Analisis Pelaksanaan Audit Internal terhadap Pengendalian Internal Penerimaan & Pengeluaran Kas dalam Rangka Menemukan Fraud - Kasus pada PT XYZ

Penelitian ini bertujuan untuk mengetahui apakah teknik audit internal yang diterapkan oleh PT XYZ di Jakarta sebagai aktivitas pemeriksaan dan penilaian Perusahaan secara menyeluruh yang membantu semua tingkatan manajemen dalam melaksanakan tanggung jawabnya telah berjalan secara memadai pada penerimaan kas dan pengeluaran kas. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kualitatif. Data primer didapat dari responden melalui observasi, kuesioner, dan wawancara yang berprofesi sebagai auditor internal. Data sekunder didapat melalui dokumen yang berasal dari Perusahaan. Berdasarkan penelitian yang telah dilakukan pada PT XYZ di Jakarta, dapat disimpulkan bahwa inspeksi sebagai teknik audit internal yang digunakan dalam menemukan fraud pada penerimaan kas dan pengeluaran kas telah berjalan secara memadai. Kata kunci: teknik audit internal, penerimaan kas, pengeluaran kas This research aims to determine whether the internal audit technique applied by XYZ Company in Jakarta as the activity and examination of the company\u27s overall assessment that helps all levels of management in carrying out its responsibilities adequately run well on the cash receipt and cash disbursement. In this research, data analysis method used is the qualitative approach. The primary data obtained from the respondents by doing observation, questionnaires, and interviews who works as internal auditor. And then, the secondary data obtained through documents derived from the company. Based on the research which has been done at the XYZ Company in Jakarta, it could be concluded that inspection as the internal audit technique which used in detecting fraud at cash receipt and cash disbursement has been adequately well. Keywords: Internal audit technique, cash receipt, cash disbursement Daftar Pustaka Agoes, Sukrisno. (2008). Auditing: (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik, Jilid I, Edisi 3. Jakarta: Fakultas Ekonomi Universitas Indonesia. Arens, Alvin A., Elder, Randal J., Beasley, Mark S. (2014). Auditing and Assurance Services: An Integrated Approach, Edisi 15. England: Pearson Education Limited. Badan Pengendalian Internal Universitas Muhammadiyah Malang (26 Maret, 2013). Identifikasi Bentuk-Bentuk Penggelapan. 25 September, 2014. http://bpi.umm.ac.id/home.php?c=1710-5 Badan Pengawas Keuangan Dan Pembangunan. (2008). Fraud Auditing. Edisi 5. Bogor: Pusdiklatwas BPKP. Boynton, William C., Jhonson, Raymond N., & Kell, Walter G. (2003). Modern Auditing, Jilid II, Edisi 7. Jakarta: Erlangga. Bungin, Burhan. (2010). Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik dan Ilmu Sosial Lainnya. Jakarta: Kencana Prenama Media Group. Champion, Dean J. (1990). Basic Statistic For Social Research. San Fransisco: Chandler Publisher. Ekawati, Rian. (5 Juni, 2013). Akuntansi dan Pengendalian Intern Terhadap Kas. 22 September, 2014. http://www.slideshare.net/ekawatirian/bab-1-akuntansi-dan-pengendalian-intern-terhadap-kas Fahmi, Wahyudin, & Yuliawati. (8 Desember 2006). Bapepam: Akuntan dan Great River Terlibat Konspirasi. 9 Oktober, 2014. http://www.tempo.co/read/news/2006/12/08/05689121/Bapepam-Akuntan-dan-Great-River-Terlibat-Konspirasi Halim, Abdul. (2001). Auditing I: Dasar-Dasar Audit Laporan Keuangan. Yogyakarta: Unit Penerbit dan Percetakan AMP YKPN. Hall, James A. (2004). Sistem Informasi Akuntansi, Buku I. (Amir Abadi Jusuf, Penerjemah). Jakarta: Salemba Empat. Harahap, Sofyan S. (2001). Analisis Kritis Atas Laporan Keuangan, Edisi Revisi. Jakarta: Raja Garafindo Pustaka Utama. Harrison, Walter T., Horngren, Charles T., Thomas, C. William., Suwardy, Themin. (2012). Akuntansi Keuangan International Financial Reporting Standards-IFRS, Edisi 8, Jilid I. (Gina Gania, Penerjemah). Jakarta: Erlangga Horngren, Charles T., Harrison, Walter T., Oliver, M. Suzanne. (2009). Accounting, Edisi 8. New Jersey: Pearson. Institut Akuntan Publik Indonesia. (2008). Panduan Audit Entitas Bisnis Kecil. Jakarta: Salemba Empat. Karni, Soejono. (2000). Auditing Audit Khusus & Audit Forensik dalam Praktik. Jakarta: FE UI. Kieso, Donald E., Weygandt, Jerry J., & Warfield, Terry D. (2002). Akuntansi Intermediate, Edisi 10, Jilid 1. (Emil Salim, Penerjemah). Jakarta: Erlangga. Konsorsium Organisasi Profesi Audit Internal. (2004). Standar Profesional Audit Internal, Jilid 1. Jakarta: Yayasan Pendidikan Internal Audit. Kusnadi. (2000). Akuntansi Keuangan Menengah (Intermediate), Prinsip, Prosedur & metode, Edisi I. Malang: Universitas Brawijaya. La Midjan, & Susanto, Azhar. (2001). Sistem Informasi Akuntansi. Jakarta: PT Gramedia Pustaka Utama. Kumaat, Valery G. (2011). Internal Audit. Jakarta: Erlangga Marshall, Romney B., & Steinbart, Paul J. (2004). Akuntansi Sistem Informasi, Buku I, Edisi 9. (Widyanahar, Penerjemah). Jakarta: Salemba Empat. Messier, William F., Glover, Steven M., & Prawitt, Douglas F. (2005). Jasa Audit dan Assurance Pendekatan Sistematis, Buku 2, Edisi 4. Jakarta: Salemba Empat. Moleong, Lexy J. (2008). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya. Moeller, R., Brinks. (2005). Modern Internal Auditing. New Jersey: John Wiley & Sons. Mulyadi, Puradiredja. (2002). Auditing, Edisi 6. Jakarta: Salemba Empat. Mulyadi. (2008). Sistem Akuntansi, Edisi 3, Cetakan 4. Jakarta: Salemba Empat. Mulyadi. (2010). Auditing, Jilid I, Cetakan 7. Jakarta: Salemba Empat. Undang-Undang Republik Indonesia Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara Peraturan Pemerintah Republik Indonesia Nomor 45 Tahun 2005 Tentang Pendirian, Pengurusan, Pengawasan Dan Pembubaran Badan Usaha Milik Negara Pickett, K.H. Spencer. (2005). The Essential Handbook of Internal Auditing. New Jersey: John Wiley and Sons. Prianti, Martina. (7 November, 2007). Penggelapan Pajak Asian Agri Harus Masuk Pengadilan: Semua Aset Perusahaan Pemilik Asian Agri Bisa Dibekukan. 26 September, 2014. http://www.ortax.org/ortax/?mod =berita&page=show&id=548&q=agri&hlm=63 Sawyer, Lawrence B., Dittenhofer, Mortimer A., & Scheiner, James H. (2005). Audit Internal Sawyer, Edisi 5, Buku 1. (Desi Adhariani, Penerjemah). Jakarta: Salemba Empat. Sekaran, Uma. (2011). Metode Penelitian untuk Bisnis, Edisi 4, Buku 2. (Kwan Men Yon, Penerjemah). Jakarta: Salemba Empat. Smith, Jay M., Skousen, K. Fred., (1996). Akuntansi Intermediate, Edisi 9, Jilid I. Jakarta: Erlangga. Soemarso. (2002). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat. Subaweh, Imam. (20 juni, 2014), Teknik Audit Berbantuan Komputer. 26 September, 2014. http://imas.staff.gunadarma.ac.id/Downloads/files/3559 5/3-Teknik+Audit.pdf Sugiyono. (2010). Metode Penelitian Kuantitatif Kualitatif R & D. Bandung: Alfabeta. Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung: Alfabeta. Tuanakotta, Theodorus M. (2001). Teori Akuntansi, Buku 2, Edisi 8. Jakarta: Fakultas Ekonomi Universitas Indonesia. The International Professional Practices Framework. (2009). Definisi Audit Internal Pada IPPF 2009. 5 September, 2014. http://auditorinternal.com/2010/01/18/definisi-audit-internal-pada-ippf-2009/ Tugiman, Hiro. 2006. Standar Profesional Audit Internal. Yogyakarta: Kanisius. Tunggal, Amin W. (2012). The Fraud Audit Mencegah dan Mendeteksi Kecurangan Akuntansi. Jakarta: Harvarindo

The Binding of Triclosan to SmeT, the Repressor of the Multidrug Efflux Pump SmeDEF, Induces Antibiotic Resistance in Stenotrophomonas maltophilia

The wide utilization of biocides poses a concern on the impact of these compounds on natural bacterial populations. Furthermore, it has been demonstrated that biocides can select, at least in laboratory experiments, antibiotic resistant bacteria. This situation has raised concerns, not just on scientists and clinicians, but also on regulatory agencies, which are demanding studies on the impact that the utilization of biocides may have on the development on resistance and consequently on the treatment of infectious diseases and on human health. In the present article, we explored the possibility that the widely used biocide triclosan might induce antibiotic resistance using as a model the opportunistic pathogen Stenotrophomonas maltophilia. Biochemical, functional and structural studies were performed, focusing on SmeDEF, the most relevant antibiotic- and triclosan-removing multidrug efflux pump of S. maltophilia. Expression of smeDEF is regulated by the repressor SmeT. Triclosan released SmeT from its operator and induces the expression of smeDEF, thus reducing the susceptibility of S. maltophilia to antibiotics in the presence of the biocide. The structure of SmeT bound to triclosan is described. Two molecules of triclosan were found to bind to one subunit of the SmeT homodimer. The binding of the biocide stabilizes the N terminal domain of both subunits in a conformation unable to bind DNA. To our knowledge this is the first crystal structure obtained for a transcriptional regulator bound to triclosan. This work provides the molecular basis for understanding the mechanisms allowing the induction of phenotypic resistance to antibiotics by triclosan

Detection and characterization of pCT-like plasmid vectors for blaCTX-M-14 in Escherichia coli isolates from humans, turkeys and cattle in England and Wales

Objectives - To detect and characterize Escherichia coli strains and pCT-like plasmids implicated in the dissemination of the CTX-M-14 gene in animals and humans, in England and Wales. Methods UK CTX-M-14-producing E. coli (n¿=¿70) from cattle (n¿=¿33), turkeys (n¿=¿9), sheep (n¿=¿2) and humans (n¿=¿26) were screened using multiplex PCR for the detection of a previously characterized plasmid, pCT. Isolates found to be carrying two or more pCT genetic markers were further analysed using PFGE. Their antimicrobial-resistance genes and virulence genes were also determined. These plasmids were transferred to Salmonella enterica serotype Typhimurium 26R and further examined for incompatibility type, genetic environment of the blaCTX-M-14 gene, size, restriction fragment length polymorphism (RFLP) and nikB sequence. Results - The 25 E. coli isolates carrying pCT genetic markers generated 19 different PFGE profiles, and 23 isolates had different virulence and antimicrobial-resistance gene patterns. One isolate from cattle was a verotoxigenic E. coli (‘VTEC’); the rest were commensal or extra-intestinal pathogenic E. coli. pCT-like plasmids with similar molecular characteristics (size, replicon type, RFLP pattern, pCT markers and genetic environment of the blaCTX-M-14 gene) were detected in 21/25 of the field isolates, which comprised those from cattle (n¿=¿9), turkeys (n¿=¿8) and humans (n¿=¿4). All pCT-like plasmids were conjugative, and most were IncK (n¿=¿21) and had the same local genetic environment flanking the blaCTX-M-14 gene (n¿=¿23). RFLP analysis demonstrated =75% similarity among most plasmids (n¿=¿22). Conclusions - pCT-like plasmids were common vectors for horizontal dissemination of 30% of the blaCTX-M-14 genes t