Peranan Sistem Pengendalian Internal dalam Meningkatkan Efektivitas dan Efisiensi Kegiatan Operasional pada Siklus Persediaan dan Pergudangan (Studi Kasus pada PT.Ultrajaya Milk Industry & Trading Company Tbk Bandung)

Persediaan bagi Perusahaan manufaktur merupakan suatu bagian yang sangat penting, yang tidak  dapat  dipisahkan  dalam  kegiatan  operasionalnya  dimana  tanpa  adanya  persediaan Perusahaan akan menghadapi risiko ketidakmampuan memenuhi keinginan para langganan. Sistem  pengendalian  internal  yang  baik  diperlukan  agar  kegiatan  operasional  lebih terorganisir  sehingga  dapat  berjalan  dengan  efektif  dan  efisien.  Dalam  penelitian  ini  yang menjadi  objek  penelitian  adalah  PT  Ultrajaya  Milk  Industry  &  Trading  Company,  Tbk Bandung.  Teknik  pengumpulan  data  dilakukan  melalui  penelitian  kepustakaan  dan penelitian lapangan (menggunakan kuesioner). Kuesioner sebanyak 30 buah sebagian besar disebarkan  kepada  auditor  internal,  dan  sisanya  disebarkan  pada  bagian  produksi  dan gudang  yang  kemudian  diuji  validitas  dan  reliabilitasnya  serta  dilakukan  uji  hipotesis dengan menggunakan SPSS versi 12.  Dari hasil penelitian dapat dilihat bahwa  seluruh pertanyaan dalam  variabel X dan variabel Y  menunjukkan  hasil  yang  valid,  selain  itu  baik  variabel  X  dan  Y  memperoleh  hasil  yang reliabel.  Berdasarkan  hasil  uji  hipotesis  yang  dapat  dilihat  bahwa  sistem  pengendalian internal  berperan  sebesar  86,7  %  dalam  meningkatkan  efektivitas  dan  efisiensi  kegiatan operasional  pada  siklus  persediaan  dan  pergudangan  sementara  sebanyak  13,3  %  terdapat faktor-faktor  lain  yang  memiliki  peran.  Dari  hasil  signifikansi  korelasi  Pearson  dapat disimpulkan  bahwa  Ho  ditolak  dan  Ha  diterima  karena  hasil  signifikansi  korelasi  Pearson sebesar  0.000<0,05.  Dari  pembahasan  hasil  kuesioner  dapat  ditarik  kesimpulan  bahwa secara  keseluruhan  Perusahaan  telah  melaksanakan  prosedur  sistem  pengendalian  internal dengan  baik  begitu  pula  dengan  kegiatan  operasional  Perusahaan  dimana  Perusahaan  telah menjalankannya dengan efektif dan efisien.  Kata  kunci:  sistem  pengendalian  internal,  siklus  persediaan  dan  pergudangan,  kegiatan operasional, efektivitas, efisiens

Pengaruh Komitmen Organisasi dan Tindakan Supervisi terhadap Kepuasan Kerja Auditor Junior

The important and significant for academicians is about expectation after college. Their weakness is unbalance between theory and actual knowledge in real work conditions. Through this research, researcher tried to help them to choice their own works. The result for these research about relation between supervisory actions (leadership & mentoring, working conditions, assignments) and job satisfaction that entry level accountant tend to increase their satisfaction if joined with big accountant public. The objective of this research is to empirically analyses the impact of organizational and professionalism commitment toward job satisfaction. The result of this research is expected to give contribution in developing the theory, especiallyconcerning attitude of accountant. I addition, it is expected to give practical contribution for organization, especially for public accountant.The results show the work satisfaction of employees has positive influence on the organizational commitment. Another finding is that work satisfaction of the employees in turn positively influences their work motivation. On the contrary the organizational commitment does not positively influence the work satisfaction of the employees

Hubungan Supervisi, Tekanan Peran (Role Stress) Dengan Kinerja Dan Keinginan Berpindah Pada Kantor Akuntan Publik Di DKI Jakarta

     The objectives of this research are to know whether : (I) The relations of mentoring indirectly on performance and turnover intentions through role stress effect. (2) The relation of mentoring directly on performance and turnover intentions. Respondents in this research consist of 191 auditors sho working at 11 accounting firms and have affiliation with International Accounting Firms.     The statistical analysis is based on Structural Equation Modeling of LISREL (Linear Structural Relation) Program. The result of this study indicates that mentoring are negative effect with role stress (role conflict, role ambiguity, role overload, perceptions of environt uncertainty). Mentoring is positive effect with performance, but doesn ’t have negative effect with turnover intentions. Role conflict and Perceptions of Environt Uncertainty are negative effect with performance. Role ambiguity is positive effect with turnover intentions, while performance has negative eflect with turnover intentions

Pengaruh Kompleksitas Tugas Dan Pengalaman Terhadap Ketaatan Pada Standar Auditing

     The objectives of this reseach are to know whether: (I) association between task complexity and experience. (2) the influence of task complexity and experience on auditing standard Respondents in this research consist of 88 auditors who working at 4 accounting firms and have affiliation with International Accounting Firmsflhe statistical analysis is based on regression analysis and the results of this study showed that task complexity and experience have significant association. Both task complexity and experience have influenced 27, 64% towards auditing standar