecurangan karyawan, persaingan produk, dan kenaikan suku bunga harus bisa diperkecil. Maka dari itu membutuhkan sistem pengendalian internal yang baik.
    3. Prosedur pengendalian
    Prosedur pengendalian bertujuan untuk membperkecil resiko-resiko yang ada. Bisa juga memindahkan peran karyawan 1 dengan yang lain. Agar bisa dilihat apakah ada yang janggal atau tidak. Tiap transaksi seharusnya terdapat bukti yang bisa di[ertanggung jawabkan. Agar memperkecil kecurangan-kecurangan yang akan muncul.
    4. Pemantauan atau monitoring
    Pemantauan juga penting. Karena jika karyawan tidak dipantau, hanya diberi kepercayaan maka bisa jadi suatu saat itu akan menjadi resiko perusahaan sendiri.
    5. Informasi dan komunikasi
    Perkembangan informasi dan komunikasi untuk perusahaanm ini juga penting. Agar bisa mengetahui dunia luar. Kemajuan berbagai model sepatu. Dan kemajuan teknologi yang bisa digunakan untuk perusahaan. Selain itu perkembangan sistem keuangan yang berubah-ubah harus diikuti. Karena itu penting.
    Pengendalian lima internal sangat penting. Karena menyangkut masa depan perusahaan. Mengandalkan yang terbaik dari semua pihak. Jika hanya pemimpin yang baik tanpa ada karyawan dan lingkungan yang baik maka percuma, sebaliknya.

    Posted by SHABRINA NUR ADILA-09520019-akuntansi c | June 3, 2011, 4:01 pm
  24. 1. Internal controls is needed to reduce exposure to risks. The organization include a small shop, too, is targeting a variety of exposures that could disrupt operations or even the existence of corporate survival. Exposure generally occurs such as the cost is too high, disability income, losses due to loss of assets, inaccurate accounting, fraud and theft, and even fraud and white collar crime. These exposures occur in transaction cycles in the sales cycle, buying cycle, as well as the financial cycle. Control is useful to reduce exposure, but the control does not affect the cause of the exposure. Therefore, for the creation of more effectiveness and efficiency of operations in your shoes store, the internal control structure is very important.
    2. Internal control is a way to reduce the level of anticipated losses. Control here can be likened to a way of prevention as well. “It is better to prevent than cure”. Whose name is preventing it certainly is cheaper than the cost of treat. Rather than bear the cost of “treatment” are great to cover the losses the company, the better the company to “prevention” with the internal control. Although it is expensive, but cost is not more expensive than the possible losses to be borne.
    3. Is there a guarantee that your employees will not steal from the company? You would never hear the statement “crime is not just because there is the intention of the perpetrator, but because there is opportunity, beware! Beware! “. People can only do that if he is recessive and there is opportunity. Not invited to badthought in people, but to be wary.
    4. To build a control structure at this store is also rather difficult. In this shoes store, you only have two employees. Small organizational structure. People who are involved in the operation are very small. So the application of internal control is less effective. But in my opinion it does not matter, it can be overcome with the use of IT application of the internal control structure.
    5. We recommend that you apply the five internal control structure. Fifth, among other structures, control environment, risk assessment, control activities, information and communication, and monitoring. I think all the elements that are needed to build effective internal controls and efficient.

    Posted by Yuliani_09520064 | June 3, 2011, 10:55 pm
  25. * Employee 1 :
    . Make big book
    . Making accounts receivable ledger
    . Making a debt ledger
    . Make cash disbursements journal

    * Employee 2 :
    . Fill out a check to request the signature of the Director of Finance
    . Creating a credit memo as a basis for recording sales returns

    * Employee 3 :
    . Create a bank reconciliation
    . Receiving and depositing cash into bank

    The downside there is the combination of 2 and 3 because the task is carried out can not be made directly with the time employees 2 bersamaan.sedangkan if asked to make checks and make a memo, it is entirely possible occurrence of fraud to the fraud at the company terjadi.seperti Hence the need for supervision more. As the addition of employees so that no cheating.

    Posted by Ratna Yulia | June 3, 2011, 11:13 pm
  26. 1. Control structure is very important because to prevent fraud occurring within the company or to encourage compliance with management policies, safeguard the rich organization, encourage efficiency, promote. In addition to checking the accuracy and reliability of accounting data. Therefore the company is currently still small shoe repair the system so great when it is not hard to run the system.
    2. In my opinion, spend a lot of money for the company’s better than before no problem. Expenditures for the internal control structure is expensive but from a costly expenditure will get great results the company also is the system can be controlled.
    3. In my opinion, we should not trust someone from such a trust even though our family. These days eventhough the person looks good from the outside but rotten inside her as the corruptor. Therefore, trust is not a guarantee of someone to not do the stealing from the company.
    4. The difficulty in building an effective internal control structure in a shoe shop owner is aware that the internal control structure is very important eventhough they’re expensive but worth it in accordance with timbale behind it. The second difficulty is the owner aware that the trust can not be guaranteed even if the family is therefore the internal control structure is needed to control the employee’s performance.
    5. Yes because all the structures in control is very important although the company is still small. After all system implemented within the company will be controlled by efficient and effective.

    Posted by Dini Ainil Murni (09520069) | June 3, 2011, 11:58 pm
  27. Hello Jane Houston, I will give an input to you and your company
    1. understanding of internal control itself is a process by which planners assess the marketing strategy, and distribution companies and financial factors and in order to determine where the company has significant strengths and weaknesses so that companies can take advantage of opportunities in the most effective and able to handle threats in the lingkungan.seperti we know that internal control is essential to use. even if you are a company that is still small, but you already have a basic foundation to become a great company.
    2. In my opinion, spend a lot of money does not matter. However, much better taken into account first the amount of expenditures that will be issued. In order to avoid spending a larger than ever, and it instead will become the company was getting worse.
    3. We can not assume that any employee will not steal. But we also can not accuse without proof. Because it will cause the relationship between employees and the company becomes less good. There are three things that become the foundation for employees to perform unwanted actions, such as: pressure, opportunity and rationalization. Thus the system of internal control is needed in every company.
    4. Jane was not feeling in both his employees, because if the two employees were not going to make mistakes or stolen goods in his shop. Although Jane shoe store owned by a small, but internal control is essential for the progress of his shoe shop. Appropriate objectives of the company’s internal control in order to prevent loss or waste of corporate resources processing. Internal control can provide information about how to assess company performance and management of the enterprise and provide information that will be used as guidance in planning. If Jane has understood the importance of internal controls in the shoe store, then the expenditure incurred is not much, and fraud that occur can be reduced. So that can create more advanced Jane shoe store.
    5. Yes, I would suggest to apply the five internal control structure that includes Control Environment, Risk Assessment, Control Procedures, Monitoring, and Information and Communication. However, it can not run simultaneously. It must be executed one by one. But here Jane, the owner of these shoes run a new store that is still insufficient understanding of the importance of internal control system.

    Posted by Ratna Yulia | June 4, 2011, 2:15 am
  28. 1. Karena dengan adanya sruktur pengendalian intern akan dapat menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi dan mendorong dipatuhinya kebijakan manajemen dan apabila pengendalian intern akuntansinya baik maka akan menjamin keamanan kekayaan para investor dan kreditur yang ditanamkan dalam perusahaan dan akan menghasilkan laporan keuangan yang dapat dipercaya.
    2. Struktur pengendalian itu tidak mahal apabila unsur-unsur dalam sisitem pengendalian intern terpenuhi yaitu :
    1. Struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas
    2. Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan, utang, pendapatan dan biaya.
    3. Praktik yang sehat dalam melaksanakan tugas dan fungsi setiap unit organisasi
    4. Karyawan yang mutunya sesuia dengan tangung jawabnya.
    Jadi apabila unsur-unsur tersebut terpenuhi maka perusahaan tidak perlu mengeluarkan biaya mahal seperti menyewa jasa para auditor.
    3. Belum tentu karyawan tidak akan mencuri, apabila perusahaan sudah menerapkan:
    1. Pemeriksaan mendadak (suprised audit)
    2. Apabila Setiap transaksi tidak dilaksanakan dari awal sampai akhir oleh satu orang atau satu unit organisasi, tanpa ada campur tangan dari orang atau unit organisasi lain
    3. Adanya perputaran jabatan (job rotation)
    Kemungkinan kecil adanya fraud dalam toko sepatu ini.
    4. Menerapkan unsur-unsur sistem pengendalian intern karena Jane houston dari awal sudah mengatakan bahwa tidak ingin menyinggung kedua karyawannya sehingga salah satu unsur yang mengatakan bahwa karyawan yang mutunya sesuai dengan tanggung jawabnya belum tentu menjamin. Sehingga yang sulit diterapkan yaitu pemeriksaan mendadak (surprised audit) dalam toko sepatunya.
    5. (1). Adanya Lingkungan Pengendalian
    Merupakan dasar dari komponen pengendalian yang lain yang secara umum dapat memberikan acuan disiplin. Meliputi : Integritas, Nilai Etika, Kompetensi personil perusahaan, Falsafah Manajemen dan gaya operasional, cara manajmene di dalam mendelegasikan tugas dan tanggung jawab, mengatur dan mengembangkan personil, serta, arahan yang diberikan oleh dewan direksi.

    (2). Adanya Penilaian Resiko
    Identifikasi dan analisa atas resiko yang relevan terhadap pencapaian tujuan yaitu mengenai penentuan “bagaimana resiko dinilai untuk kemudian dikelola”. Komponen ini hendaknya mengidentifikasi resiko baik internal maupun eksternal untuk kemudian dinilai. Sebelum melakukan penilain resiko, tujuan atau target hendaknya ditentukan terlebih dahulu dan dikaitkan sesuai dengan level-levelnya.

    (3). Adanya Aktivitas Pengendalian
    Kebijakan dan prosedur yang dapat membantu mengarahkan manajemen hendaknya dilaksanakan. Aktivitas pengendalian hendaknya dilaksanakan dengan menembus semua level dan semua fungsi yang ada di perusahaan. Meliputi : aktifitas-aktifitas persetujuan, kewenangan, verifikasi, rekonsiliasi, inspeksi atas kinerja operasional, keamanan sumberdaya (aset), pemisahan tugas dan tanggung jawab.

    (4). Adanya Informasi dan Komunikasi
    Menampung kebutuhan perusahaan di dalam mengidentifikasi, mengambil, dan mengkomukasikan informasi-informasi kepada pihak yang tepat agar mereka mampu melaksanakan tanggung jawab mereka. Di dalam perusahaan (organisasi), Sistem informasi merupakan kunci dari komponen pengendalian ini. Informasi internal maupun kejadian eksternal, aktifitas, dan kondisi maupun prasyarat hendaknya dikomunikasikan agar manajemen memperoleh informasi mengenai keputusan-keputusan bisnis yang harus diambil, dan untuk tujuan pelaporan eksternal.

    (5). Adanya Pengawasan
    Pengendalian intern seharusnya diawasi oleh manajemen dan personil di dalam perusahaan. Ini merupakan kerangka kerja yang diasosiasikan dengan fungsi internal audit di dalam perusahaan (organisasi), juga dipandang sebagai pengawasan seperti aktifitas umum manajemen dan aktivitas supervise. Adalah penting bahwa defisiensi pengendalian intern hendaknya dilaporkan ke atas. Dan pemborosan yang serius seharusnya dilaporkan kepada manajemen puncak dan dewan direksi.

    Posted by Muarrofah Nur Hidayati (09520083) | June 4, 2011, 2:57 am
  29. from this case i got a coclusion:
    1,,we know the importance of internal control,internal control have big impact in corporation although in small corp.with internal controls and segregation of duties will create a clear authorization then the risk assessment.When you do the internal control structure in your corp,your corp have the basic and potential to become a big corp coz you success manage your corp with this system.
    2,,element of internal control is the internal environment, risk assessment and control activities of information and communication and less precise feel when told that the internal use of the cost of very expensive, in my opinion that internal control is our initial capital to establish an effective business, and can minimize risks that require high cost or risk of loss.
    3,,organizational culture is one where in an organization to apply the term “shy” or kinship system because in it there is no delegation of authority and responsibility in detail. There is no clear organizational structure and only rely on trust it will not close the possibility of misappropriation or misuse by employees, while in the internal controls of the mentioned above is an element of internal control into the control environment, and therefore the internal control is critical even for a company small.
    4,,trouble in building an effective internal control structure and efficiency in the shoes store are:
    a.business owners too feel free to do internal control because it was believed in the honesty of its employees when it is very necessary in a company .
    b.company owners assume that the internal controls only a waste of money because the cost is very large, but if he gets to know the benefits that will surely she would regret.
    5,,yes I recommend it, because with significant internal control will be no separation of duties is true, accurate information such as financial statements, clear organizational structure so as to create the proper procedures, so that will make your company will be better than ever.
    i think only that from me,,thankz

    Posted by yuyun faridah | June 4, 2011, 3:41 am
  30. from this case i got a coclusion and find ways to solve your problem.
    1st,,as we know the definition of “internal control” A plan that includes organizational structure and all the methods and tools used are coordinated within the company in order to maintain the security of company property, check management policies that have been determined. So we know the importance of internal control,internal control have big impact in corporation although in small corp.When you do the internal control structure in your corp,your corp have the basic and potential to become a big corp coz you success manage your corp with this system.
    2nd,,i think I think the investment to get something good and valuable it is necessary and the result would be worth the issued so large expenditures for internal controls to minimize the possible need for fraud that could hurt the company even more than the cost incurred for internal control
    3rd,,everyone will certainly change when in a certain condition and we can not guess. This is what you need lot of rethinking by the shoe company as a leader, even if you believe and kinship based on your company but keep in mind that to be a big company that you need to eliminate the uncomfortable feeling in your employees if you want to grow your business.
    Remember business is business and kinship is the kinship and not to mix the two.
    the internal controls needed in your company .
    4th,,trouble in building an effective internal control structure and efficiency in the shoes store are:
    a..business owners too feel free to do internal control because it was believed in the honesty of its employees when it isvery necessary in a company .
    Such feelings should be discarded when we do a business.
    b.company owners assume that the internal controls only a waste of money because the cost is very large, but if he gets to know the benefits that will surely she would regret.
    Internal control is needed even if should release funds to implement this is done to minimize the fraud that occurred
    5th,,yes, I strongly encourage you to use internal controls to reduce fraud that can occur in your company.
    My advice are:
    (a) In terms of the control environment, I suggest you use CCTV to watch and record all activities in your company. this is done to reduce fraud by your employees
    (b)In term of amount of goods, I suggest you always do stock opname for check your goods.This is done to determine the amount of your inventory to match the record
    (c)In terms of information and communication, information and communications is expected to be done by your employees can open so there is nothing hidden from you because you’ve argued that your employees honest and like family
    I THINK ITS ENOUGH FOR ME, I HOPE MY ADVICE CAN USEFULL FOR YOUR BUSSINESS
    agripta “rio” ananda

    Posted by agripta ananda putra | June 4, 2011, 3:46 am
  31. 1. Karena Sistem pengendalian internal merupakan Suatu perencanaan yang meliputi struktur organisasi dan semua metode dan alat-alat yang dikoordinasikan yang digunakan di dalam perusahaan dengan tujuan untuk menjaga keamanan harta milik perusahaan, memeriksa ketelitian dan kebenaran data akuntansi, mendorong efisiensi, dan membantu mendorong dipatuhinya kebijakan manajemen yang telah ditetapkan. Sehingga menurut saya sistem tersebut sangatlah penting untuk sebuah perusahaan ataupun UMKM, dan tidak hanya untuk usaha yang yang sudah sukses, namun pada skala kecil bahkan pada usaha yang baru dirintispun perlu adanya pengendalian intern, agar usaha yang baru dirintispun bisa berkembang dengan baik dan sesuai yang diharapkan.
    2. Semahal apapun hal tersebut saya rasa tidak akan bikin usaha yang kita jalankan akan bangkrut. Karena pengontrolan serta adanya informasi dan komunikasi antara atasan dengan bawahan sangatlah mendukung dalam melakukan pengontrolan agar kita bisa mengendalikan bawahan kita untuk menjalankan tugasnya dengan baik, serta bisa meminimalkan resiko kerugian yang akan kita alami.
    3. Menurut saya seharusnya Jane tidak boleh terlalu percaya begitu saja dengan karyawannya. Meskipun karyawannya berasal dari keluarga berorientasi, etika, dan jujur, kan belum tentu karyawannya seperti itu?? Itukan hanya latar belakang keluarganya saja.Apalagi Jane beralasan tidak mau menyinggung karyawannya. Padahal pengendalian intern tersebutkan bukan untuk menyinggung karyawan?? Itukan merupakan prosedur (etika Bisnis) yang harus dijalankan agar bisnisnya bisa berjalan dan berkembang sesuai harapan. jangankan karyawan yang baru kita kenal, terkadang karyawan yang kita pekerjakan dari keluarga kita sendiri (kerabat dekat bahkan sahabat)belum tentu mereka akan jujur sama kita.
    4. Sebenarnya jika Jane mau memutuskan untuk menerapkan sistem pengendalian intern di dalam usahanya, saya rasa pembentukan organisasi tersebut tidaklah sulit. Hanya saja untuk menjalankan sistem pengendalian tersubut yang sulit. Karena atasan memilih untuk tidak menerapkan sistem tersebut kepada karyawannya.
    5. Iyaa…
    Karena dengan adanya penerapan sistem pengendalian intern tersebut akan memudahkan pula para karyawannya untuk melaksanakan pekerjaan sesuai denganperintah dari atasan. Sehingga tidak ada karyawan yang melakukan double job. Serta Jane juga dengan mudah mendapatkan informasi yang akurat dari para karyawannya apa saja yang telah mereka lksanakan, seperti halnya pelaporan keuangan , bahkan laporan penjualan.

    Posted by Khurnia Sari (09520001) | June 4, 2011, 3:47 am
  32. Tugas 1
    1. Struktur pengendalian intern sangat diperlukan untuk menjaga kekayaan perusahaan kecil atau besar agar dalam mengolongan atau pencatatan kekayaan tersebut bisa dipertanggung jawabkan .
    2. Kontrol itu mahal karena harus membutuhkan sistem dan membutuhkan pegawai yang banyak tetapi untuk jane membuat kontrol tidak harus mahal karena usahanya masih kecil yang memerlukan sebuah kontrol agar mudah dalam pengecekkan ketelitian data transaksi-transaksinya.
    3. Kita harus percaya bahwa seorang karyawan tidak akan mencuri tetapi tetap ada kontrol agar dalam menjalankan bisnis lancar. Dengan kepercayaan itu maka karyawan akan nyaman dalam bekerja dan melaksanakan tugasnya dengan tenang dan baik, sehingga si karyawan merasa dihargai.
    4. Pengendalian yang sulit pada toko sepatu jane sebenarnya adalah pada karyawan yang terbatas sehingga harus ada sistem kepercayaan oleh jane kepada 2 karyawannya tersebut. Sehingga tidak ada pembatasan karyawan mengakses langsung kekeyaan toko jane. Pengendalian yang efektif pada toko jane hanya pada otorisasinya saja seperti yang megang uang dan yang mecatat transaksi harus dipisahkan karyawannya agar kekayaan toko tetap terjaga dengan baik.
    5. Tidak harus dipakai semua tetapi yang dipakai hanya sekedar untuk bagaimana kekayaan toko sepatu jane bisa terkontrol,ketelitian,otorisasi dan bisa dipertanggung jawabkan .

    Posted by Khoirotun Nisa | June 4, 2011, 3:48 am
  33. 1. Struktur pengendalian intern satuan usaha terdiri dari kebijakan dan prosedur yang diterapkan untuk keyakinan (assurance) memadai bahwa tujuan tertentu satuan usaha akan dicapai.
    Kell, et.al., mengatakan pengendalian intern adalah sebagai berikut :An entity’s internal control structure consists of the policies and procedures established to provide Reasonable assurance that specific entity objectives will be achieved. Entity’s internal control structure consists of three elements (1) the control environment, (2) the accounting system, and (3) control procedures.Prosedur adalah urut-urutan pekerjaan yang harus diikuti dalam mengimplementasikan kebijakan yang telah ditetapkan, sedangkan tujuan merupakan pernyataan mengenai apa yang diinginkan perusahaan untuk dicapai.
    Pengertian tentang pengendalian intern dalam arti luas adalah :Internal control comprises the plan of organization and all of the coordinated methods and measures adopted a business to safeguard its assets, check the accuracy and realibility of its accounting data, promote operational efficiency and encourage adherence to prescribed managerial policies.
    Penjelasan definisi di atas meliputi struktur organisasi,metode dan ukuran-ukuran yang dikoordinasikan
    Untuk menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi dan mendorong dipatuhinya kebijakan manajemen untuk menekankan tujuan yang hendak dicapai dan bukan unsure-unsur yang membentuk sistem tersebut.
    Internal control is a process affected by and entity’s board of directors, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories : (a) realibity of financial reporting, (b) effectiveness and efficiency of operations, and (c) complience with applicable laws and regulations.
    Penjelasan definisi di atas menyimpulkan bahwa pengendalian intern adalah suatu proses yang terdiri dari usaha atau tindakan-tindakan yang tepat dan terintegrasi yang harus dilakukan untuk mencapai tujuan. Pelaksanaan pengendalian intern melibatkan seluruh anggota organisasi bukan dibebankan pada bagian tertentu saja, sehingga memberikan keyakinan terpercaya atas seluruh kegiatan organisasi yang meliputi realibility 2002 digitized by USU digital library 2
    dari pelaporan keuangan, efisiensi dan keefektifan atas kegiatan atau operasi perusahaan dan kepatuhan terhadap hokum dan undang-undang yang berlaku.
    2. may in the short term costs will be slightly larger but in the long term internal control is essential for survival. because internal controls can be a deterrent of risk which is likely to accrue costs that may be even greater if compared with no internal control

    3.do company owner was fine, but what’s wrong if internal controls were performed. is better sdia umbrella before it rains.

    4. Because the internal control functions for the internal examination is to determine whether internal controls for internal audit function to determine whether internal control can be trusted as a basis to determine the extent of testing done and to determine the examination procedures used.

    A company whose activities are extensive and run by people who are many in number, caused difficulties for corporate leaders to control everything that happens within the company. It requires business leaders to delegate authority, while the responsibility for the delegated authority remain in the hands of corporate leaders. Therefore, required an internal control for the intermediate occurrence of errors and irregularities.

    The evaluation of the internal control structure must be done, this can serve as a basis in helping to make the inspection program. With the good review of the internal control structure is expected to help internal auditors to eliminate procedures that more. Results from the evaluation of internal control structure to indicate fingkat confidence in the existing structure.
    5. yes,
    because it is impotant for operation, such as explain in quastion 1.

    Posted by david al'arif pradana | June 4, 2011, 4:06 am
  34. 1.SPI is very necessary for a company. Good SPI will generate a good output and LK distinguished reliably. nah, bgus matter whether or not it depends on the SPI run HR. if the HR discipline to run the SPI then the results would be positive ..
    2.With the internal controls within your business that can ensure that your business is in taham the development of small businesses that will be great, so I think why should calculate how much money is spent on internal controls which in the business of who should bear the risk of possible which will cost more and it will make it more business slumped.
    3.if in a company there is no clear organizational structure will not close the possibility of fraud in the second act of the employees, therefore it is very important internal control even if only a small firms. But things like this should definitely be considered bernar. Because running a good organization is needed a clear structure.
    4.jane too feel free to perform internal control because it did not feel on both employees and felt that the two employees would not conduct kesalan or stealing belongings, then jane felt when control costs are high, this is a difficult factor to build an internal control.
    5.yes, because in the internal control should be adopted following the five pillars, namely:
    • Environmental Control
    • Risk Assessment
    • Control Activities
    • Information and Communication
    • Supervision
    Because of the five pillars are inter-related and can not be changed and it was a new shoe store running and also the owner of a lack of understanding about the importance of internal control system.

    Posted by maslikha | June 4, 2011, 4:18 am
  35. 1. Sistem pengendalian intern sangat dibutuhkan oleh setiap perusahaan meskipun pada perusahaan kecil karena sistem pengendalian intern merupakan kebijakan serta prosedur yang ditetapkan untuk memperoleh keyakinan yang memadai bahwa tujuan satuan usaha yang spesifik akan dapat dicapai. Jika sistem pengendalian intern suatu satuan usaha lemah, maka kemungkinan terjadinya kesalahan, ketidakakuratan ataupun kecurangan dalam perusahaan sangat besar. Kebutuhan akan sistem pengendalian intern adalah suatu hal yang wajar, karena dengan adanya praktik pengendalian intern yang baik merefleksikan adanya praktik manajerial yang baik. Adanya praktik manajerial yang baik akan meningkatkan kepercayaan masyarakat terhadap perusahaan itu sendiri. Kita juga perlu menjelaskan bahwa dengan menggunakan sistem pengendalian intern akan membantu pimpinan perusahaan agar mencapai tujuan dengan efisien. Selain itu, tujuan dari pengendalian intern untuk menjaga kekayaan perusahaan dan mengecek ketelitian dan keandalan akuntansi. Dengan begitu, jane sangat membutuhkan sistem pengendalian intern dalam perusahaannya untuk kelancaran usaha toko sepatunya.
    2. Saya akan memberikan argument tentang pendapat jane yang tidak mau menerapkan pengendalian intern karena akan mengeluarkan banyak uang. Sebaiknya jane harus tetap menggunakan pengendalian intern meskipun mengeluarkan banyak uang, dengan menerapkan pengendalian intern akan memberikan keuntungan lebih. Hal itu akan mengurangi adanya kecurangan dalam pembuatan laporan keuangan.
    3. Sebaiknya kita tidak boleh berpikir bahwa karyawan tersebut tidak akan mencuri kekayaan milik perusahaan. Karena tidak semua karyawan yang kita anggap baik akan selalu baik. Perusahaan akan nampak berisiko jika tidak menggunakan pengendalian internal dan karyawan tersebut akan bersikap semaunya sendiri karena tidak adanya pengawasan.
    4. Kesulitan dalam membangun struktur pengendalian internal yaitu kurang perhatiannya jane pada toko sepatunya dan tidak adanya pengendalian intern terhadap toko sepatunya sehingga akan menimbulkan beban bagi perusahaan tersebut. Selain itu, untuk membuat struktur pengendalian intern diperlukan penyesuaian kemampuan perusahaan tersebut agar berjalan dengan baik.
    5. Meskipun jane belum mempercayai tentang pengendalian internal namun saya tetap merekomendasikan 5 pengendalian internal untuk memperlancar jalannya perusahaan yang meliputi:
    a. Control lingkungan
    b. Penilaian risiko
    c. Informasi dan komunikasi
    d. Mengontrol aktivitas
    e. Pengawasan

    Posted by LANNY NASYA ALIFIANI RIZKY (09520046) | June 4, 2011, 4:34 am
  36. 1. Mengapa struktur pengendalian intern sangat diperlukan untuk sebuah perusahaan.
    jawaban:
    Pengendalian internal merupakan salah satu bagian dari sistem dalam satu organisasi atau perusahaan sebagai prosedur dan sebagai langsung melakukan kegiatan tersebut.Fungsi dari pengendalian intern ini semakin penting, karena perusahaan semakin berkembang dengan system akuntansi yang semakin rumit. Semua pimpinan perusahaan harus menyadari dan memahami arti penting pengendalian intern.
    Struktur pengendalian intern satuan usaha terdiri dari kebijakan dan prosedur yang diterapkan untuk keyakinan (assurance) memadai bahwa tujuan tertentu satuan usaha akan dicapai.
    Kell, et.al., mengatakan pengendalian intern adalah sebagai berikut :An entity’s internal control structure consists of the policies and procedures established to provide Reasonable assurance that specific entity objectives will be achieved. Entity’s internal control structure consists of three elements (1) the control environment, (2) the accounting system, and (3) control procedures.
    2. Kontrol pengendalian internal
    Dalam buku Akuntansi Keuangan (Zaki, 1999; 15) bahwa penerapan unsur-unsur sistem pengendalian intern dalam suatu perusahaan tertentu harus mempertimangkan biaya dan manfaatnya. Suatu Sistem Pengendalian Intern yang baik haruslah bersifat cepat, murah dan aman, sehingga perusahaan dapat menjalankan operasinya dengan lancar, terjamin keamanannya dan biaya pengawasan yang dibutuhkan relatif tidak mahal
    3 jawaban:
    Dengan Sruktur pengendalian intern terdiri dari 5 (lima) komponen, maka karyawan tidak dapat mencuri dari perusahan, seperti:

    (1). Lingkungan Pengendalian
    Merupakan dasar dari komponen pengendalian yang lain yang secara umum dapat memberikan acuan disiplin.
    (2). Penilaian Resiko
    Identifikasi dan analisa atas resiko yang relevan terhadap pencapaian tujuan yaitu mengenai penentuan “bagaimana resiko dinilai untuk kemudian dikelola”.
    (3). Aktivitas Pengendalian
    Kebijakan dan prosedur yang dapat membantu mengarahkan manajemen hendaknya dilaksanakan. Aktivitas pengendalian hendaknya dilaksanakan dengan menembus semua level dan semua fungsi yang ada di perusahaan. Meliputi : aktifitas-aktifitas persetujuan, kewenangan, verifikasi, rekonsiliasi, inspeksi atas kinerja operasional, keamanan sumberdaya (aset), pemisahan tugas dan tanggung jawab.

    (4). Informasi dan Komunikasi
    Menampung kebutuhan perusahaan di dalam mengidentifikasi, mengambil, dan mengkomukasikan informasi-informasi kepada pihak yang tepat agar mereka mampu melaksanakan tanggung jawab mereka. Di dalam perusahaan (organisasi), Sistem informasi merupakan kunci dari komponen pengendalian ini. Informasi internal maupun kejadian eksternal, aktifitas, dan kondisi maupun prasyarat hendaknya dikomunikasikan agar manajemen memperoleh informasi mengenai keputusan-keputusan bisnis yang harus diambil, dan untuk tujuan pelaporan eksternal.

    (5). Pengawasan
    Pengendalian intern seharusnya diawasi oleh manajemen dan personil di dalam perusahaan. Ini merupakan kerangka kerja yang diasosiasikan dengan fungsi internal audit di dalam perusahaan (organisasi), juga dipandang sebagai pengawasan seperti aktifitas umum manajemen dan aktivitas supervise. Adalah penting bahwa defisiensi pengendalian intern hendaknya dilaporkan ke atas. Dan pemborosan yang serius seharusnya dilaporkan kepada manajemen puncak dan dewan direksi.

    4. Kelemahan Struktur Pengendalian Internal
    Penting untuk dipahami bahwa : Sistem Pengendalian Intern yang efektif tidak memberikan jaminan absolut akan tercapainya tujuan perusahaan. Secara sederhananya dapat dikatakan bahwa sistem pengendalian yang handal tidak bisa mengubah manajer yang buruk menjadi bagus. Akan tetapi Sistem Pengendalian Intern yang handal dan efektif dapat memberikan informasi yang tepat bagi manajer maupun dewan direksi yang bagus untuk mengambil keputusan maupun kebijakan yang tepat untuk pencapaian tujuan perusahaan yang lebih efektif pula.

    Sistem pengendalian intern yang efektif bukan merupakan jaminan akan kesuksesan bahkan kelangsungan hidup perusahaan sekalipun.

    Sistem pengendalian intern berfungsi sebagai pengatur sumber daya yang telah ada untuk dapat difungsikan secara maksimal guna memperoleh pengembalian (gains) yang maksimal pula dengan pendekatan perancangan yang menggunakan Asas Cost-Benefit.

    Suatu sistem handal macam apapun selalu memiliki celah kelemahan. Sistem pengendalian Intern pun bisa dimanfaatkan oleh personil tertentu untuk kepentingan pribadinya dengan mengeksploitasi kelemahannya.

    5 Pentingnya pengendalian internal
    Rekomendasi yang saya berikan adalah lima struktur pengendalian internal Sistem Pengendalian Internal merupakan kebijakan dan prosedur yang melindungi aktiva dari penyalahgunaan. Sistem Pengendalian Internal dapat digunakan lebih efektif untuk mencegah penggelapan atau penyimpangan. Pada suatu perusahaan, pengendalian internal sangat dibutuhkan mengingat faktor-faktor yang meliputi luas dan entitas perusahaan yang sangat kompleks. Hal ini mengakibatkan manajemen harus percaya pada laporan-laporan serta analisis untuk operasi pengendalian Internal yang efektif.

    Posted by Reni Sagita Nova | June 4, 2011, 5:16 am
  37. 1. effective internal control system does not provide absolute assurance the company will achieve the goal. In plain can be said that a reliable control system can not change bad into good managers. however, a reliable internal control system and effective to provide accurate information for managers and board directors to make decisions good or appropriate policies to achieve corporate objectives more effectively as well.
    2. The cost is not expensive dabandingkan by minimizing fraud that occurred in companies that do not memmpunyai internal control structure.
    3. No one knows how one’s thoughts, like today, it is very difficult to find an honest man, and man is the place forget and make mistakes, buakn to suspect, but as a precaution in case of fraud.
    4. Difficulty to build the internal control structure in the company store that can be run effectively, because the owner is too assume that small firms do not need it, while if the company becomes larger and growing, it will be increasingly susceptible to fraud.
    5. Internal control structure consists of 5 (five) components, namely
    (1). Environmental Control
    Is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competence company personnel, management philosophy and operating style, the way manajmene in delegating tasks and responsibilities, manage and develop personnel, as well, directives given by the board of directors.
    (2). Risk Assessment
    Identification and analysis of relevant risks to achieving the goal that is about determining “how risks are assessed for and managed.” This component should identify both internal and external risks to be assessed later. Before conducting the risk assessment, goals or targets should be determined in advance and is associated in accordance with the level-level.
    (3). Control Activities
    Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. Includes: activities approval, authorization, verification, reconciliation, inspection of operational performance, safety resources (assets), separation of duties and responsibilities.
    (4). Information and Communication
    Accommodate the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. In the company (organization), information system is a key component of this control. Information internal and external events, activities, and the conditions and prerequisites should be communicated to management to obtain information on business decisions to be taken, and for external reporting purposes.
    (5). Supervision
    Internal controls should be monitored by management and personnel within the company. This is a framework that is associated with the internal audit function within the enterprise (organization), is also seen as a general management supervision of such activities and supervision activities. It is important that internal control deficiencies should be reported upwards. And a serious waste should be reported to top management and board of directors.
    So when asked if I recommend it, answer it. Because the five components are related to each other, so as to provide an integrated system performance that can dynamically respond to changing conditions. Internal Control System intertwined with the operational activities of the company, the fund will be more effective if the control is built into the infrastructure company, to later become the most essential part of the company (organization)

    Posted by moh ali tsabit | June 4, 2011, 6:09 am
  38. name :nesia solikhatun nisa
    class : B
    student ID :09520077

    1. The structure of internal control is very important because it would be one of requirements if your company become larger or go public,in other side it can keeping your asset and how the financial statement reporting,
    2.If internal controls are not implemented in the future it will cause a lot of costs than the costs required to apply the control structure internal.itu caused by the possible losses that would arise in the future. Because as we all know better to prevent rather than cope.
    google terjemahan
    3. although employees are family, we can not always believe it, because we have to separate the business with family affairs, if jane worry and be reluctant to implement internal controls, then submitting that needs to be repaired again, so employees do not feel offended. Risk not only lost goods but others are still many risks that would arise for example how to authorize the purchase of goods so that no excess stock in the warehouse so that no damage or loss.
    4.the problem have faced: how all parties involved in the shoe store businesses can apply the structure has been created, because this shop is a family-based shop so it is sometimes difficult to apply.
    5. of course I recommend to apply all of them, but the portions as needed and if applied early on, then no more trouble if the store has grown only adjust or improve the internal control structure.

    Posted by nesia | June 4, 2011, 6:10 am
  39. 1. effective internal control system does not provide absolute assurance the company will achieve the goal. In plain can be said that a reliable control system can not change bad into good managers. however, a reliable internal control system and effective to provide accurate information for managers and board directors to make decisions good or appropriate policies to achieve corporate objectives more effectively as well.
    2. The cost is not expensive dabandingkan by minimizing fraud that occurred in companies that do not have the internal control structure.
    3. No one knows how one’s thoughts, like today, it is very difficult to find an honest man, and man is the place forget and make mistakes, buakn to suspect, but as a precaution in case of fraud.
    4. Difficulty to build the internal control structure in the company store that can be run effectively, because the owner is too assume that small firms do not need it, while if the company becomes larger and growing, it will be increasingly susceptible to fraud.
    5. Internal control structure consists of 5 (five) components, namely
    (1). Environmental Control
    Is the basis of other control components that are generally able to provide a reference discipline. Include: Integrity, Value Ethics, Competence company personnel, management philosophy and operating style, the way manajmene in delegating tasks and responsibilities, manage and develop personnel, as well, directives given by the board of directors.
    (2). Risk Assessment
    Identification and analysis of relevant risks to achieving the goal that is about determining “how risks are assessed for and managed.” This component should identify both internal and external risks to be assessed later. Before conducting the risk assessment, goals or targets should be determined in advance and is associated in accordance with the level-level.
    (3). Control Activities
    Policies and procedures that can help guide management should be implemented. Control activities should be conducted with permeate all levels and all functions in the company. Includes: activities approval, authorization, verification, reconciliation, inspection of operational performance, safety resources (assets), separation of duties and responsibilities.
    (4). Information and Communication
    Accommodate the needs of companies to identify, retrieve, and mengkomukasikan information to appropriate personnel to enable them to carry out their responsibilities. In the company (organization), information system is a key component of this control. Information internal and external events, activities, and the conditions and prerequisites should be communicated to management to obtain information on business decisions to be taken, and for external reporting purposes.
    (5). Supervision
    Internal controls should be monitored by management and personnel within the company. This is a framework that is associated with the internal audit function within the enterprise (organization), is also seen as a general management supervision of such activities and supervision activities. It is important that internal control deficiencies should be reported upwards. And a serious waste should be reported to top management and board of directors.
    So when asked if I recommend it, answer it. Because the five components are related to each other, so as to provide an integrated system performance that can dynamically respond to changing conditions. Internal Control System intertwined with the operational activities of the company, the fund will be more effective if the control is built into the infrastructure company, to later become the most essential part of the company (organization).

    Posted by moh ali tsabit | June 4, 2011, 6:10 am
  40. 1.The aim of internal control for the firm are, the foal of the firm which has fixed before could be reached, the financial statement of the firm is believeble and able to be publicized. The activities of the firm are suitable with the law. It can give information of the firm which will be used in the planning and operational process.
    2.Noting with standing the internal control is costly, but internal control have a many benefit. Internal control is very important for the firm, with the internal control, the firm will be secure and far from deceitfulness.
    3.If Jane fill that her employees not do doudle dealing, but would better Jane make a monitoring that will discover a shortage with increase effectiveness restraint or make the structur organitation for her firm, and come between duty and reponsible every wmployees, in this case manager having full responsible.
    4.Jane must apply the internal control for the firm , eventhough she’s really believe in her employees the internal control must applied to avoid bad incidents or undecirable thing, there also CCTV (security camera) and also any other facilities witch able to smooth every process in that firm. And efford monitoring with thw manner observe behavior.
    5.Yes, I would recommed Jane houston to perform 5 internal controls, because with the 5 internal controls risk asressment, control procedure, monitoring can help the firm have good experience.

    Posted by Umi Bariroh | June 4, 2011, 9:32 am
  41. 1.because internal controls are essential in the cycle of firms, especially small companies that would later become a much larger company in the future. structure own internal controls include the organizational structure of the company and all things related to the company’s operations, which of course all it serves to improve the quality of the company. Internal control functions make it easier (efficiency) actors in manage company subsidiaries, in the financial sector so as not to suffer losses, in the field of operations and provide information on what is so policies taken to promote the company and policy in the planning of the company stepped forward.
    2.i think about the controls that are too expensive, is not. Because in my opinion with a company more able to control its financial and organizational manage for more to run well, why is it so in my opinion in the absence of controls, the risk faced by the company for loss of funds greater than with the controls.
    3.i argues that it is true belief must exist if it wants to run smoothly in the organization. I would recommend going but it’s better just in case anyone knows the future in a state the less we understand that employees of family-oriented, ethical, and honest can also do things that are not good and violate the rules. So to be much better if prepared the umbrella before it rains.
    4.difficulty in building an effective internal control structure of the store is, lack of adequate facilities, such as surveillance cameras and too little oversight from the shop owner himself, recording of incoming and outgoing goods and financial record is less clear or sometimes underestimated in store small little things.
    5.i would recommend officially to Jane Houston to apply the five internal control that includes Control Environment, risk assessment, control activities, information and communication, and supervisors. due to the five internal control is very helpful in controlling and supervising.

    Posted by Raya Ardani Reswara Danti | June 4, 2011, 9:39 am
  42. 1. company requires the existence of internal controls, particularly in dealing with corporate cash as the company’s cash assets are assets that are very easy to be perverted. With the internal control, then the cash will be difficult for the abused and the creation of enterprise asset security. Effective Internal Control System does not provide absolute assurance to the achievement of company objectives. In simple it can be said that a reliable control system can not change bad into good managers. However, the Internal Control System is reliable and effective to provide accurate information for managers and board directors to make decisions good or appropriate policies to achieve corporate objectives more effectively as well. Internal control system to function as a regulator of existing resources to be optimally used to obtain a refund (gains) which is also the maximum design approach that uses a Cost-Benefit Principle.
    2. Control environment reflects the attitudes and actions of the owners and company managers about the importance of the company’s internal control. The effectiveness of internal pegendalian element is determined by the atmosphere created by the control environment. If in a shoe store, there is no internal control, the employee will do as they wish their own. Environmental control must exist, in the presence of internal controls will have a major impact on both the seriousness of the employee is at work. So Jane must implement internal controls for the sake of long-term sustainability of shoe stores. With a good internal control they will make the company more advanced.
    3. In my opinion, the internal pengendendalian system is very expensive, but the rate of return generated is also very much, including organizational structure, methods and measures that are coordinated to maintain the organization’s wealth, check kelelitian and reliability of accounting data, promote efficiency and encourage compliance with the policy Management.
    4. which occurred at a shoe store owned by jane is because owners are afraid to use the internal control because it assumes will be a lot of spending money back in the process, also can be seen from the belief that store owners assume that their employees become part of the family so it does not need to be suspicious if the employees will steal what is in store. However, it is possible when working families, fraud will be found.
    5. Yes, I recommend jane shoe store to implement the systems of internal control, because although still small jane shoe store, but if you’ve been doing early on that system then later if it becomes large, already familiar with the internal control system. Because a lot of benefit that can be achieved by our use of this internal control system.

    Posted by kholisatun nuronia | June 4, 2011, 9:44 am
  43. 1. Because to the existence of the internal control structure, the company can control the system of the company, although the company is still relatively small. So that, if later the company was growing rapidly and becoming a big company, no longer struggling to fix the system contained in the company. Having been in control since the beginning.
    2. We should not think of one side only, namely in terms of price. Because besides the expensive price, we can feel very good results and orderly. Moreover, not every thing that quality is expensive?
    3. We should not be too believe it to everyone. Because this is in modern times many people are not trustworthy? Moreover , someone could corrupt or not also depends on faith, isn’t it? Meanwhile, every day of one’s faith can not be settled. Always up and down depending on the person’s business.
    4. In my opinion, the difficulty in making the internal control structure in this company is aware of the shop owner because of the importance of making the structure too entrust employees to all work.
    5. Of course. Because the internal control structure is essential to create effective and efficient of company operation. In the preformance of internal control, there are five elements that need to be run. There are control environment, risk assessment, control activities, information and communication, and supervision
    1.Karena dengan adanya struktur pengendalian intern, perusahaan dapat mengontrol sistem yang pada perusahaan, meskipun perusahaan tersebut masih terbilang kecil. Supaya, bila nantinya perusahaan tersebut berkembang pesat dan menjadi perusahaan besar, tidak lagi susah payah memperbaiki sistem yang terdapat dalam perusahaan. Karena sudah terkendali sejak awal.
    2.Seharusnya kita janganlah memikirkan dari satu sisi saja, yaitu dari segi harga. Karena disamping harga yang mahal, kita bisa merasakan hasil yang sangat baik dan tertata. Lagipula, bukankah setiap sesuatu yang berkualitas itu memang mahal?
    3.Seharusnya kita tak boleh terlalu percaya begitu saja pada setiap orang. Karena bukankah di jaman modern ini banyak orang yang tidak dapat dipercaya?. L agipula, seseorang bisa korupsi atau tidak juga tergantung keimanan bukan?. Sedangkan iman seseorang setiap hari juga tidak bisa menetap. Selalu naik turun tergantung usaha seseorang tersebut.
    4.Menurut saya, kesulitan dalam pembuatan struktur pengendalian intern dalam perusahaan ini adalah menyadarkan si pemilik toko pentingnya pembuatan struktur dikarenakan terlalu mempercayakan karyawannya terhadap semua pekerjaannya.
    5.Tentu saja. Karena struktur pengendalian intern sangatlah penting untuk meciptakan opersi perusahaan yang efektif dan efisien. Di dalm pengendalian internal, ada lima elemen yang perlu dijalankan. Antara lain, lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan.

    Posted by Aina Salsabila (09520075) | June 4, 2011, 10:29 am
  44. jawaban!
    1.Fungsi dari pengendalian intern ini semakin penting, karena perusahaan semakin berkembang dengan system akuntansi yang semakin rumit. Semua pimpinan perusahaan harus menyadari dan memahami arti penting pengendalian intern. Faktor yang menyebabkan struktur intern sangat diperlukan adalah sebagai berikut : perkembangan kegiatan dan skala (kompleksitas); tanggung jawab utama untuk melindungi aset organisasi, mencegah dan menemukan kesalahan-kesalahan serta kecurangan-kecurangan; pengawasan oleh dari satu orang (saling cek) merupakan cara yang tepat untuk menutup kekurangan-kekurangan pada manusia; pengawasa yang “buit-in” langsung pada sistem berupa pengendalian intern yang baik dianggap lebih tepat.Selain itu pengendalian intern juga mempunyai tujuan seperti : melindungi harta milik perusahaan; memeriksa kecermatan dan kehandalan data akuntansi; meningkatkan efesiensi usaha; mendorong ditaatinya kebijakan yang telah digariskan.
    2.Dengan adanya struktur pengendalian intern, perusahaan akan semakin maju. Kebanyakan para pengusaha besar akan lebih memilih memajukan bisnisnya dari pada biaya yang akan dikeluarkan. Intinya jika ingin menjadi pengusaha yang besar, kita harus berani menghadapi resiko yang akan muncul.
    3.Kembali lagi kita menengok ke masalah kecurangan, boleh saja seorang pemimpin percaya penuh kepada karyawannya, tapi bukan berarti seorang karyawan tidak memungkinkan untuk melakukan kecurangan / penghianatan. Sudah banyak kecurangan yang sering terjadi dalam dunia bisnis, sehingga menuntut pemimpin harus lebih berhati-hati. Kegiatan bisnispun akan lancar jika ada struktur pengendalian intern.
    4.Kesulitan dalam membangun struktur pengendalian intern adalah terletak pada pemimpin yang tidak memiliki kesadaran yang tinggi akan pentingnya struktur pengendalian intern.
    5.Melihat pentingnya struktur pengendalian intern, saya menyarankan kepada jane untuk menerapkan 5 element struktur pengendalian intern pada toko sepatunya. Kelima element tersebut meliputi:
    a. Control environment
    Control environment atau lingkungan pengendalian mencerminkan suasana perusahaan yang mempengaruhi sikap dan tindakan para anggota perusahaan akan pentingnya pengendalian. Efektivitas sistem akuntansi dan prosedur
    Pengendalian sangat ditentukan oleh suasana yang diciptakan oleh lingkungan pengendalian. Ini berarti pengendalian mempunyai dampak yang sangat besar terhadap keseriusan pengendalian intern yang diterapkan dalam perusahaan.
    b. Risk assessment
    Penetapan resiko laporan keuangan adalah mengidentifikasi dan menganalisa resiko-resiko yang berhubungan dengan manajemen perusahaan untuk menyiapkan laporan keuangan sesuai dengan prinsip-prinsip akuntansi yang berlaku umum. Penetapan resiko oleh manajemen berkenaan dengan hubungan resiko terhadap pernyataan laporan keuangan yang khusus dan kegiatan mencatat, memproses, menyimpulkan dan melaporkan data akuntansi.
    c. Information and communication
    Information and communication atau informasi dan komunikasi sangat berguna untuk menghasilkan laporan keuangan. Sistem informasi sangat relevan untuk tujuan laporan keuangan yang mencakup sistem akuntansi dan melindungi harta dan hutang perusahaan. Sistem akuntansi seharusnya mencakup penafsiran audit yang lengkap, karena penafsiran transaksi sangat penting bagi manajemen dan auditor. Dengan kata lain komunikasi melibatkan pemahaman yang jelas dari peran dan tanggung jawab setiap individu yang berkenaan dengan struktur pengendalian intern atas laporan keuangan. Komunikasi harus dapat meyakinkan bahwa setiap personil terlibat dalam memahami laporan keuangan dan kegiatan mereka baik di luar perusahaan ataupun dalam perusahaan.
    d. Control activities
    Control activities atau pengendalian aktivitas adalah kebijakan prosedur yang membantu meyakinkan bahwa arahan manajemen dilaksanakan. Pengendalian ini meyakinkan tidankan-tindakan yang diambil untuk mengatasi resiko dalam mencapai tujuan organisasi. Pengawasan ini harus terlaksana pada semua tingkat fungsi manajemen.
    e. Monitoring
    Monitoring merupakan proses untuk menilai kualitas dari pelaksanaan struktur pengendalian intern yang telah berjalan. Monitoring merupakan pemantauan terhadap personil yang mengawasi desain dan operasi perusahaan yang dilaksanakan. Struktur pengendalian intern yang berjalan diharapkan dapat mengatasi atau mengantisipasi penyimpangan atau kecurangan yang terjadi. Monitoring dapat dilaksanakan selama kegiatan perusahaan berjalan dan dapat dievaluasi secara periodik.

    Posted by SIRWANDI (09520003) | June 4, 2011, 12:03 pm
  45. 1.Dalam Standar Profesional Akuntan Publik (SPAP)
    Pengendalian Intern di definisikan sebagai berikut:

    “Sistem Pengendalian Intern meliputi organisasi serta semua metode dan ketentuan yang terkoordinasi yang dianut dalam suatu perusahaan untuk melindungi harta miliknya, mencek kecermatan dan keandalan data akuntansi, meningkatkan efisiensi usaha, dan mendorong di taatinya kebijakan manajemen yang telah digariskan.”

    Pengendalian Intern sebagai Manajemen Control (Arti Luas). Selanjutnya apabila unsur-unsur yang terdapat pada Sistem Pengendalian Intern yang telah sesuai dengan definisi di kelompokkan dua sub sistem, maka kedua sub sistem tersebut terdiri dari sub sistem “Pengendalian Administrasi (Administrative Control) dan “Pengendalian Akuntansi” (Accounting Control). Pembagian dalam sub sistem ini secara langsung dan lengkap dalam buku Norma Pemeriksaan Akuntansi, jadi dalam arti yang luas, Sistem Pengendalian Intern mencakup pengendalian yang dibedakan atas pengendalian Intern yang bersifat accounting dan
    administrasi. (Ikatan Akuntansi Indonesia, 1998 : 23).

    Dari keempat definisi yang diungkapkan di atas tersebut, dapat disimpulkan bahwa, Sistem Pengendalian Intern merupakan suatu “Sistem” yang terdiri dari berbagai macam unsur dengan tujuan untuk melindungi harta benda, meneliti ketetapan dan seberapa jauh dapat dipercayai data akuntansi, mendorong efisien operasi dan menunjang dipatuhinya kebijaksanaan Pimpinan.
    2. pendapat saya tentang jane yang tidak mau menggunakan pengendalian intern, dikarenakan banyak mengeluarkan biya yang mahal. Menurut saya pendapat jane itu salah,karena pengendalian intern itu sangat penting di gunakan dalam perusahaan, meskipun mengeluarkan banyak uang. disamping itu jika menggunakan pengendalian intern bisa memberikan keuntungn lebih dan bisa mengurangi kecurangan yang timbul saat menyusun laporan keuangan.
    3. Seharusnya kita tidak boleh berpikir begitu saja bahwa karyawan tersebut tidak akan mencuri kekayaan milik perusahaan. Karena tidak semua karyawan yang kita anggap baik akan selalu baik, karena manusia itu bisa berubaj kapan saja ,apalagi jika ada kesempatan. Perusahaan akan nampak berisiko jika tidak menggunakan pengendalian internal.
    4. Kesulitan dalam membangun struktur pengendalian internal yaitu kurang perhatiannya jane pada toko sepatunya dan tidak adanya pengendalian intern terhadap toko sepatunya sehingga akan menimbulkan beban bagi perusahaan tersebut. Selain itu, untuk membuat struktur pengendalian intern diperlukan penyesuaian kemampuan perusahaan tersebut agar berjalan dengan baik.dan pengawasan juga sangat penting dalam perusahaan.
    5. Meskipun jane belum mempercayai tentang pengendalian internal namun saya tetap merekomendasikan 5 pengendalian internal untuk memperlancar jalannya perusahaan yang meliputi:
    a. Control lingkungan
    b. Penilaian risiko
    c. Informasi dan komunikasi
    d. Mengontrol aktivitas
    e. Pengawasan

    Posted by Novia Rosi (09520022) | June 4, 2011, 12:48 pm
  46. 1. Okay Jane, you must know that every businesses use internal control to guide their operations, because one of the key aspects of system analysis, design, and implementation is a business’s internal control. So, for small firm as yours needs a sound internal control structure to make the venture success. Internal control also can prevent loss of resources, provide information about how the business is performing, and help guide it in the planned direction.
    2. Actually, if we don’t know and don’t understand well on it benefits also it functions we would admit that it is need a big financial or a big cost to be realized, but when we know on it benefits we may say that a big financial of it cost will never prevent us to use it for our company development.
    3. It’s okay we have to belief to our partner in order to manage our relationship in the business, but we have to be careful for doing any fraud from another parties. But however for company’s management absolutely we have to apply some internal control to have a sure that our employees have done their job as well as possible.
    4. that would exist in the building of internal control is the consistent from perpetrators in carrying structure that has been made, because an internal control structure can be effective if the user would be consistent in carrying out their respective functions according to the structure that has been made.
    5. Yes of course, because these elements form the internal control framework or five internal control structure for achieving the three objectives of internal control, they are 1. Operations are managed to achieve desired goals, 2. Financial reports are accurate, and 3. Laws and regulations are complied with.

    Posted by umamah (09520024-C) | June 4, 2011, 1:28 pm
  47. Aulia Sandra Ozha
    Accounting A/09520076

    Hello Mr. jane, I think the control system in your company is good enough. Since you have applied to the two employees’ trust in your shoe store. But in a company not only faith is required to achieve success. Factors in the company’s internal controls are also needed to support the company’s success.
    1. In accounting and organizational theory, control is defined as a process, which is influenced by human resources and information technology systems, designed to help organizations achieve a particular goal or objective. Internal control is a way to direct, supervise and measure the resources of an organization. He played an important role to prevent and detect fraud (fraud) and protect organizational resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks).
    The most important reasons why internal controls are very important because it will affect the development activities and company size (the possibility that stores jane business evolved into a larger shoe stores and growing.) Then the primary responsibility to protect the assets of the organization (to prevent and find errors and kevurangan that might occur). Further surveillance by more than one person (a mutual goal to provide information on errors that have occurred or complementary information to each other). Supervision should be done also directly aimed at the system of internal engendalian good and is considered more appropriate.
    Therefore Mr.Jane must perform an internal control in a shoe store that he considers a small business is a great opportunity to develop a shoe store and have more production scale.
    2. Internal control has a value of securities in the development of a company. Because the company’s internal control is the basis for the success of an enterprise, from here to little known fraud carried out so that improvements made are also not too much because of mistakes made still Dapa resolved.

    3. One of the violation of internal controls is a fraud committed by employees. Having conducted an internal control correct then the employees will not commit fraud. In this case not trust Jane wrote is required, but proof that the two employees are not stealing, and they really work in accordance with the duties and responsibilities tanggng respectively.

    4. The point of the heaviest in this shoe store is a store owner who underestimate the implementation of internal controls at the shoe store. Jane considers its ketch scale so as not necessary internal controls. In this case, of course jane tersbut wrong assumption, because the system jane trust given to the two employees were not necessarily appropriate to run well as he hoped.

    5. Committee of Sponsoring Organizations of the Treatway Commission (COSO) introduced the five components of internal control which includes Environmental Control (Control Environment), Risk Assessment (Risk Assessment), Procedure Control (Control Procedure), Monitoring (Monitoring), as well as Information and Communications ( Information and Communication). I would recommend some elements of the internal control system:
    • Environmental Control (Control Environment)
    Company’s control environment includes the attitudes of management and employees on the importance of control in the organization. One of the factors that influence the control environment is the management philosophy of management (a single in a partnership or joint management within the company) and the operating style of management (management of progressive or conservative), organizational structure (centralized or decentralized tar) and HR practices. Control environment is very important because the basis for the effectiveness of internal control elements of the other.
    • Risk Assessment (Risk Assessment)
    All organizations are subject to risks, in any condition that his name is definitely risk in an activity, whether related to business activities (profit and non profit) and non-business. A risk that has been identified to the analysis and evaluation so that it can in the estimate of intensity and measures that can minimize it.
    • Control Procedure (Control Procedure)
    Control procedures established to standardize work processes that ensure the achievement of company objectives and prevent or detect the occurrence of irregularities and errors. Control procedures include the following:
    • Personnel who are competent, transfer duty and must leave.
    • Delegation of responsibility.
    • Separation of responsibility for related activities.
    • The separation of accounting functions, storage and operational assets

    • Information and Communication (Information and Communication)
    Information and communication are important elements of the company’s internal control. Information about the control environment, risk assessment, control and monitoring procedures required by the Winnebago management operational guidelines and reporting ensure compliance with laws and regulations applicable to the company.
    Information is also required from parties outside the company. Management can use this type of information to assess the external standard. Legal, events and conditions that affect the decision-making and external reporting.

    • Monitoring (Monitoring)
    Monitoring the internal control system will find shortcomings and to improve the effectiveness of controls. Internal controls can be monitored by either by a special assessment or in line with business management. The last monitoring effort can be done by observing the behavior of employees or the warning signs given by the accounting system.
    Special assessment is usually done periodically when there is fundamental change in senior management strategy, corporate structure or business activity. In larger companies, the internal auditor is the party responsible for monitoring internal control systems. The independent auditor also often make assessments of internal control as part of an audit of financial statements

    Posted by aulia sandra ozha | June 4, 2011, 1:44 pm
  48. 1. Dalam suatu perusahaan baik kecil maupun besar pengendalian intern sangat diperlukan demi kelangsungan dan perkembangan perusahaan karena dengan adanya pengendalian intern dapat mencegah timbulnya masalah atau resiko yang mungkin terjadi dalam toko sepatu tersebut.
    2. Kita harus bisa meyakinkan mereka bahwa kontrol internal sangat penting dan harganya juga sepadan dengan manfaat yang akan diperoleh serta memberikan contoh riil dari fungsi dan manfaat dari kontrol internal dengan menunjukkan pada perusahaan yang telah menggunakan sistem pengendalian internal. Dengan begitu mereka akan mempercayai kita dan tidak menganggap apa yang kita omongkan hanya sekedar omong kosong yang tak ada buktinya.
    3. Jelaskan kepada mereka bahwa manusia itu tidak dapat ditebak isi hatinya dan setiap manusia dapat melakukan kecurangan kapanpun mereka mempunyai kesempatan. Apalagi jika mereka telah diberi kepercayaan oleh kita, barangkali dengan adanya kepercayaan penuh dari kita mereka malah menyalah gunakannya. Apalagi jika mereka merupakan karyawan yang telah lama bekerja dan telah mengetahui seluk-beluk kelebihan dan kekurangan dari perusahaan kita maka mereka dengan mudah mengelabui kita saat kita lengah karena tidak adanya kontrol yang kuat serta pengendalian internal.
    4. Memang memulai sesuatu yang baru bukanlah suatu hal yang mudah. Dengan adanya sistem yang baru kita buat awalnya kita serta karyawan akan mengalami kesulitan dalam melakukan kebijakan dari kontrol internal yang baru karena mereka telah terbiasa dengan cara kerja mereka. Dengan begitu mereka akan merasa sulit menerima kebijakan baru dari toko tersebut. Namun dengan berjalannya waktu serta arahan yang baik dari kita maka dengan sendirinya mereka akan terbiasa dengan kebijakan yang kita buat.
    5. Ya. Karena lima element dari kontrol internal sudah cukup membantu mengurangi resiko dan mengatur serta mengawasi kegiatan perusahaan sehingga dapat berjalan dengan baik, aman serta terkendali.

    Posted by ifa arifatus sholihah (09520038) | June 4, 2011, 1:57 pm
  49. 1. Internal control is very important for a company because the system of internal control is a plan that includes organizational structure and all the methods and tools used are coordinated within the company in order to maintain the security of company property, check the accuracy and correctness of accounting data, promote efficiency, and help to encourage compliance with management policies that have been determined. The system can be used by management to plan and control operations. More detailed again, policies and procedures used are directly intended to achieve goals and guarantee or provide appropriate financial reports and ensure the observance or compliance with laws and regulations. In other words, internal control consists of policies and procedures used in the operating company to provide reliable financial information and ensure compliance with applicable laws and regulations. That’s why the system of internal control is very important even for small companies, because it is possible that later on even, small companies will become big companies.
    2. internal controls are quite expensive. But, because of internal control is very important for the company, the corporate leaders should not ignore this. If this is ignored, it is possible that the company will lose money and eventually go bankrupt. Assuming that the high cost of internal control as a sacrifice cost by the company to achieve the company’s succes.
    3. we can not just trust someone especially in the business, but that does not mean we should always think negatively towards someone. Therefore, to minimize the fraud committed by employees such as theft, misappropriation of funds and so on, companies need to conduct internal control adequate security over assets and records. Adequate security personnel include restrictions on the assets and records storage company to avoid the theft of assets and data or company information. And also the tools needed for secure assets like CC TV cameras, security, fire gas canisters, etc.. Basically, fraud often occurs in an entity if : 1) there are no internal controls or weak or performed with loose and ineffective. 2) employees were hired without thinking about their honesty and integrity. 3) employees regulated, poorly exploited, abused or placed tremendous pressure to achieve objectives and financial goals that lead to acts of fraud. 4) self management model of cheating, not efisien and effective or not and do not obey the law and regulations. 5) employees are believed to have personal problems that can not be solved, usually financial problems, family health needs, excessive lifestyle. 6) Industry where the company is a part, has a history or tradition of fraud. But all it can be overcome by: Building a sound internal control structure, Making control activities, improve organizational culture, Streamline internal audit function, etc..
    4. difficulty in establishing the internal control structure could be due to financial difficulties the company, because of financial difficulty is also an important influence on the performance of a company. The expensive system of internal control is causing companies are reluctant to do it. In addition, company leaders already have the opinion that internal control is not important.
    5. of course I recommend the five internal control structure, because it is clearly very important of internal control for both small companies and large corporations. Because it is possible that even small companies can become big companies. if the internal controls is performed well early in smaller companies, the company’s performance will go well too and can make companies become big companies quickly.

    Posted by ida farida | June 4, 2011, 1:59 pm
  50. 1. Okay Jane, you must know that every businesses use internal control to guide their operations, because one of the key aspects of system analysis, design, and implementation is a business’s internal control. So, for small firm as yours needs a sound internal control structure to make the venture success. Internal control also can prevent loss of resources, provide information about how the business is performing, and help guide it in the planned direction.
    2. Actually, if we don’t know and don’t understand well on it benefits also it functions we would admit that it is need a big financial or a big cost to be realized, but when we know on it benefits we may say that a big financial of it cost will never prevent us to use it for our company development.
    3. It’s okay we have to belief to our partner in order to manage our relationship in the business, but we have to be careful for doing any fraud from another parties. But however for company’s management absolutely we have to apply some internal control to have a sure that our employees have done their job as well as possible.
    4. the consist from the user to do what in the structure because an internal control structure can be effective if the user would to consist.
    5. Yes of course, because these elements form the internal control framework or five internal control structure for achieving the three objectives of internal control, they are 1. Operations are managed to achieve desired goals, 2. Financial reports are accurate, and 3. Laws and regulations are complied with.

    Posted by umamah (09520024 -C) | June 4, 2011, 2:08 pm
  51. task SIA I

    Internal Control System is a plan that includes organizational structure and all the methods and tools used are coordinated within the company with the following objectives:

    1. Keeping the wealth of the organization.
    2. Checking the accuracy and correctness of accounting data.
    3. Encourage efficiency.
    4. To encourage compliance with management policies.

    From the above definition I suggested in a company is in need of internal control system because it is very mengutungkan for the company, with oversight and internal controls, risk in the company could be detected and controlled with as effectively as possible, and very conducive operational activities so as to run the company well and get maximum performance and maximum benefit as well.

    Posted by Abdurrahman (09520049) Accounting | June 4, 2011, 2:25 pm
  52. Masriatun Nikmah
    Accounting/09520058
    1. Accounting Internal Controls are clearly needed and are made to prevent the inefficiency that the goal is to maintain the company’s assets and check the accuracy of accounting data. Example: the separation of functions and responsibilities between organizational units.
    Administrative controls are made to encourage efficiency and management policy of encouraging compliance. (Done after the introduction of accounting controls) Example: The inspection report to look for irregularities that exist, to then take action.
    2. Internal control is not expensive if a company’s activities in line with laws and regulations. The system was simple enough because the scale of micro-based businesses that are still, for example only:
    a. The division task of sorting out the operation and storage of the accounting function (recording) this allows employees with a total capacity of just 2. And a function must not carry out all stages of a separation transaksi.Dengan operation and storage function of the recording functions, accounting records prepared to reflect the actual transaction occurred in the operating function and storage function. If all function together, will open the possibility of recording the actual transaction does not occur, so that the resulting accounting information can not be trusted its truth, and as a result, the organization of wealth for their safety.
    b. Authorization of transactions with multiple sales returns 3 which is addressed to:
    1. Customer
    2. Employees 1 as a waiter
    3. Employees 2 as a cashier / ticker

    *sales retur made should be numbered sequence, so that the monitoring, records of sales retur that occur can be matched to each employee and transactions that occur based on the serial number or not.
    c. A computerized accounting system similar to the manual accounting system. The main advantage of a computerized accounting system is the recording and posting transactions simultaneously, high accuracy, and speed of reporting. Accounting application that is used as QuickBooks ®.
    In a manual system, the control carried out by separating the functions of the principal functions (operations, storage and accounting). A transaction will be implemented by the operations function if there is authorization from the authorities, the transaction will be stored by the storage function, and the transaction will be recorded by the accounting function.
    d. Rolling job, because of the limited number of employees.
    3.employees might just do the theft, the system trust in business is okay but, ‘ready umbrella before it rains’ is more important for long-term interests of business, with the recording system and recording sales above is expected to minimize or even the absence of fraud that occurred.
    4. Internal control elements (elements of internal control) is 5 basic internal controls, the implementation must be applied:
    a.control area
    Environmental control of a company covers the whole attitude of management and employees about the importance of controlling factors, among others, influenced by the philosophy and operating style of management. In addition, the structure of the business organization which is the basic framework for planning and controlling operations also affect the control environment. Personnel policies covering recruitment, training, evaluation, salary determination, and promotion of employees also affect the control environment.
    b. Value of risk
    All organizations face risks. Examples of risks include changes in customer demands, competitive threats, regulatory changes, changes in economic factors such as changes in interest rates, and employee violations of company procedures. Once the risk can be identified, it can be analyzed to estimate the level of influence and level of it’s risk possible, and determine actions to minimalize.
    c.Control procedure
    Control procedures implemented to provide reasonable assurance that business objectives will be achieved, including embezzlement. Among these procedures are:
    • Competent employee, job rotation, and leave compulsory.
    • The separation of responsibilities for related operations.
    • Separation surgery, securing assets, and accounting.
    • Verification procedures and safeguards.
    d.Monitoring
    Monitoring the internal control system will identify where the weaknesses and improve the effectiveness of these controls.
    e.Information and communication
    Valid information regarding the control environment, risk assessment, control procedures, and monitoring required by management to direct the operations and ensure the fulfillment of the demands of reporting and regulations.
    • Internal Control Environment Electronic Data Processing
    1. The system of internal control in companies that use manual accounting systems in more emphasis on those who implement the system (People Oriented).
    2. If the computer is used as a tool of data processing, there will be a shift from people-oriented system to a computer-oriented system (Computer Oriented).
    3. Accounting Internal Control in the Electronic Data Processing environment is divided into the General Control and Application Control.

    Posted by Masriatun Nikmah 09520058 | June 4, 2011, 2:49 pm
  53. 1.fungtion structure is very important because to prevent fraud occurring within the company or to encourage compliance with management policies, safeguard the rich organization, encourage efficiency, promote. In addition to checking the accuracy and reliability of accounting data. Therefore the company is currently still small shoe repair the system so great when it is not hard to run the system.

    2.maybe in the short term costs will be slightly larger but in the long term internal control is essential for survival. because internal controls can be a deterrent of risk which is likely to accrue costs that may be even greater if compared with no internal control

    3.3.if in a company there is no clear organizational structure will not close the possibility of fraud in the second act of the employees, therefore it is very important internal control even if only a small firms. But things like this should definitely be considered bernar. Because running a good organization is needed a clear structure.

    4) The difficulty in building an effective internal control structure in a shoe store is that if from:
    a) The effectiveness and efficiency of company operations
    b) Reliable Financial Reporting
    c) Compliance with the procedures and regulations in force
    mutual trust between employees and owners, here is perccaya owners against their employees, but according to the internal control because it feared it less if there was fraud among employees of the owner even though it’s brother sendiri.untuk which released too expensive may be at minimal expenses that do not need to be in use, so there is no extravagance in building costs The cost of the structure will have difficulty in effective internal control

    5.ane had never felt the result of the absence of internal pengenalian, but do not happen like that. Before the event of loss, the auditor should continue to explain the importance of internal controls at the shoe store. In addition, auditors told the impact of the absence of internal controls to Jane, and Jane will implement internal controls in the shoe stores and for the application of a simple disposable internal pegendalian first, because it is still beginning to run internal controls.

    Posted by zefry lutadinata | June 4, 2011, 3:03 pm
  54. 1. Because of the small companies is not always going to be a small company but will develop into a large company, to realize the company is required “internal control”. Internal control is a way to direct, supervise and measure the resources of an organization. He played an important role to prevent and detect fraud (fraud) and protect organizational resources both tangible (such as machinery and land) or not (intellectual property rights such as trademarks). Therefore inteberkaitan control objectives with the reliability of financial reports timely feedback to the achievement of operational objectives and strategic, and compliance with laws and regulations.
    2. although in the early costs quite a lot but for the future is very good for the development of a large company, where in the company should have control ibternal besarpun excellent.
    3. not agree, because people do it because there is opportunity theft, pressure. Therefore supervision within a small and large companies both need to be increased as each room was given cctv.
    4. difficulties experienced by Jane Houston is that he skeptical about the internal controls, he considers internal control is not essential to the operation of a very small company, such as shoe stores. Additionally, he replied that he could not afford to pay more and that he did not want to touch on two of its employees.
    5. yes, because internal controls are very important in an organization or enterprise either small, medium, or large.

    Posted by febry ardianto (09520053) accounting B | June 4, 2011, 3:27 pm
  55. Internal Control System is a plan that includes organizational structure and all the methods and tools used are coordinated within the company with the following objectives:
    1. Keeping the wealth of the organization.
    2. Checking the accuracy and correctness of accounting data.
    3. Encourage efficiency.
    4. To encourage compliance with management policies.
    From the above definition I suggested in a company is in need of internal control system because it is very mengutungkan for the company, with oversight and internal controls, risk in the company could be detected and controlled with as effectively as possible, and very conducive operational activities so as to run the company well and get maximum performance and maximum benefit as well.

    Posted by abdurrahman (09520051) Accounting | June 4, 2011, 3:32 pm
  56. 1. Accounting internal structure are very needed because it’s as a controlling internal in small firm or large firm.
    2. Internal control wouldn’t be too costly because there will be reprocity to the company. Which also has the advantage of internal controls to see the fraud committed by our own employees and not only in small firm or large firm.
    3. In small Firm, Such as family shoe store don’t have to bother to see any acts of fraud and deception. Because with monitoring and control by using camera CCTV for example, all can be overcome.
    4. The trouble for family shoe store is the price. because when viewed from a mediocre income. internal control will not be done with the maximum.
    5. yes, because in my argument is based on the realities in this world.

    Posted by Randi Radiantassa Putra (09520068) | June 4, 2011, 4:42 pm
  57. 1. internal control is not only important by the large companies but also in small companies like Jane shoe’s store. internal control is needed by every company, because if companies do not control the activities in it, these activities would have problems if done on an ongoing basis will disrupt or even destroy the company.
    2. internal control would not be expensive if the company can effectively manage the control, in other words, companies can maximize existing resources within the company.
    3. to control the employee would have to first control the company in general the form of regulations and standards that must be met, then continues to control the existing employees to comply with regulations and standards that exist for no violation or steal.
    4. there are difficulties in building an effective internal control is at the beginning to think about doubts about the controls that will be made whether the later will go well.
    5. yes, I recommended that to use five internal control because this company has a future that absolutely will be larger store than now.

    Posted by Ahmad Fatieh Badrof (09520029) | June 4, 2011, 4:59 pm
  58. 1.Penendalian intern sangat diperlukan dalam suatu perusahaan karena pengendalian intern dapat mencegah timbulnya masalah atau resiko yang mungkin terjadi dalam toko sepatu tersebut.
    2.Memberikan contoh kongkrit dari fungsi dan manfaat dari kontrol internal pada perusahaan yang telah menggunakan sistem pengendalian internal.
    3.Yakinkan bahwa setiap manusia dapat melakukan kecurangan kapanpun mereka mempunyai kesempatan. Apalagi dengan adanya kepercayaan penuh dari atasan terkadang orang bisa menyalahgunakannya karena dengan tidak adanya pengendalian internal mereka dapat melakukan manipulasi sesuai dengan keinginan mereka.
    4.Kesulitan yang akan dihadapi oleh toko sepatu tersebut adalah kesulitan dalam melakukan kebijakan dari kontrol internal yang baru karena mereka telah terbiasa dengan cara kerja mereka. Dengan begitu mereka akan merasa sulit menerima kebijakan baru dari toko tersebut.
    5. Ya. Karena semua unsur dari kontrol internal tersebut sudah bisa mengurangi resiko dan mengatur kegiatan perusahaan agar dapat berjalan dengan baik.

    Posted by dewi mahfudhoh (09520041) | June 4, 2011, 10:45 pm
  59. 1. struktur pengendalian intern sangat diperlukan untuk sebuah perusahaan, baik itu perusahaan besar atau kecil. Pengendalian internal merupakan dasar dari sistem akuntansi. Pengendalian internal merupakan kebijakan dan prosedur yang melindungi aktiva perusahaan dari kesalahan penggunaan, memastikan bahwa informasi usaha yang disajikan akurat.
    2. Untuk membuat system pengendalian pada perusahaaan memang mahal, tapi struktur pengendalian yang dilakukan adalah untuk kemajuan perusahaan itu sendiri.
    3. Kita boleh saja mempercayai karyawan-karyawan yang kita pekerjakan, tapi segala kemungkinan bisa saja terjadi. Dan untuk memenej resiko yang terjadi, maka harus ada pengendalian internal.
    4. Kesulitan dalam pengendalian internal yang terjadi pada perusahaan ini adalah, pemilik toko tidak mau mengeluarkan biaya yang mahal untuk melakukan system pengendalian. Dan pemilik toko terlalu percaya pada karyawan yang dipekerjakan.
    5. Iya. Karena system pengendalian pada suatu perusahaan sangatlah penting untuk mengontrol suatu perusahaan.

    Bu yuni maaf, saya baru mengumpulkan tugas, karena saya baru pulang dari rmh nenek, disana gak ada internet. Skali lagi maaf bu.

    Posted by Dinkha Nusrotul Amalia (09520061) | June 6, 2011, 4:02 am
  60. 1. Accounting Internal Controls are very needed because it’s to prevent the inefficiency that the goal is to maintain the firm assets and check the accuracy of accounting data.
    2. Internal control is not expensive, because a company’s activities in line with laws and regulations. Because, it also gives reciprocity to prevent and detect fraud (fraud) and protect organizational resources both tangible (such as machinery and land) or not (such as reputation or intellectual property rights such as trademarks). In simple words, internal controlling is useful.
    3.In the family shoe company’s internal control will be protected from fraud and theft because employees do with the control system, it can be avoided by performing monitoring. because monitoring is one method of significant internal control, thus will not occur fraud and the company property to be safe.
    4. which occurred at a shoe store owned by jane is because owners are afraid to use the internal control because it assumes will be a lot of spending money back in the process, also can be seen from the belief that store owners assume that their employees become part of the family so it does not need to be suspicious if the employees will steal what is in store. However, it is possible when working families, fraud will be found.
    5. Internal control, there are five of Environmental Control, Risk Assessment, Control Procedures, Monitoring, and Information and Communication. I think jane houston still has not made it to the 5 elements. Although the company is still relatively small, remains to be done on internal control.

    Posted by Eko Risk Ardiansyah (09520065) | June 6, 2011, 10:45 am
  61. 1. internal control is important not only for large-scale effort, but on a small scale or medium, because the internal control will be created pemisaha task and a clear authorization then the existence of this risk assessment is one of the factors for the business that we do can be effective and business potentially be a big run
    2. My response to the argument that the controls would be too expensive if a company’s property security is not maintained properly. The company could have, not the cost is too expensive if a company uses the system of internal control. Moreover, the shoe company that is still small and not growing too fast like this. Accounting Internal Control should be made to prevent the inefficiency that the goal is to maintain the company’s assets and check the accuracy of accounting data. Examples of separation of functions and responsibilities between organizational units. Administrative controls should be made to encourage efficiency and management policy of encouraging compliance.
    3. My response after hearing that the company owners assume that their employees would not act to steal, I’ll try to explain to owners that it is very important to control even if the owner is very familiar with their employees. Because if there is no possibility of the company’s internal control will occur theft and fraud committed by external parties, such as consumers who take the goods without the knowledge of employees. So here need to control, such as an appliance like a surveillance camera. Indeed, this would cost, but this is to prevent crimes that result in losses that we will experience.
    4. Because the internal control functions for the internal examination is to determine whether internal controls for internal audit function to determine whether internal control can be trusted as a basis to determine the extent of testing done and to determine the examination procedures used. A company whose activities are extensive and run by people who are many in number, caused difficulties for corporate leaders to control everything that happens within the company. It requires business leaders to delegate authority, while the responsibility for the delegated authority remain in the hands of corporate leaders. Therefore, required an internal control for the intermediate occurrence of errors and irregularities.
    5. The importance of internal control
    The recommendation I give is five internal control structure is an Internal Control System policies and procedures that protect assets from misuse. Internal Control System can be used more effectively to prevent fraud or irregularities. At some companies, internal controls are needed considering the factors that include extensive and highly complex corporate entities.

    Posted by HANDI LAKSONO 09520047 | June 7, 2011, 11:18 am
  62. 1.company’s internal control is necessary because to avoid mistakes or misappropriation of each part as it can result in losses for the company.
    2.to make control in small companies will not be costly because employees who were hired just two people. but on the other hand we also require the use of technology such as calculating machines and CCTV.
    3.although employees employed at the company is family so it is probable there will be no diversion. but because there is no control then it will arise an opportunity for employees to conduct fraud. as we know that evil arises not because the intention of the perpetrator but because there is a chance.
    4.difficulties faced in building internal control jane shoe store is because the parties involved little. so that the division of labor can be disrupted when three atu more of a job can be done by one person. this can facilitate the occurrence of errors and irregularities.
    5. I recommend to jane to apply the five internal control. because of internal control within an company very important although the company was small.

    Posted by Mujahid Akbar | June 8, 2011, 12:44 am
  63. 1.internal control is designed to help organizations achieve a particular goal or objective. Internal control is a way to direct, supervise and measure an organization’s resources.
    Internal controls to protect assets from theft, embezzlement, or placing assets in an inappropriate location. One of the serious violations of internal control is theft by employee
    The elements of internal control
    a. Environmental control
    b. Risk assessment
    c. Control procedures
    d. Monitoring
    e. Information and communication

    2.in the absence of internal controls the company would save more biggest initial capital but perhaps it will lead to greater losses in the future could even lead to bankruptcy. Environmental control must exist, in the presence of internal controls will have a major impact on both the seriousness of the employee is at work. So Jane must implement internal controls for the sake of long-term sustainability of shoe stores. With a good internal control they will make the company more advanced.

    3.in the internal control itself has five pillars that must be held by the company, so his company could become a desirable, one of the pillars is the “control environment”. Need to understand the meaning of this pillar to avoid or problems arise between superiors and subordinates. And so the know well the position, tasks, behaviors, between superiors and subordinates.

    4.Difficulty that would exist in the building of internal control is a conflict that could occur within the enterprise, both among employees with the employees and employees with leadership, and also business owners who still think that the very expensive internal control will lead to difficulty controlling

    5. The recommendation I give is five internal control structure is an Internal Control System policies and procedures that protect assets from misuse. Internal Control System can be used more effectively to prevent fraud or irregularities. At some companies, internal controls are needed considering the factors that include extensive and highly complex corporate entities.

    Posted by merza abdillah 09520036 | June 10, 2011, 12:21 pm
  64. Someone necessarily help to make significantly articles I might state.
    That is the first time I frequented your website page and up to now?

    I surprised with the analysis you made to make this particular publish amazing.
    Great process!

    Posted by Analisa Forex Harian | December 25, 2012, 6:42 pm
  65. Paragraph writing is also a excitement, if you be familiar with
    after that you can write otherwise it is complicated
    to write.

    Posted by www.squidoo.com | January 21, 2013, 10:09 am

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: