ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PRODUKSI PADA USAHA MIKRO KECIL MENENGAH

Abstract

The purpose of this study was to evaluate the effectiveness of internal controls implemented by Mie Asin Cap Bunga Singkawang. This study used a descriptive research form in the form of a case study on Mie Asin Cap Bunga Singkawang. Data obtained through interviews, documentation and observation. The results showed that internal control in the production cycle was considered effective with a score of 34 according to the COSO Internal Control Framework Analysis table. The conclusion of this research is that the company's control environment is good. This can be seen from the various factors that make up the control environment. The values ​​of integrity and ethics are good. commitment to competence is good. There is no board of commissioners and audit committee yet. Excellent management philosophy and operating style. A good organizational structure has a functional form consisting of the owner, the administration section and the Production section. Good division of powers and assignment of responsibilities and excellent resource policies and practices.