ANALISIS PENENTUAN CUT OFF PENYAJIAN PERSEDIAAN UNTUK MEMBANTU KELANCARAN PELAKSANAAN PEMERIKSAAN (Studi pada Senkuko Ronggolawe Koperasi Pegawai Telekomunikasi Cepu)

IRA RAHAYU

Abstract


This research was a case at Senkuko Ronggolawe Telcom Employees cooperation (kopegtel) of Telecomunication Branch Office of PT.Telcom Cepu with the title taken “The Cut Off Fixation Analize Of Inventory Offer to Help The Fluency in audit” of accomplishment study in Senkuko Ronggolawe Telecomunication Employee Coorperation in Cepu.
The aim of this research is to find out how far the cut off fixation inventory can help the audit of accomplishment fluency to abtain the value accuration of inventory that offered in the document financial report in Senkuko Ronggolawe Kopegtel Cepu.
Is this research the problem that found by the researcher reveals that stock presented in 2003 financial report included several selling and buying transactions in 2002 and in 2004. The cause of this problem is this cooperative economics enterprise has not established the cut off in stock and the policies applied within this business are too general. It means that there are neither detail and clear guides or policies that organize all merhandise purhasing and selling transaction in term of cut off in stock between the current period and the next one.
Those problems will be solved by applying stock observation procedure with cut off in stock. In applying this strategy, the researcher will study all douments related with selling and buying tansaction within 2002 and 2004 which admitted as buying and selling transaction in 2003. Those documents are the stock (physical), the result of stock counting, selling douments, goods acceptance documents, selling and buying invoices, selling orders, goods delivery documents. Based on the result of studying those documents, the researcher that constructs a orrection journal will show different values in the financial report made by the institution presented in 2003 financial report.
The differences are: the stock, according to the institution is Rp. 36.233.25,00 while according to the researcher Rp. 34.609.750,00. Member institution receivable is Rp. 892.538.032,00 while according to the researcter is Rp. 900.457.032,00. account payable, according to the institution is Rp. 19.034.544,00 while according to the researcter is Rp. 20.109.544,00. The new account that is tax revenue payable as much as Rp. 1.318.476.89. Devidents according to the institution Rp. 70.012.599,22 while according to the researcher is Rp. 73.914.622.33. The Sale, acording to the institution Rp. 1.540.378.513,00 while according to the researcher Rp. 1.548.297.513,00. Cost of Goods Sold, according to the Rp. 1.163.567.844,00 the researcher fund as much as Rp. 1.166.266.344,00 and the expensed assesment is Rp. 23.583.240,80 in institution , while according to the researcher is Rp. 24.901.717.69.
From this explanation above, so the cut off in stock opname is very important is helping the fluency of audit accomplishment to find out the purchasing and sales transaction in every accounty period that can used to know the exact in valuation of inventory which differed in balance sheets and account of devidents to known whichone of accounty retained’s that will get changes offer the inventory cut off decided.

 

Keyword : CUT OFF; KELANCARAN PELAKSANAAN PEMERIKSAAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-irarahayu0-1565-Pendahul-n.pdf


Keywords


CUT OFF; KELANCARAN PELAKSANAAN PEMERIKSAAN