UJIAN AKHIR – PROGRAM PROFESI AKUNTANSI

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Studi Kasus: Perumahan ba i !ara !emuda "#$uths%

Or ani&ati$na' ba() r$unds • A small non-proft organization that provides housing or youths with

revenues o approximately $700,000. The organization also providesounseling and o!ers other servi es to assist the youths.

• There are " unding agreements with the #uni ipality a. or purposes o the housing operations and. or ommunity development.

The unding agreements are signed annually. Any ex ess unding at the end o the %rganization&s fs al year-end has to e repaid to the #uni ipality. The agreements stipulate that an annual fnan ialstatements audit is re'uired.

• (ouths are harged or housing and there is a nominal ee or the other servi es

• )t hires " paid sta! mem ers* a housing manager and ommunity development wor+er.

• The oard o ire tors is made up o mem ers rom the ommunity. #em ers have varying degrees o expertise su h as so ial wor+er, undraising, operations manager, tea her, nursing and a omputer programmer.

The (ase

The ontra ted oo++eeper moved down south two months ago. The%rganization /ust hired a new housing manager, idya. idya has limited experien e in overseeing the operations o a housing organization. 1everal years ago idya too+ a oo++eeping ourse and has told the oard o ire tors that she ould also do the oo++eeping. idya did not in orm the oard o ire tors that she does not have experien e with the %rganization&s a ounting system.

1in e the oo++eeper&s position has een va ant or several months the %rganization&s re eiva les have in reased. )n addition, during the re ent months the %rganization has not een operating at apa ity.

The %rganization a epts ash or rents payments and idya +eeps the ash in the o2 e&s top des+ drawer until she is a le to deposit it to the an+. idya ma+es two deposits a month.

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1in e idya has a part-time /o in the evenings, wor+ing at a dry- leaner&sshe re'uests that the %rganization onsider her ontra t rather than an employee.

4or+ was re'uired on the va ant units, su h as new arpeting and painting so idya hired her son and paid him ash rom the rent payments she re eived.

The %rganization pur hased a new oiler during the year and it was expensed in operations. The %rganization&s a ounting re ords showed a large surplus and sin e the %rganization is re'uired to repay surpluses rom oth housing and ommunity development unding a + to the #uni ipality idya de ided to renovate the ommunity entre and install new a inets and pur hase new applian es in the amount o $35,000.

The oard met monthly to dis uss issues a!e ting the %rganization ut have not re eived monthly fnan ial reports in at least six 6 months to review.

Instru)si:3. )denti +asilah permasalahan yang tim ul pada organisasi di atas ". 8emu+a+an analisis saudara terhadap +asus di atas9. eri+an usulan untu+ memper ai+i +ontrol internal dan prosedur dalam

organisasi terse ut sehingga dapat meminimal+an resi+o-resi+ooperasional organisasi.

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