Efektivitas Penerapan Sistem Pengendalian Intern (SPI) pada Usaha Keeil Menengah (UKM) di Kota Padang

lhsan, Hidayatul and Endang Sulastri, Rem (2005) Efektivitas Penerapan Sistem Pengendalian Intern (SPI) pada Usaha Keeil Menengah (UKM) di Kota Padang. JURNAL AKUNTANSI , 1 (1). pp. 1-12. ISSN 1858-3687


Official URL: http://www.polinpdg.ac.id


Internal control definition in company has continuously developed from time to time. The greatest improvement happened for a decade which was began approximately in 1940 (Tunggal, 1995). Pressure to this improvement appears from company's management and auditors society. Management has realized the importance of control as a vital instrument in running a company, moreover auditors have interests in reducing their jobs in controlling. Effort to formulate an internal control model especially for small and medium enterprises (SME) actually has started since a long time ago, but this condition not too popular among managers and auditors in Indonesia because audit for SME was less or never acknowledged by them. Different condition happened in abroad which shown a massive effort to find the model of internal control for SME. In this research that involves fifteen SME from three type of business fields such as: irading, service and manufacture. The result revealed that internal control system in sample SME is not effective and this finding similar with Hypothesis null which is stated that Internal control in SME is not more than 70%.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:211
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:12 Oct 2016 09:01
Last Modified:08 Nov 2016 15:03

Repository Staff Only: item control page