Laporan magang ini disusun untuk menganalisis proses pengajuan belanja modal pada PT YFJ. PT YFJ merupakan salah satu anak perusahaan dari LKD Indonesia, sebuah perusahaan Fast Moving Consumer Goods (FMCG) multinasional yang beroperasi di Indonesia. Fokus laporan magang ini adalah menganalisis sistem pengendalian internal pada proses pengajuan belanda modal pada PT YFJ. Analisis dilakukan untuk mengetahui apakah pengendalian yang ada sudah memadai atau belum, dengan mengidentifikasi risiko dan pengendalian yang telah dilakukan serta kesesuaiannya dengan Capex Policy PT YFJ. Hasil analisis menunjukkan bahwa pengendalian internal pada proses pengajuan belanja modal PT YFJ sudah cukup memadai dan sesuai dengan kerangka teori dan aturan yang berlaku.

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This internship report is prepared to analyze the application process of capital expenditure at PT YFJ. PT YFJ is one of the subsidiaries of LKD Indonesia, a multinational Fast Moving Consumer Goods (FMCG) company operating in Indonesia. The focus of this internship report is to analyze the internal control system in the capital expenditure application process at PT YFJ. The discussion begins with the identification of risks and controls based on activities during the capital expenditure application process. The analysis was conducted to determine whether the existing internal controls are adequate or not by identifying the risks and controls that have been implemented, as well as their compliance with PT YFJ's Capex Policy. The analysis results indicate that the internal controls in the capital expenditure application process at PT YFJ are adequate and have been carried out in accordance with the theoretical framework and applicable rules.