TUGAS 4 B. Inggris Bisnis 2

BAB III

METHOD OF RESEARCH

3.1       Object Research

3.1.1    Object Research

            The object of research in this paper is PT. Artistika star Sejahtera, a company engaged in the field of advertising (advertising) is located at Jalan Jatinegara Barat IV No. 36 Balimester Jatinegara, East Jakarta.

3.1.2    Company Profile

   In the middle Nations Economic conditions are yet to recover from a prolonged crisis, born of a company Agency, precisely on 01 August 2000. A limited liability company named PT Bintang Artistika Sentosa or better known by the name Bintang 2000. The economic situation of the nation is thus certainly not conducive for a business, but rather Bintang 2000 Agency realize its existence be included in some of the top level rank in terms of billing in several print media.

Bintang 2000 is very focused on the handling of advertising relating to Corporate Action in plenary, in other words Bintang 2000 is a reference point for companies that carry out activities Corporate Action by the service system of "One Stop Service".  Bintang 2000 best ad agency that is digarda forward in providing services to the satisfaction of the client (customer).

Bintang 2000 has a mission to provide advice and solutions to promotional activities for companies / clients handled and provide appropriate consultation strategies, efficient and effective based on the position of the product, the target users and buyers as well as the purpose of the promotion itself.

3.1.4    Organizational Structure

Broadly speaking, the organizational structure of PT Bintang Artistika Sentosa consists of several parts as illustrated in Picture 4.1

3.2       Data / Variabel

   The author uses primary data is the data that is collected directly from the company in the form of payroll procedures. Documents used is a list of employees, overtime letters and payslips.

3.3       Methods of Data Collection

1.    Study Library

The collection of data is taken from library reference books, records, literature, as well as internet sites that have something to do with scientific writing as background knowledge.

2.    Interview

In this case the authors collected data by direct dialogue with the Company Manager PT. Bintang Artistika Sentosa to get information and an overview of the payroll accounting system at PT. Bintang Artistika Sentosa.

3.4       Analysis Tools

In this study, researchers used a descriptive analysis is to analyze the problem by describing through flowchart and COSO Internal Control System. The phases are as follows:

1.      Stage Design

At this stage the author began designing make the modeling process using a flowchart document (flowchart).

The symbols used in the flowchart document (flowchart)

2. COSO Internal Control System

  COSO Internal control system (the Committee of Sponsoring Organizations) consists of five interrelated components, namely:

1)      The control environment

The core of any business is its people; personal characteristics, including integrity, ethical values, and competence as well as the environment in which it operates. They are the engines that drive the organization and basic place everything is located.

2)      Activities Control

Control policies and procedures should be developed and implemented to help ensure that the measures identified by management to address the risk the achievement of organizational goals, effectively executed.

3)      Judging risk

The organization must be aware of and deal with the risks that it faces. Organizations must put the goal, the integrated with sales, production, marketing, finance, and other activities, so that the organization operates in harmony. The organization must also create mechanisms to identify, analyze, and manage the associated risks.

4)      Information and communication

In the vicinity of control activities are information and communication systems. They allow people within the organization to obtain and exchange information needed to implement, manage, and mengendaliakn operations.

5)      Supervision

The whole process must be monitored and changes made as needed. Through this way, the system can react dynamically, changing as demanded by the circumstances.