Sistem pengendalian internal

Sistem pengendalian internal

Sistem pengendalian internal meliputi struktur organisasi, semua metode  dan ketntuan-ketentuan yang terkoordinasi  yang dianut dalam perusahaan untuk melindungi harta kekayaan, memeriksa ketelitiandan seberapa jauh data akuntansidapat dipercaya, meningkatkan efisiansi usaha dan mendorong ditaati kebijakan perusahaan yang telah di tetapkan.

Definisi pengendalian intern menurut IAI (2000), pengendalian intern adalah suatu proses yang dijalankan oleh dewan komisaris, manajemen dan personal lain entitas yang didesain untuk memberikan keyakinan memadai tentang pencapaian tiga golongan berikut :

1.      Keandalan pelaporan keuangan.

2.      Efektivitas dan efisiensi operasi.

3.      Kepatuhan terhadap hukum dan peraturan yang berlaku.

Sistem pengendalian intern adalah suatu sistem yang dilaksanakan oleh suatu organisasi atau perusahaan untuk mencapai tujuan yang diharapkan. Unsur- unsur Pengendalian Intern Menurut Mulyadi (2008) yaitu:

a.       Struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas. Struktur organisasi merupakan kerangka pembagian tanggung jawab fungsional kepada unit - unit organisasi yang dibentuk untuk melaksanakan kegiatan-kegiatan pokok perusahaan. Pembagian tanggung jawab fungsional harus dipisahkan fungsi operasi dan fungsi akuntansi, dan suatu fungsi tidak boleh diberi tanggung jawab penuh.

b.      Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan, utang, pendapatan dan biaya. Dalam organisasi, setiap transaksi hanya terjadi atas dasar otorisasi dari pejabat yang memiliki wewenang untuk menyetujui terjadinya transaksi tersebut. Oleh karena itu dalam suatu organisasi harus dibuat sistem yang mengatur pembagian wewenang untuk otorisasi atas terlaksananya setiap transaksi. Sistem otorisasi dapat menjamin dihasilkannya dokumen pembukuan yang dapat dipercaya dan prosedur pencatatan yang baik akan menghasilkan informasi yang teliti dan dapat dipercaya mengenai kekayaan, utang,pendapatan, dan biaya suatu organisasi.

c.       Praktik yang sehat dalam melaksanakan tugas dan fungsi setiap unti organisasi.

d.      Karyawan yang mutunya sesuai dengan tanggungjawabnya. Bagaimanapun baiknya struktur organisasi, sistem otorisasi dan prosedur pencatatan, serta berbagai cara yang diciptakan untuk mendorong praktik yang sehat, semua sangat tergantung kepada manusia yang melaksanakannya. Unsur mutu karyawan merupakan unsur sistem pengendalian intern yang paling penting. Karyawan yang kompeten diperoleh dari seleksi calon karyawan berdasarkan persyaratan yang dituntut oleh pekerjaan dan pengembangan pendidikan karyawan.

Tugas Softkill Bulan Ketiga

passive voice

Exercise: 35

Passive voice

• 1.      Somebody calls the president everyday = the president is callaed by somebody
• 2.      John is calling the other members = the members are being called by john
• 3.      Somebody will call mr. Watson tonight = mr watson will be called by somebody tonight
• 4.      The fire has caused considerable damage = the considerable damage has been caused by the fire
• 5.      The teacher should buy the suppries for this class = the supplies should be bought for this class by the teacher

Causative verbs

Exercise : 36

Page : 136

1.      1.The teacher made juan leave  the room
2.      Toshiko had her car repaired by a mechanic
3.      Ellen got marvin  typed   her paper
4.      I made jane call  her friend on the telephone
5.      We got our house  painted last week
6.      Dr. Bryd is having the students  write  a composition
7.      The policemen made the suspect lie   on the ground
8.      Mark got his transcript send  to the university
9.      Maria is getting her hair  cut  tomorrow
10.  We will have to get the dean  signed   this rorm
11.  The teacher let al leave  the classroom
12.  Maria got eh washed  the pippet
13.  She always has her car to fix  by the same mechanic
14.  Gane got his book  published  by a subsidy publisher
15.  We have to help janet to  find  her key 

Use of Passive

Passive voice is used when the focus is on the action. It is not important or not known, however, who or what is performing the action.

Example: My bike was stolen.

In the example above, the focus is on the fact that my bike was stolen. I do not know, however, who did it.

Sometimes a statement in passive is more polite than active voice, as the following example shows:

 Example: A mistake was made.

In this case, I focus on the fact that a mistake was made, but I do not blame anyone (e.g. You have made a mistake.).

Form of Passive

Subject + finite form of to be + Past Participle (3rd column of irregular verbs)

Example: A letter was written.

When rewriting active sentences in passive voice, note the following:

the object of the active sentence becomes the subject of the passive sentence

the finite form of the verb is changed (to be + past participle)

the subject of the active sentence becomes the object of the passive sentence (or is dropped)

Examples of Passive

Tense		Subject	Verb	Object
Simple Present	Active:	Rita	writes	a letter.
	Passive:	A letter	is written	by Rita.
Simple Past	Active:	Rita	wrote	a letter.
	Passive:	A letter	was written	by Rita.
Present Perfect	Active:	Rita	has written	a letter.
	Passive:	A letter	has been written	by Rita.
Future I	Active:	Rita	will write	a letter.
	Passive:	A letter	will be written	by Rita.
Hilfsverben	Active:	Rita	can write	a letter.
	Passive:	A letter	can be written	by Rita.

Examples of Passive 

Tense		Subject	Verb	Object
Present Progressive	Active:	Rita	is writing	a letter.
	Passive:	A letter	is being written	by Rita.
Past Progressive	Active:	Rita	was writing	a letter.
	Passive:	A letter	was being written	by Rita.
Past Perfect	Active:	Rita	had written	a letter.
	Passive:	A letter	had been written	by Rita.
Future II	Active:	Rita	will have written	a letter.
	Passive:	A letter	will have been written	by Rita.
Conditional I	Active:	Rita	would write	a letter.
	Passive:	A letter	would be written	by Rita.
Conditional II	Active:	Rita	would have written	a letter.
	Passive:	A letter	would have been written	by Rita.

Passive Sentences with Two Objects Level 3

Rewriting an active sentence with two objects in passive voice means that one of the two objects becomes the subject, the other one remains an object. Which object to transform into a subject depends on what you want to put the focus on.

	Subject	Verb	Object 1	Object 2
Active:	Rita	wrote	a letter	to me.
Passive:	A letter	was written	to me	by Rita.
Passive:	I	was written	a letter	by Rita.

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As you can see in the examples, adding by Rita does not sound very elegant. That’s why it is usually dropped.

Personal and Impersonal Passive

Personal Passive simply means that the object of the active sentence becomes the subject of the passive sentence. So every verb that needs an object (transitive verb) can form a personal passive.

Example: They build houses. – Houses are built.

Verbs without an object (intransitive verb) normally cannot form a personal passive sentence (as there is no object that can become the subject of the passive sentence). If you want to use an intransitive verb in passive voice, you need an impersonal construction – therefore this passive is called Impersonal Passive.

Example: he says – it is said

Impersonal Passive is not as common in English as in some other languages (e.g. German, Latin). In English, Impersonal Passive is only possible with verbs of perception (e. g. say, think, know).

Example: They say that women live longer than men. – It is said that women live longer than men.

Although Impersonal Passive is possible here, Personal Passive is more common.

Example: They say that women live longer than men. – Women are said to live longer than men.

The subject of the subordinate clause (women) goes to the beginning of the sentence; the verb of perception is put into passive voice. The rest of the sentence is added using an infinitive construction with 'to' (certain auxiliary verbs and that are dropped).

Sometimes the term Personal Passive is used in English lessons if the indirect object of an active sentence is to become the subject of the passive sentence.

Sumber: http://www.ego4u.com/en/cram-up/grammar/passive