Evaluation To The Internal Control System Marketing And Sales Function On Pt Taspen Branch Palembang.docx

EVALUATION TO THE INTERNAL CONTROL SYSTEM OVER MARKETING AND SALES FUNCTION IN PT TASPEN (PERSERO) BRANCH OF PALEMBANG

Research Proposal By: Natasza Astari Putri 01031381520142 Accounting

Proposed As One Of Terms To Achieve Bachelor Degree Economics

MINISTRY OF RESEARCH, TECHNOLOGY AND HIGH EDUCATION SRIWIJAYA UNIVERSITY FACULTY OF ECONOMICS 2017

CHAPTER I PRELIMINARY

1.1 Background Social security, is one of fifteen rights owned by the people who works as a labor without exception, both formal and informal workers. The social security sector has also become one of the sectors or areas which get special attention even by the government or the state. It is because social security is one of the vital and important sector in society that exist in a country. That is why the government established the agencies that is useful or intended to support the balance and development of the social security sector, where in Indonesia itself one of the agency established by the government is PT TASPEN (Persero). PT TASPEN (Persero) itself was established under Government Regulation No. 9 of 1963 on Spending Servants and Government Regulation No. 10 of 1963 on Insurance and Employee Savings country. PT TASPEN (Persero) is also the only institutions that have the responsibility to provide social security for civil servants. Thus, it led the writer to chose PT TASPEN as an object to this research. The purpose of establishing PT TASPEN (Persero) is to improve the welfare of civil servants and their families through social insurance specified in the legislation. Until now PT TASPEN (Persero) has played an active role in helping to provide social security for civil servants all over Indonesia. It can be seen from various services that is produced by PT TASPEN (Persero) in a form social security programs, those are work safety guarantees, death guarantees and also retirement guarantees, planned in a way approved by the government.

In order to meet its goal of improve the welfare of civil servants and their families through social insurance specified in the legislation. PT TASPEN (PERSERO) certainly need the help of a good control system. The control system itself can be defined as a system used to plan various activities of the organization's vision through the mission that has been selected and to implement and control the implementation of these activities. In order for this control system to run properly it is necessary to have support for a good control process as well. According to IAI (2001) Internal control consists of five interrelated components: 1.

Control environment

2.

Risk assessment

3.

Control activities

4.

Information and communication

5.

Monitoring

The five components of the control process must be fulfilled in order to create a good internal control system. Internal control itself is very important in an organization because it serves to measure and improve the implementation of the company's operations so that corporate objectives can be achieved. PT TASPEN (PERSERO) itself in practice does not escape from the problems and issues, so does PT TASPEN (Persero) branch of Palembang. In the Palembang branch itself there are several issues that still need to be resolved, such as problems with marketing functions and sales functions. On the marketing function, the problem is lack of public knowledge toward programs or services performed by PT TASPEN (Persero) branch of Palembang, with a condition of variety of marketing methods that have been carried out by PT

TASPEN (Persero) branch of Palembang, then society should know services or programs created by PT TASPEN (Persero) branch of Palembang. But in fact there are many people who do not know about the services and program of PT TASPEN (Persero). It also led PT TASPEN (Persero) not be able to fully implement the objectives of the establishment of which is to improve the welfare of civil servants and their families through social insurance regulated by law. This is because due to lack of knowledge of the wider community toward services and programs of PT TASPEN (Persero) because of the knowledge and information about services in social security of civil servants which is known is only limited by BPJS Ketenagakerjaan. It can be seen by the fact that some districts choose civil servants belongs to BPJS Ketenagakerjaan as its social security. Though actually the authority to provide social security to civil servants is PT TASPEN (Persero). This is how we can see that the marketing function at PT TASPEN (Persero) is less effective and efficient due to being unable to make the company achieving its objectives. On the other hand the problem is no less important faced by PT TASPEN (Persero) is

in

the

sales

function,

simple

example

of

the

problem

the sales function is on services produced, where the services produced by PT TASPEN (Persero) such as Social Security, is sometimes common things that were not appropriate so as not rarely makes customers feel less satisfied and complain. Of the two problems faced by PT TASPEN (Persero) branch of Palembang above we can see that on PT TASPEN (Persero) need a good internal control system, it is aimed to overcome the existing problems like the above problems and led the company to achieve its intended purpose. Phenomenon that occurred in PT taspen has become a strong motivation for the author to write this research with

the aim to determine whether the internal control system marketing and sales function at PT TASPEN beanch of Palembang has been effective and efficient or not The problem devoted in this study focused on the problem of marketing and sales functions because these two functions are vital and major functions that exist in the company. The better this function is running, then it can be said that a company is good. This is because marketing and sales are the spearhead of a company or organization. Of the problem and the various considerations above this

study

entitled "Evaluation of Internal Control System Over Function Marketing and Sales at PT TASPEN (Persero) branch Palembang" is made. With the field of auditing as a science field for his research.

1.2 Formulation of the problem Based on the background of problems that have been described before, it can be formulated that the problem formulation is as follows: 1. How is the implementation of the internal control system functions of marketing and sales functions are executed by PT TASPEN (Persero) branch of Palembang? 2. Does the system of internal control over the functions of marketing and sales functions are executed by PT TASPEN (Persero) branch of Palembang has already done effectively and efficiently?

1.3 Limitations of Research This study is limited to seeing and assessing the viewing stage only, and assess system of internal control over the functions of marketing and sales at PT TASPEN (PERSERO) branch of Palembang by using five indicators according to the COSO internal control.

1.4 Research purposes The purpose of the research made by this researcher is as follows: 1. To know the implementation of the internal control system with the function of marketing and sales at PT TASPEN (PERSERO) branch of Palembang. 2. Knowing whether the internal control system functions of marketing and sales at PT TASPEN (PERSERO) branch of Palembang has been effective and efficient or not. 3. To

give

comments and suggestions to build a betterment

for

PT

TASPEN (Persero) branch of Palembang in terms of the marketing function and the sales function in order to achieve the marketing function effectively and efficiently. 4. To explore theoretically the implementation of internal control system for marketing and sales function in a body.

1.5 Benefits of research The benefits of research written by this research, among others, is 1.

Theoretical benefits

The theoretical benefit of this research is the writer can contribute input of science and the development of theory for the world in academics especially in the field of accounting, especially in the field of auditing. At the university can educate and discuss the importance of the system of internal control over marketing and sales function on the pattern of education for the students as candidates for accountants and auditors in the future, as well as in response to the severity of their duties and responsibilities in carrying out their work.

2.

Practical Benefits a. For the Company To PT TASPEN (Persero) branch of Palembang this research useful for their management to determine the advantages and disadvantages of the implementation in marketing and sales programs for which they did. And the results of this study can be used as a reference in the future to make the functions of marketing and sales at PT TASPEN (Persero) branch of Palembang to be better. b. For Authors For the authors of this study useful to increase knowledge as well as experience in studying and understanding the internal control system for marketing and sales functions in a business entity.

CHAPTER II LITERATURE REVIEW

2.1 Basis Theory 2.1.1. Agency Theory This theory explains a contractual relationship between two or more parties that one of the parties is called a principal who hires another party called an agent to perform some services on behalf of the owner which includes delegation of authority (Jensen and Meckling, 1976). In this case the principal delegates responsibility for the decision making to the agent. The principal assigns responsibility to the agent in accordance with the agreed contract of employment. The powers and responsibilities of agents and principals are stipulated in the contract of work under mutual consent. the principal employs agents to perform tasks in the interest of the principal, including in the delegation of decisionmaking authority. These contracts are often based on net profit figures, so it can be argued that agency theory has implications for accounting. According to Watts and Zimmerman (1986) principal and agent relationships are often determined by accounting numbers. This triggers the agency to think about how it can be used as a means to maximize its importance. One form of action that an agent can take is to perform an internal control system. 2.1.2. Internal control In a company required an internal control system to keep the business activities in a company run well. To keep the activities of the company run properly it is necessary a design of a good internal control system. In addition

besides good design it also required a monitoring / supervision so that the internal control system that is designed to keep running as the design has been planned. And to more maintain the condition of the internal control system is also required evaluation to determine whether there are things that need to be repaired or changed from the internal control system so that the internal control system can continue to run properly. Control (Mulyadi, 2007: 770) is an attempt to achieve certain goals through expected behavior. From these definitions there are two important things, such as: certain goals to be realized and certain behaviors that are expected. This control is needed because at the company’s life we often find differences between the interests of companies and individuals within the company. Differences in interests is what often makes the goals set by the company can not be achieved. There are two causes that drive inidvidual incapable or unwilling to achieve the objectives set (Mulyadi, 2007: 770), namely: a) the non-conformity of individual objectives with organizational objectives, b) inability of the individual in achieving organizational goals through the expected behavior. Control is a management function that conducts an analysis of all company activities. This function is very important because through this function generated considerations and suggestions are useful for both planning. By the presence of control in the company expected that all activities in the company can run in accordance with the expected provisions. Therefore, internal control used as a tool to assist the leadership in controlling the activities of the company that will greatly affect the achievement of corporate goals. According to Hery, SE, M.Si. (2014: 11) in his book entitled "Accounting and Management Controls", internal control is a set of policies and procedures to protect the company's assets or assets from all forms of misuse,

ensures accurate accounting information of the company, and ensures that all provisions ) laws / laws and management policies have been observed or executed as appropriate by all employees of the company. From the above understanding, it can be seen that the internal controls carried out to monitor whether the operational and financial activities of the company has been running according to the procedures and policies set by the management. According to PP. 60 in 2008 explained that internal control is an integral process on the actions and activities that are carried out continuously by the management and all employees to provide reasonable assurance over

the

achievement of organizational goals through effective and efficient activities, the reliability of financial reporting, the safeguarding of state assets, and obedience of legislation. According to Rama and Jones (2009: 132), internal control is a process influenced by the entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of targets. The intended objectives are effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. According to Al Haryono Jusup (2011: 5), internal control consists of all the interrelated methods and actions applied within an organization to secure assets, improve the reliability of accounting records, improve operational efficiency, and ensure compliance with applicable laws and regulations . By the understanding above it can be conclude that that internal control has a significant importance for the survival of the company's business, as an internal control measures to regulate and supervise the activities of the company, so the company can run activities effectively and efficiently.

2.1.3. Internal Control System According Mulyadi (2010: 163), internal control system includes organizational structure, methods and measurement which is coordinated to maintain the wealth of the organization, check the accuracy of accounting data, encourage efficiency, and encourage compliance with management policies. Internal control system is one of the ways used to control the system. This internal control system is also an important factor in various conditions in the company, such as the reliability of financial statements, conditions of employee compliance towards the rules, the company's security conditions of fraud and damage, and so forth. If the internal control system is weak it will result in many negative impacts for the company. Therefore, now the company has paid special attention to the internal control system they use, in order to make the achievement of the company's goals that work properly, and effective and efficient.

2.1.4. Internal Control Objectives According to Mulyadi (2002: 178), the purpose of internal control is: 1.

Maintain company's wealth a) The use of corporate wealth is only through a predetermined authorization system. b) The accountability of corporate property is recorded against the real wealth.

2.

Check the accuracy and reliability of accounting data a) Implementation of transactions through system authorization has been established.

b) The recording of the transactions that took place was recorded correctly in the accounting records of the company. According to James A. Hall (2009: 181), the internal control system consists of various policies, practices and procedures applied by the company to achieve four general purposes, such as: 1. Maintain company assets A company must safeguard its assets (assets), if not then the company will dispose of - waste of their resources. 2. Ensures the accuracy and reliability of records and accounting information Good record is very important. Without a reliable record, managers can not determine what investment to make or determine the cost of the principal. 3. Encourage operational efficiency Companies can not afford to waste their resources. Control in an organization intended to encourage effective and efficient use of its resources, including personilm to optimize the company's objectives. 4. Measuring conformity and established policies and procedures Everyone in an organization must work for the same purpose. This is intended for the purpose of the organization in accordance with the purpose of its members, resulting in the suitability between the policies and procedures established. 2.1.5. Benefits of internal control According Haryono Jusup (2011: 12) internal control will provide benefits for companies in the form: 1. Ensure that all transactions are recorded in full and accurate manner

2. Ensure that only authorized transactions are executable 3. Ensure that all transactions are supported with sufficient documents 4. Ensure that the company's assets and liabilities are properly established, so they can be used as reliable information for decision making in operating the company 5. Minimize the risk of cheating and misuse of company assets.

2.1.6. Elements - Elements of Internal Control System Internal control consists of several elements, but the elements are still interrelated between one and the other. According Mulyadi (2010: 164) also explained that the basic elements of internal control are as follows: 1. The

organizational

structure

that

separates

the

functional

responsibilities explicitly. The division of functional responsibilities within the organization itself is based on several principles, namely: 1.

Operational functions and accounting functions must be

separated 2.

A function should not be given full responsibility for

carrying out all stages of a transaction. 2. Authority systems and record procedures provide sufficient protection to wealth, debt, opinion, and costs. Authority system and record keeping procedures that provide adequate protection against wealth, debt, revenue, and these costs means

that financial statements prepared and released by the company is much more reliable and accurate. 3. Healthy practice in performing the duties and functions of each organizational unit Here are ways that are generally taken by the company dal am creating healthy practices: a.

Using printed serial number form whose usage shall be held

accountable by the authorities b.

Sudden inspection

c.

Every transaction should not be done from start to finish by

one person or one organizational unit, without any interference from others d.

Rotation of position

e.

Taking leave for eligible employees

f.

Periodically the physical matching of the property and its

records is recorded g.

Establishment of an organizational unit tasked with

checking the effectiveness of internal control elements 4. Employees of appropriate quality of responsibility. 2.1.7. Characteristics of an Effective Internal Control System In general, effective internal control system has several characteristics, among others, such as: 1. Coincidentally,

a

control

system

that

generates

incorrect

information can make the management neglected to take action when should act or win GAPI a problem that actually does not exist,

2. Timely, control should arouse the attention of the manager of the deviation in time to prevent serious consequences pitch toward the performance of a unit, 3. Thrifty, a control system must be efficient in their applicability, and should be able to provide benefits in relation to their costs, 4. Flexible, can adjust to the changes that are not friendly or to take advantage of new opportunities, 5. Understandable, by its use, 6. Criteria (standards) are reasonable, can be achieved because if the criteria were too high or unreasonable, it will no longer motivate, 7. Strategic placement, the manager could not control everything that happens in the organization, if it is possible it can not cover costs, 8. Pressure on exceptions, managers who are not able to control all activities, it must be put in a strategic place control tool in which the tool can call attention only to the exceptions, 9. Multicriteria, managers and employees will strive to "perform well" on controlled criteria. Multi Criteria have multiple positive effects, because they are more difficult to manipulate than single criteria. Such criteria can reduce the effort to be far more than "good", as well as rare performance can be assessed objectively than one indicator alone, multi-criteria allowing a more accurate assessment of performance, 10. Corrective action, an effective control system not only shows when there is a significant deviation from the standard, but also suggests what action should be taken to correct the aberration.

2.1.8. Internal Control System According to COSO In general, internal control is part of each system used as a procedure or operating guidelines of a particular company or organization. Companies generally use Internal Control Systems to direct the company's operations and prevent system abuse. The definition of internal control which have been mention by many writers generally sourced from the definition made by COSO (The Committee of Sponsoring Organizations of Treadway Commission) as an initiative of the private sector which was formed in 1985. In 1992, COSO founded with the primary goal identify the factors that cause darkening of the financial statements and make recommendations for reducing the incidence has published Internal control Framework is structured for a common definition of internal control, standara and internal control criteria can be used by companies to assess their control systems. On May 14, 2013, COSO published Internal Control Integrated Framework (ICIF) as a revised version of the 1992 revision of the internal control framework is expected to help improve the implementation of internal control in each company or organization, although further adjustments needed to align the internal control in worldwide and to help organizations manage risk better and to improve overall performance. Committee of Sponsoring Organizations (COSO) (2013: 3) itself defines internal control as follows: "Internal control is a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance about the achievement of objectives relating to operations, reporting, and compliance".

Internal control is essentially a process that provides adequate assurance regarding the achievement of objectives in operations, reporting, and compliance. Based on the internal control framework of COSO internal control alone has three main objectives if realized on three scopes of internal audit are: 1.

Operation activities

In this scope of internal controls aimed at identifying the level of effectiveness and efficiency of company operations, including the financial performance, and maintenance of assets. 2.

Reporting

Identify weaknesses in the process of preparing financial and non financial reports both internal and external, including within the scope of reporting is keadanlan information, timeliness, transparency, and compliance with predefined standards. 3.

Obedience

Identify compliance with the company's activities with applicable laws and regulations. The three purposes of internal control are the result of a good internal control, can be achieved by taking into account the elements of internal control which is a process to produce good internal control. Therefore, for the purpose of internal control is achieved, then a company must consider the elements of internal control. On the other hand, based on the control framework issued by COSO, internal control consists of five interrelated components. These five aspects are: 1.

Control environment COSO (2013: 3) explains that the control environment is a set of

standards, processes, and structures that provide the base for

carrying out internal control across the organization. Romney (2012: 208) describes the control environment of the COSO control framework consists of: a.

Integrity and ethical values of the organization

b.

The parameters of implementation of duties and responsibilities of directors in managing their organization

c.

Organizational structure, duties, authority and responsibility

d.

The process of attracting, developing, and maintaining a competent individual;

e.

Assertiveness about performance benchmarks, incentives,

and

rewards

for

promoting

performance accountability. The resulting control environment has a broad impact on the overall system of internal control. Furthermore, COSO (2013: 3) states that there are five (5) principles to be enforced or executed within the organization to support the control environment, namely: a.

Organizations management,

consisting and

other

of

boards

personnel

of

directors,

demonstrate

a

commitment to integrity and ethical values. b.

The board of directors demonstrates the independence of management and in overseeing the development and performance of internal controls.

c.

Management with oversight of the board of directors establishes

structure,

reporting

lines,

responsibilities in pursuit of objectives.

powers

and

d.

Organizations demonstrate a commitment to attract, develop, and retain competent individuals in line with goals.

e.

Organizations assure individuals responsible for the duties and responsibilities of their internal controls in pursuit of goals.

2.

Risk Assessment Romney (2012: 208) divides into two types of risk inherent risk

and residual risk. The default risk is the disadvantage of an account or transaction assignment on a significant control issue without any internal control. Residual risk is the risk that remains after management implements internal control or some other response to risk. 3.

Control activities COSO (2013 : 4 ) Defines control activities as established action

through policies and procedures that help Ensure that management's directive to mitigate risk to the achievement of objectives are Carried out. There are 3 (three) principles that support the activities of control in the organization are: a) Organizations select and develop control activities that contribute to the mitigation of achievement of target risk at an acceptable level. b) Organizations select and develop general

control

activities

on

technology

to

support

the

achievement of objectives. c) The organization disseminates control activities

through

policies

that

establish what is expected, and the procedures that put these policies into action. 4.

Information and Communication Romney (2014) details the following three principles in the information and communication process; obtain or produce relevant

and high quality information to support internal control;

communicating information internally including the objectives and responsibilities required to support other components of internal control; communicating the relevant internal controls to external parties.

5.

Supervision Activity COSO

(2013)

defines

as ongoing

evaluations of

surveillance activities, separate evaluations, or some combination of the two are used to ascertain Whether each of the five components, is present and functioning. valuation runs, separate evaluation or a combination of both

2.2. Previous Research Here are some previous studies related to management audit of the sales function:

Research conducted by Wijaya (2016) is the Evaluation of Internal Control Against Sales Cycle (Practical Study of PT Citraraya Mandiri Motor). Wijaya uses five COSO standard components to test internal controls. The research result Wijaya showed that in the sales cycle until the delivery of the unit has been running well but still needed a change in control activities are still not running according to the procedure as in the separation of duties of employees match the job description does not match what happens in practice as well as the archiving of documents still messy. Research conducted by Kurniawati (2010) under the title Evaluation of Internal Control System on Credit Sales Case Study At PT. "Y" Semarang. The results showed that the internal control element ofcredit sales has been running as it should. Besides testing by using stop-or-go sampling indicates that the internal control system of credit sales at PT. "Y" is effective. Tirtajaya (2015) conducted a study entitled "Internal Control Evaluation of Sales Cycle and Cash Receipt at PT Sinar Surya Terang". The results suggest that firms are more selective in choosing employees, avoiding task erasure, separating the sales department by sending, separating the financial and accounting sections and forming separate credit analysis sections and suggestions for the company to form its own internal auditor section. Amanina (2011) examines "Evaluation of Internal Control System in Micro Credit Processing (Study at PT Bank Mandiri (Persero) Tbk Majapahit Branch Semarang)". The findings found in this research are the manual of credit products of Bank Mandiri has fulfilled the principal of prekreditan policy of Bank Indonesia, Bank Mandiri Branch Majapahit Semarang also has fulfilled the element of control environment such as the value of integrity designated by code of ethics in manual of micro credit product, the division of authority and

responsibilities are clearly demonstrated through organizational structure, employees who are competent as well as supervision of the Group Head and Region Internal Control. Adherence to perform customer visits deviates slightly from the manual prodil micro-credit, which should be done Micro Credit Analysis (MKA) and Micro Credit Sales (MKS) for loans up to 25 million, while for loans above 25 million visits were made together with the Micro Mandiri Manager (MMM), and for loans above 50 million visits are made by Cluster Manager. But in reality the visit was not done together. This is due to the high application of incoming loans, so it does not allow visits to be held together on an ongoing basis. Enanto (2014) examines "Internal Control System Analysis of Household Lending (Case Study at PT Bank Central Asia, Tbk Tulungagung Branch" .The result of this research is a system of credit extensively effected which can be seen from crediting procedures that have been defined and also this crediting process has clear responsibilities. Papalangi (2013) entitled "Implementation of SPI in Supporting SME Credit Granting Effectiveness At PT. BRI (Persero) Tbk Manado ". The results of this study are the internal control system set out in the credit granting process has met the elements of internal control. BRI has an internal control structure in order to avoid, their credit abuse. BRI also apply specific requirements to ensure security on the business loan. It proves that the system of internal control at PT. Bank Rakyat Indonesia (Persero) Tbk Branch Manado in accordance with existing theories so as to encourage the achievement of an effective lending.

2.3. Framework

Marketing and Sales Function in PT Taspen branch of Palembang

Internal Control System in PT Taspen branch of Palembang

Control Environment

Risk Assestment

Control Activity

Information and Communication

Controlling

Analysis and Evaluation

The framework is all the activities of research, from planning, implementation to completion in a single unified whole. The framework embodied in the form of a simple scheme that describes the content of the overall study. The framework is needed as a picture in the preparation of this study, to be detailed research conducted and directed. To facilitate and understand the core ideas of researchers, it is essential to be made the framework of the issues raised, namely internal control over lending. The framework consists of: 1.

Environmental control as standard, processes, and structures that

provide the basis for implementing internal control throughout the organization. 2.

Risk assessment involves a dynamic and interactive process to

identify or assess risks to the achievement of objectives.

3.

Control activities is defined actions through policies and

procedures that help ensure that management directives to reduce risks to the achievement of the goals do. 4.

Information and communication is a system that allows people or

entities to obtain and exchange information that is required to implement, manage, and control operations. 5.

The monitoring is intended to assess the quality of system

performance at all times, run through continuous monitoring activities, separate evaluations or a combination of both.

CHAPTER III RESEARCH METHODS

3.1.The scope of research The study was conducted at PT TASPEN (Persero) branch of Palembang. The object of this research is the system of internal control over the functions of marketing and sales in PT TASPEN (PERSERO) branch of Palembang. 3.2.Types and Data Sources Based on the data source data collection can be divided into two sources: primary source and secondary source (Sugiyono, 2009). Data used in this study there are two, among others, are as follows: 1. Primary data Primary data is data collected directly from the object of research. Primary data in this study were obtained by observation and interview in the marketing and sales at PT TASPEN (Persero) branch of Palembang

2. Secondary Data Secondary data is data obtained through literature which related to internal controls, procedures, tasks of marketing and sales PT TASPEN (Persero) branch of Palembang

3.3.Method of collecting data Sources of data obtained through several ways such as: 1. Interview (Interview) Conducted through the process of debriefing is done to the relevant respondents such as the management of the company, a division of the marketing department, division sales and employees in charge of direct marketing and sales activities. 2. Observation Data obtained through data collection is done by doing direct observation of the object studied in order to obtain a clear picture of the problems facing by the company, the process of recording the behavioral patterns of people, objects, or events that systematically without any questions or communications with individuals researched. 3. Documentation How to get the data through an activity to obtain and obtain documents, reports, and records of the company, such as organizational

structure,

business

locations,

and

more

particularly the documents or data related to the marketing function.

3.4.Mechanical Analysis Data

analysis

technique

used

is

descriptive

qualitative

technique. Where is the analysis of qualitative descriptive by I Made Wirartha (2006: 155) can be interpreted as analyze, describe and summarize a variety of conditions, the situation of the various data collected in the form

of the result of interviews or observations on issues examined that occur in the field . Descriptive qualitative data analysis used in this study consists of several stages that serve to measure the level of success of the company's management in achieving effectiveness, among which are as follows: 1. Collect and prepare the data necessary and relevant in order to determine the condition of the internal control functions of marketing and sales at PT TASPEN (Persero) branch of Palembang.

2. Seeing the internal control system on sales and marketing functions PT TASPEN (Persero) branch of Palembang by using the five elements of internal control (COSO) such as; control environment, risk assessment, information and communication, control activities, and monitoring.

3. Analyze whether the existing system of internal control at PT TASPEN (Persero) branch of Palembang has been effective or not. Analyzes

were

performed

using

internal

control

questionnaires and by the percentage champion. Based on the method of Dean J. champion levels are categorized into the following percentages: A.

0% -25% = Not effective

B.

26% -50% = Less Effective

C.

51% -75% = Effective Enough

D.

76% -100% = Very Effective

5. Interesting conclusions about the state of the system of internal control over the functions of marketing and sales at PT TASPEN (Persero) branch of Palembang based on data that has been processed previously.

Daftar Pustaka

Abbas, Qaisar dan Javid Iqbal. 2012. Internal Control System: Analyzing Theoritical perspective and Practices. Middle-East Journal of Science Research halaman 530-538. Agoes, Sukrisno.2011. Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Salemba Empat. Amannina. 2011. Evaluasi Terhadap Sistem Pengendalian Intern Pada Proses Pemberian Kredit Mikro (Studi pada PT. Bank Mandiri(Persero) Tbk Cabang Majapahit Semarang. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Diponogoro Arens, A. Alvin dkk. 2008. Auditing dan Jasa Assurance. Diterjemahkan oleh: Herman Wibowo. Jakarta: Erlangga. Bayangkara, IBK. 2015. Audit Manajemen (Prosedur dan Implementasi). Edisi 2: Salemba Empat. Jakarta. Committee of Sponsoring Organization of the Tradeway Commision. 2013. Internal Control—Integrated Framework. Enanto. 2014. Analisis Sistem Pengendalian Intern atas Pemberian Kredit Pemilikan Rumah (Studi Kasus pada PT. Bank Central Asia Tbk Cabang Tulungagung). Jurusan Akuntansi. Fakultas Ekonomi. Universitas Brawijaya Kurniawati, Endang. 2010. Evaluasi Sistem Pengendalian Internal Atas Penjualan Kredit Studi Kasus Pada PT. “Y” Semarang. Fokus Ekonomi Vol. 5 No. 1, halaman 25-35.

Mulyadi. 2010. Sistem Akuntansi. Cetakan kelima, Penerbit : Salemba Empat, Jakarta. Papalangi. 2011. Penerapan SPI Dalam Menunjang Efektivitas Pemberian Kredit UKM Pada PT. BRI (Persero) Tbk Manado. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Sam Ratulangi Tirtajaya, Stella Patricia. 2015. Evaluasi Pengendalian Internal atas Siklus Penjualan dan Penerimaan Kas Pada PT Sinar Surya Terang. Skripsi Pada Fakultas Ekonomi dan Bisnis Universitas Bina Nusantara, tidak diterbitkan. Wijaya, Silviani. 2016. Evaluasi Pengendalian Internal Terhadap Siklus Penjualan (Studi Praktek Kerja PT. Citraraya Mandiri Motor). Skripsi pada Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya: tidak diterbitkan.