Implementasi pengendalian internal (internal control) pemeriksaan fisik barang impor (studi kasus pada kantor pelayanan utama bea dan cukai tipe a tanjung priok)
Info Katalog
File Repositori
Nomor Panggil : 023164595
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Murtanto
Subyek : Financial Accounting - Internal control framework;Physical inspection of imported goods
Kata Kunci : physical inspection process of imported goods, implementation of internal control, obstacle in imple
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2019_TA_AK_023164595_Halaman-judul.pdf | ||
| 2. | 2019_TA_AK_023164595_Bab-1.pdf | 7 | |
| 3. | 2019_TA_AK_023164595_Bab-2.pdf |
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| 4. | 2019_TA_AK_023164595_Bab-3.pdf |
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| 5. | 2019_TA_AK_023164595_Bab-4.pdf |
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| 6. | 2019_TA_AK_023164595_Bab-5.pdf |
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| 7. | 2019_TA_AK_023164595_Daftar-Pustaka.pdf | 2 | |
| 8. | 2019_TA_AK_023164595_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis proses pemeriksaan fisik barang impor,implementasi pengendalian internal pemeriksaan fisik barang impor dan kendalapenerapan pengendalian internal pemeriksaan fisik barang impor di Kantor PelayananUtama Bea dan Cukai Tipe A Tanjung Priok.Indikator yang digunakan dalam penelitian ini adalah unsur-unsur pengendalianinternal menurut COSO (Committee of Sponsoring Organization of the TreadwayCommision) tahun 2013. Proses pemeriksaan fisik barang impor yang dilakukanpenelitian adalah proses pemeriksaan barang impor melalui jalur laut yang dikemasdengan peti kemas.Penelitian ini menggunakan studi dokumetasi, wawancara dan observasi lapanganuntuk menghasilkan deskripsi mengenai implementasi pengendalian internalpemeriksaan fisik barang impor.Hasil penelitian ini adalah (1) proses pemeriksaan fisik barang impor bermula sejakditerbitkannya SPJM (Surat Pemberitahuan Jalur Merah) sampai diterbitkannya LHP(Laporan Hasil Pemeriksaan. (2) Implementasi pengendalian internal telah berjalandengan baik. (3) Tidak ada kendala dalam implementasi pengendalian internal.
T This study aims to analyze the physical inspection process of imported goods, theimplementation of internal controls on physical inspection of imported goods and theobstacles on the implementation of internal controls on physical inspection of importedgoods at Prime Customs Office Type A Tanjung Priok.The indicators used in this study are the elements of internal control according to the2013 COSO (Committee of Sponsoring Organization of the Treadway Commission).The process of physical inspection of imported goods in this research is importedgoods carried out with container on sea lanes.This study uses documentary studies, interviews and field observations to produce adescription of the implementation of internal controls on physical inspection ofimported goods. The results of this study are (1) The process of physical inspection ofimported goods starts from the issuance of SPJM (Red Line Notification Letter) untilthe issuance of LHP (Audit Result Report. (2) Implementation of internal controls isrunning well. (3) There are no obstacles in implementing internal controls.
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