{"id":659,"date":"2022-10-19T20:56:54","date_gmt":"2022-10-19T13:56:54","guid":{"rendered":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/?p=659"},"modified":"2022-10-20T10:27:11","modified_gmt":"2022-10-20T03:27:11","slug":"melaksanakan-pengendalian-internal","status":"publish","type":"post","link":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/melaksanakan-pengendalian-internal\/","title":{"rendered":"Melaksanakan Pengendalian Internal"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Pengertian Pengendalian Internal<\/strong><br>Suatu proses yang dijalankan oleh dewan komisaris, manajemen, dan personel lain yang didesain untuk memberikan keyakinan memadai tentang pencapaian keamanan kekayaan Koperasi, keandalan pelaporan keuangan, kepatuhan terhadap hukum yang berlaku dan efektivitas serta efisiensi operasi\u201d.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Unsur Pokok Pengendalian Internal<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Organisasi yang memisahkan tanggungjawab dan wewenang yang tegas (harus dipisahkan antara fungsi operasi dan penyimpanan dari fungsi akuntansi, suatu fungsi tidak oleh diberi tanggungjawab penuh untuk melaksanakan semua tahap suatu transaksi)<\/li>\n\n\n\n<li>Sistem otorisasi dan prosedur pencatatan harus menjamin perlindungan yang cukup terhadap kekayaan, utang, pendapatan dan biaya.<\/li>\n\n\n\n<li>Praktik yang sehat (meliputi penggunaan formulir bernomor urut tercetak, pemeriksaan mendadak, setiap transaksi tidak boleh dilaksanakan dari awal sampai akhir oleh satu orang atau satu unit organisasi, perputaran jabatan, keharusan pengambilan cuti bagi karyawan yang berhak, secara periodik dilakukan opname fisik kekayaan Koperasi, pembentukan unit organisasi yang bertugas mengecek efektivitas unsur-unsur pengendalian intern).<\/li>\n\n\n\n<li>Karyawan dengan mutu sesuai tanggungjawabnya (kompeten dan jujur).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Download Materi PDF lebih lengkap<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/drive.google.com\/file\/d\/1GSj23kyhSU515qRKQ1Nh9ED-7lazzijg\/view?usp=sharing\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-content\/uploads\/2022\/10\/tombol-Download.gif\" alt=\"\" class=\"wp-image-652\" width=\"173\" height=\"50\"\/><\/a><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pengertian Pengendalian InternalSuatu proses yang dijalankan oleh dewan komisaris, manajemen, dan personel lain yang didesain untuk memberikan keyakinan memadai tentang pencapaian keamanan kekayaan Koperasi, keandalan pelaporan keuangan, kepatuhan terhadap hukum yang berlaku dan efektivitas serta efisiensi operasi\u201d. Unsur Pokok Pengendalian Internal Download Materi PDF lebih lengkap<\/p>\n","protected":false},"author":1,"featured_media":660,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[1,4],"tags":[],"class_list":["post-659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-materi"],"_links":{"self":[{"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/posts\/659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/comments?post=659"}],"version-history":[{"count":0,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/posts\/659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/media\/660"}],"wp:attachment":[{"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/media?parent=659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/categories?post=659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinkopukmperin.surakarta.go.id\/sipbening\/wp-json\/wp\/v2\/tags?post=659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}