Howard Street Jeweller

In: Business and Management

Submitted By janicegunawan
Words 252
Pages 2
Howard street Jewellers

Konsep pengendalian internal yang diabaikan atau diacuhkan oleh Levis adalah pengendalian aktivitas, mencakup: a) Pemisahan tugas
Dalam kasus ini, tidak terdapat pemisahan tugas dengan baik. Satu orang tidak boleh bertanggung jawab atas keseluruhan transaksi dari awal sampai akhir. Selain itu, satu orang juga tidak boleh memiliki tugas dalam mencatat transaksi, mengotorisasi transaksi, dan mengatur kepemilikan atas aset. Betty berperan sebagai kasir yang menangani semua kas yang masuk ke dalam perusahaan, mengatur penerimaan kas, dan mengatur catatan penjualan. Betty dapat melakukan penjualan perhiasan, penjualan dengan cara angsuran, mengelola penerimaan kas, dan menerima kas. Dengan pemisahan tugas yang kurang memadai ini, maka kemungkinan terjadinya kecurangan (fraud) dan pencurian akan semakin besar. Dalam kasus ini, Betty dapat melakukan kecurangan yang mengakibatkan perusahaan mengalami kerugian sebesar $ 350.000. b) Otorisasi transaksi
Dalam kasus ini, Betty dapat melakukan penempatan barang yang akan dijual secara angsuran tanpa adanya otorisasi dari manajemen. Hal ini ditunjukkan dengan adanya penjualan secara angsuran, tetapi tidak diketahui oleh Alvin, selaku anak dari pemilik Howard Street Jewelers, Inc. Pada saat Betty sedang libur, seorang pelanggan datang untuk membayar barang yang diangsurnya. Alvin tidak mengetahui mengenai penjualan angsuran tersebut dan tidak mampu menemukan bukti penjualan angsuran atas transaksi pelanggan tersebut. Hal ini jelas menunjukkan bahwa tidak adanya otorisasi transaksi yang diterapkan di dalam perusahaan. c) Kontrol fisik
Kontrol fisik tidak diterapkan dengan baik di dalam perusahaan. Hal ini ditunjukkan dengan tidak adanya cash opname setiap harinya, sehingga pemilik tidak menyadari terjadinya kekurangan kas dalam perusahaan yang makin harinya berkurang semakin…...

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