IPTEKS PENGENDALIAN INTERN TERHADAP ASET TETAP DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C / KPPBC TMP C BITUNG

Authors

  • Timons P. M. Mamentu
  • Novi S. Budiarso Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.02.2018.21833

Abstract

This article discusses about the implementation of IPTEKS of internal control on fixed assets. The method used in this article is how to implement the internal control structure. In order to implement the internal control well, an organization must fulfil the 5 aspect in internal control, which are: environment control, risk grading, information and communication, supervision, and activity control. It is suggested that Office of Customs and Excise Branch Bitung to keep maintaining the applied internal control..

Keywords: internal control, service, fixed assets

Author Biographies

Timons P. M. Mamentu

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Novi S. Budiarso, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.

ORCID iD iconhttps://orcid.org/0000-0002-5832-0117


ResearcherID: M-8520-2017
Scopus Author ID: 57202210663

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Published

2018-12-31

Issue

Vol. 2 No. 2 (2018): JIAM

Section

Articles

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