Evaluasi Penerapan Sistem Pengendalian Internal untuk Persediaan Barang Dagangan pada PT. JAYA TERANG MANDIRI - UDiNus Repository

DAFTAR ISI
HALAMAN JUDUL.……………………………………………..…….....
HALAMANPERNYATAANKEASLIANSKRIPSI ..……..………….

i
ii

HALAMANPENGESAHANKELULUSANUJIAN SKRIPSI ….…..

iv

MOTTODANPERSEMBAHAN .………………………………………

v

ABSTRAK.………………………………………………………………..

vi

ABSTRACT.……………………………………………………………....

vii

KATAPENGANTAR.……………………………………………….......

viii

DAFTARISI.…………………………………………...............................

ix

BAB I PENDAHULUAN
1.1

LatarBelakangMasalah.......................................................

1

1.2

RumusanMasalah................................................................

7

1.3

TujuanPenelitian....................................................................... 7

1.4

ManfaatPenelitian ...............................................................

7

1.5

SistematikaPenulisan...........................................................

8

BAB II TINJAUAN PUSTAKA

2.1

LandasanTeori........................................................................

9

2.1.1

PengendalianInternal………..……........................................

9

2.1.1.1PengertianPengendalianInternal ...….…..………………….

9

2.1.1.2 Unsur- unsurSistemPengendalianInternal ….…........….....

10

2.1.1.3Persediaan………………......…….……………………….

19

2.1.1.4SistemdanProsedur……….………..…….....………..…....

21

2.1.1.5KualitasInformasi .….…….……..……………........………

22

2.1.1.6PengertianSistem ….…………...…..…….…….....…........

23

2.1.1.7 PenyebabPersediaan..........................................................

24

2.1.1.8 MetodePencatatanPersediaan ...………...….……….……

25

2.1.1.9 Pengendalian internal ataspersediaan .……………………

26

2.1.10 Biaya- biayaPersediaan…………………………………….

26

2.2

28

PenelitianTerdahulu…...……...………..…...……..............

BAB III METODE PENELITIAN
3.1

JenisPenelitian...........……......……….....………...............

30

3.2

ObjekPenelitian…………….……….......……………….…..

30

3.3

SumberData…….……….......……..…………………………

31

3.4

MetodePengumpulan Data .................................................

31

3.5

MetodePenelitian ………….......…………………….………..

32

3.6

MetodeAnalisa…….......………………………..................

32

BAB IV HASIL PENELITIAN DAN PEMBAHASA
4.1

SejarahSingkat Perusahaan …………..……….......................

34

4.2

StrukturOrganisasi ………..…………………………………

35

4.3

VisidanMisi Perusahaan……..…………..….........................

38

4.4

SistemPengendalianInternPersediaan………………….…..

38

4.5

ProsedurPenerimaanBarang...................................................

39

4.6

ProsedurPenyimpananBarang.................................................

41

4.7

ProsedurPengeluaranBarang....................................................

41

4.8

Evaluasi....................................................................................

42

4.9

Metode Pencatatan dan Penilaian .............................................

57

BAB V KESIMPULAN DAN SARAN
5.1

Kesimpulan ..........................................................................…

59

5.2

Saran ........................................................................................

60

DAFTAR PUSTAKA

LAMPIRAN-LAMPIRAN
DAFTAR PERTANYAAN