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Penelitian ini dilakukan untuk menganalisis desain dan penerapan pengendalian internal pada siklus pembelian PT X serta memberikan rekomendasi cara-cara optimalisasi pengendalian internal. Penelitian ini dilakukan dipicu oleh banyaknya kasus pencurian dan penyalahgunaan aset di PT X dari 2015-2017 yang menunjukkan kelemahan pengendalian internal terutama pada siklus pembelian. Analisis atas desain dan penerapan pengendalian dilakukan dengan mengacu pada kerangka kerja pengendalian internal yang dikeluarkan oleh COSO tahun 2013 dan komponen yang dinilai yaitu control environment, control activity dan monitoring activity. Data yang digunakan dalam penelitian ini berupa data primer yang diperoleh dari hasil wawancara dan observasi serta data sekunder berupa peraturan perusahaan yang kemudian data-data tersebut dianalisis dengan menggunakan metode content analysis. Dari hasil penelitian ini, masih ditemukan kelemahan baik dari sisi desain maupun penerapan pada masing-masing komponen pengendalian internal COSO pada PT X. Pada komponen control environment, kelemahan disebabkan oleh penerapan yang kurang memadai pada sub komponen tone at the top, code of ethics, pembagian dan pemisahan tugas, evaluasi kompetensi dan tindak lanjut perbaikan, manajemen sumber daya manusia, sistem penilaian kinerja dan peninjauan atas tekanan. Pada komponen control activity, kelemahan disebabkan karena aktivitas pengendalian belum dipilih berdasarkan hasil penilaian risiko, belum dilakukan evaluasi atas pengendalian yang diterapkan, belum adanya pertimbangan penerapan pengendalian pada level aktivitas yang sesuai serta peninjauan berkala atas kesesuaian aktivitas pengendalian dengan lingkungan bisnis organisasi. Pada komponen monitoring activity, kelemahan disebabkan proses evaluasi yang kurang memadai, belum adanya kebijakan yang mengharuskan evaluasi pengendalian internal ketika terjadi perubahan struktur organisasi serta pemantauan pelaksanaan tindakan perbaikan yang masing kurang memadai. Atas kelemahan tersebut, PT X diharapkan mempertimbangkan melaksanakan rekomendasi cara-cara perbaikan pengendalian internal pada siklus pembelian.

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The purpose of this research is to analyze the design and implementation of internal control at PT X’s purchasing cycle and to give recommendations in ways to optimize its internal control. This research is based on the fact that there are a lot of theft and asset misappropriation cases at PT X from 2015 to 2017 which is a signal of weak internal control in purchasing cycle. The analysis is done based on the internal control framework issued by COSO on 2013 and the components that being analyzed in this study are control environment, control activity and monitoring activity component. The data used in this research namely primary data that is gathered from interview and observation also secondary data that taken from company regulations. This data will be analyzed by using content analysis method. From this research, it shows that there are a lot of internal control weaknesses at PT X’s purchasing cycle based on COSO Internal Control Framework. On control environment component, the weaknesses source from lack of tone at the top and code of ethics, lack of segregation of duties, deficiencies in evaluating competence and address shortcomings, inadequacy in human source management, incapability in doing performance measurement and considering excessive pressures. On control activity component, the weaknesses source from the control activity has not chosen based on the risk assessment result, evaluation on mix of control activity types has not been done properly, consideration on what level control activities are applied has not been done fairly and reassessing policies and procedures has not been done routinely. On monitoring activity, weaknesses come from the ongoing and separate evaluations that has not been done sufficiently, absence in policy that considering the evaluation of company procedure when corporate structure is changing and lastly is the monitoring actions has not been done adequately. From all this weaknesses, PT X can reconsider to do the recommendation to optimize its internal control in purchasing cycle.

 

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"Penelitian ini bertujuan untuk membahas penerapan pengendalian internal pada proses pengelolaan Wakaf Al Azhar dan melihat kesesuaian terhadap pengendalian internal COSO 2013. Wakaf merupakan bentuk filantropi Islam yang dapat memberikan kebermanfaatan sosial dan ekonomi umat. Dalam melakukan penelitian ini, penulis menggunakan instrumen analisis penelitian yang berdasarkan pada tujuh belas prinsip pengendalian internal COSO 2013. Penelitian ini berbentuk studi kasus dengan objek penelitian Wakaf Al Azhar. Hasil dari penelitian ini adalah pengendalian internal COSO 2013 sudah diterapkan pengelola Wakaf Al Azhar namun belum optimal, hal ini dibuktikan dengan tidak terpenuhinya seluruh instrumen analisis penelitian.

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This research aims to analyze application internal control system of management waqf and analyze according toward internal control COSO 2013. Waqf as a Islamic philanthropy provide a social benefit and develop economic ummah. Researcher use instrument analysis based on seventeen principles of Internal Control COSO 2013. This research is a case study at Wakaf Al Azhar. The results shows that internal control system at wakaf Al Azhar have been applied but not optimum. This proven by not exist at all principle of internal control system COSO 2013."

"[ABSTRAKPenelitian ini membahas mengenai evaluasi efektivitas sistem pengendalian internal pada siklus persediaan pada Perum BULOG. Persediaan merupakan aset yang memiliki nilai paling besar dibandingkan aset lainnya pada Laporan Posisi Keuangan Perum BULOG. Sistem pengendalian internal pada siklus persediaan diperlukan untuk meningkatkan keandalan akun persediaan pada laporan keuangan. Penelitian ini adalah penelitian kuantatif dengan studi kasus pada Perum BULOG Subdivre ?X?. Pengumpulan data dan informasi diperoleh melalui observasi, pengumpulan prosedur terkait siklus persediaan dan pengendalian internal yang sudah ada, wawancara dan melalui survey dengan menggunakan kuesioner kepada para pegawai di Perum BULOG Subdivre ?X?. Dari penelitian ini diketahui bahwa Efektifitas Sistem Pengendalian Internal Siklus Persediaan pada Perum BULOG Subdivre ?X? cukup baik untuk meningkatkan keandalan akun persediaan pada laporan keuangan. Seluruh komponen pengendalian internal siklus persediaan telah dilaksanakan dengan cukup efektif, namun masih harus ditingkatkan agar efektivitasnya meningkat.

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ABSTRACTThis study evaluates the effectiveness of internal control in inventory cycle at Perum BULOG. Inventory is the largest item in the assets category on the consolidated statement of Perum BULOG financial position. Internal control system in inventory cycle is important to improve inventory account reliability in financial reporting. This study is a quantitative research which use study case at Perum BULOG Subdivre ?X?. Data and information was collected from observation, current procedur inventory cycle and internal control review, interview, and questionnaire to sampled employees at Perum BULOG Subdivre ?X?. From this study, it can be concluded that the effectiveness of internal control in inventory cycle at Perum BULOG subdivre ?X? is adequate to improve inventory account reliability in financial reporting. The implementation of internal control component in inventory cycle is sufficient with several rooms for improvement, This study evaluates the effectiveness of internal control in inventory cycle at Perum BULOG. Inventory is the largest item in the assets category on the consolidated statement of Perum BULOG financial position. Internal control system in inventory cycle is important to improve inventory account reliability in financial reporting. This study is a quantitative research which use study case at Perum BULOG Subdivre “X”. Data and information was collected from observation, current procedur inventory cycle and internal control review, interview, and questionnaire to sampled employees at Perum BULOG Subdivre “X”. From this study, it can be concluded that the effectiveness of internal control in inventory cycle at Perum BULOG subdivre “X” is adequate to improve inventory account reliability in financial reporting. The implementation of internal control component in inventory cycle is sufficient with several rooms for improvement]"

"[Laporan ini bertujuan untuk mengevaluasi dampak dari implementasi Internal Control over Financial Reporting (ICoFR) terhadap elemen COSO di PT ABC. Pembahasan meliputi pemahaman proses implementasi ICoFR dan analisis terhadap perbedaan pada tiap-tiap elemen COSO sebelum dan sesudah pengimplementasian ICoFR. Dari hasil observasi yang telah dilaksanakan, PT ABC telah menjalankan program ICoFR dengan baik. Akan tetapi, masih terdapat beberapa kelemahan dalam implementasinya seperti tidak adanya divisi khusus untuk program ICoFR, kurangnya kesadaran karyawan, dan kurangnya informasi yang terdapat di dalam sistem yang digunakan untuk proses ICoFR. Secara keseluruhan, program ICoFR telah berkontribusi di dalam meningkatkan mutu dari elemen-elemen COSO di perusahaan.

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The purpose of this report is to evaluate the impact of the implementation of Internal Control over Financial Reporting (ICoFR) on COSO internal control elements in PT ABC. This report explains the understanding of the implementation of ICoFR and analysis on difference in COSO internal control elements before and after the implementation of ICoFR program. The observation finds that PT ABC has appropriately implemented the ICoFR program. However, there are some limitation in the implementation such as no separate division for ICoFR program, lack of awareness on ICoFR, and insufficient information on the system used in ICoFR. In overall, the implementation of ICoFR contributes well to the improvement of COSO internal control elements in PT ABC., The purpose of this report is to evaluate the impact of the implementation of Internal

Control over Financial Reporting (ICoFR) on COSO internal control elements in PT

ABC. This report explains the understanding of the implementation of ICoFR and

analysis on difference in COSO internal control elements before and after the

implementation of ICoFR program. The observation finds that PT ABC has

appropriately implemented the ICoFR program. However, there are some limitation

in the implementation such as no separate division for ICoFR program, lack of

awareness on ICoFR, and insufficient information on the system used in ICoFR. In

overall, the implementation of ICoFR contributes well to the improvement of COSO

internal control elements in PT ABC.]"

"Pengadaan merupakan salah satu kegiatan utama di sebagian besar perusahaan, dan dengan pengendalian yang efektif dalam proses pengadaan maka efektivitas dan efisiensi dalam kegiatan operasional perusahaan juga akan meningkat. Perusahaan yang dipilih dalam penelitian ini merupakan distributor tunggal aksesoris dan komponen salah satu merek otomotif terbesar di Indonesia. Tujuan dari penelitian ini adalah untuk menilai apakah pengendalian internal dalam siklus pengadaan perusahaan sudah cukup efektif. Studi ini akan membatasi pembahasan pada beberapa aktivitas utama dalam siklus pengadaan dengan menggunakan kerangka COSO Internal Control Integrated Framework 2013 untuk menilai efektivitas pengendalian internal. Penelitian ini menggunakan metode kualitatif. Semua data yang dibutuhkan akan dikumpulkan melalui studi pustaka dan penelitian lapangan seperti observasi dan wawancara. Selama penelitian ditemukan defisiensi pengendalian internal dan indikasi lemahnya pengendalian internal. Kekurangan pengendalian yang signifikan ditemukan pada beberapa aktivitas pada siklus pengadaan.

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Procurement is one of the main activities in most companies, and with an effective control in procurement processes, the effectiveness and efficiency in company’s operational activities will also improve. The company selected in this study is the sole distributor of accessories and component for one of the major automotive brands in Indonesia. The purpose of this study is to assess whether the internal control in the company’s procurement cycle has been effective enough. This study will limit the discussion on some key activities in procurement cycle by using COSO Internal Control Integrated Framework 2013framework to assess the internal control effectiveness. In this study, qualitative method is used. All the data needed will be collected through literature review and field research such as observation and interview. During the study, internal control deficiencies and indication of weak internal control are found. Significant control deficiencies are found in some activities on procurement cycle"