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Abstrak :
Tesis ini memberikan analisis terhadap penerapan aktivitas pengendalian pengelolaan penerimaan Universitas A berdasarkan COSO Internal Control – Integrated Framework serta pengelolaan risiko pada penerimaan tersebut. Metode yang digunakan adalah studi kasus. Hasil pembahasan menyimpulkan bahwa Universitas A memiliki kelemahan dalam penerapan prinsip aktivitas pengendalian yang menyebabkan terjadinya temuan dalam laporan hasil pemeriksaan tahun 2015. Risiko yang teridentifikasi memiliki tingkat probabilitas dan dampak yang bervariasi. Mitigasi risiko yang dilakukan akan menurunkan tingkat probabilitas dan dampak menjadi lebih rendah. Universitas A perlu meningkatkan efektivitas pengendalian untuk mengoptimalkan penerimaan. ......This thesis provides an analysis the implementation of control activities on revenue at University A using the COSO Internal Control-Integrated Framework and risk management analysis on the revenue system. The method used is case study. The results of the discussion conclude that University A has a weakness in applying the principle of control activities which led to the findings in the audit report in 2015. Identified risks have varying degrees of probability and impact. Risk mitigation carried out will lower the probability level and the impact becomes lower. University A needs to improve the effectiveness of controls to optimize revenues.

Abstrak :
ABSTRAK Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal terkait pengelolaan persediaan di Universitas Riau serta bertujuan memberikan rekomendasi untuk menghadapi masalah yang terjadi. Laporan audit BPKP menyatakan bahwa UR belum melaksanakan kegiatan pengendalian dengan tepat dan memadai. Metode dalam penelitian ini merupakan analisis deskriptif berupa studi kasus. Data telah diperoleh melalui analisis dokumen, observasi, serta wawancara mendalam terhadap informan. Hasil penelitian menunjukkan bahwa terdapat beberapa kelemahan universitas dalam melaksanakan kegiatan pengendalian atas pengelolaan persediaan. Kelemahan yang ditemukan seperti pada pengendalian fisik aset, ditemukannya kegiatan yang belum memiliki SOP serta flowchart pada SOP yang sangat sederhana atas proses penerimaan, penyimpanan dan pendistribusian barang. Penelitian ini memberikan rekomendasi kepada universitas terkait kelemahan atas kegiatan pengendalian tersebut, seperti SOP baru dan rekomendasi lain dalam upaya mengatasi masalah yang ada. Kelemahan penelitian ini adalah tidak adanya data terkait audit report dari Tim SPI serta data audit atas sistem informasi akuntansi.

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ABSTRACT The purpose of this study is to analyze internal control system related to inventory management at University of X and aims to provide a recommendation to manage problems that occurred. Audit report from State Development Audit Agency stated that the university has not conducted proper and adequate control activities. The method in this research is descriptive analysis in the form of case study. Data have been obtained through document analysis, observation, and in-depth interviews with informants. The results show that there are weaknesses of university in conducting control activities on inventory management. The weakness that has been found such as, at physical control of asset, where there is an activity that does not have a SOP and an unsophisticated flowchart for standard SOP on accepting, saving and distributing goods. The recommendation obtained from this study to organization related to control activities such as new SOP and other recommendation that can be applied to solve existing problems. The limitations of this study are the absence of audit reports from the university's internal audit team and the audit results of the accounting information system.

Abstrak :
ABSTRAK Penelitian ini bertujuan memberikan usulan perbaikan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan sampai tahap evaluasi anggaran terbentuknya laporan tunggal dalam aktivitas kerja KOI. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Analisis data dilakukan 2 dua tahap: i pemetaan kebutuhan akun anggaran dan ii analisis aktivitas pengendalian internal dan kelemahannya untuk setiap proses penganggaran: penyusunan, penggunaan dan evaluasi. Hasil yang didapat adalah usulan mekanisme pengendalian anggaran dari tahap penyusunan, penggunaan dan evaluasi anggaran yang didalamnya terdapat aktivitas pengendalian untuk memitigasi risiko kelemahan pengendalian internal. Enam poin kebijakan dalam usulan mekanisme penganggaran antara lain perubahan struktur chart of account COA akuntansi atas hasil evaluasi kebutuhan informasi pelaporan, perubahan struktur organisasi, penambahan fungsi anggaran ke dalam sistem akuntansi, penyediaan saldo cash reserve dari pendapatan sponsor dan sumbangan, peningkatan transparansi pada informasi anggaran, dan peningkatan proporsi pendapatan pada sponsor dan sumbangan.

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ABSTRACT
This research aims to provide the proposed improvement of the budgetary control mechanisms during the preparation, the realization until evaluation phase of budget formation of a single report for KOI. The research methodology used is a case study with a descriptive qualitative approach. Data analysis is performed in two phases i mapping on budget account and ii analysis of internal control activities and its weaknesses for each of the stages in the budgeting process preparation, realization and evaluation. The result is a proposed mechanism of budgetary control and reporting, including its evaluation stage to mitigate the risk of internal control weaknesses. Six policies in the proposal budget mechanisms are gap analysis and its resulting changes in chart of account, changes in organizational structure, adjustment in the accounting system to include budgetary functions, provision of cash reserve balances from sponsorship and donation, increased transparancy in budget information, and increased revenue proportion from sponsorship and donation.

Abstrak :
ABSTRACT
The purpose of this study is to explore the implementation of Government's Internal Control System in Islamic perspective. This research used descriptive method with Al-Qur'an, Hadith, regulations, books and articles as the sources of this research. Although Internal Control's Comprehensive Framework and Guidance developed by COSO in 1992, but it had implemented by muslim leader since Nabi Muhammad's era until Turki Utsmani Dynasty's era. Five components of Internal Control that formed by COSO and adopted by government in PP No.60 2008 are control environment, risk assessment, control activities, information and communication, and monitoring, each components have subcomponents; and for control environment we suggest to add with the spiritual, nature and style of leadership. The basic component of internal control is control environment, because it has a role as a protector for other components. If control environment has worked properly, then it will minimize a risk, control activities would be implemented simply, information and communication will run smoothly and internal control could be monitored periodically.

Abstrak :
Tujuan penulisan adalah menganalisis aktivitas pengendalian internal PT. X terhadap proyek KSO. Penelitian merupakan studi kasus dengan metode penelitian berupa wawancara dan observasi serta studi kepustakaan. Karakteristik proyek KSO adalah bekerjasama dengan mitra mengerjakan suatu proyek, pencatatan akuntansi dengan metode ekuitas, dan memiliki NPWP tersendiri sehingga aktivitas pengendalian berbeda dengan proyek non KSO. Penelitian menyimpulkan aktivitas pengendalian internal PT. X untuk proyek KSO sudah cukup memadai, dengan terpenuhinya tiga prinsip aktivitas pengendalian COSO. Beberapa perbaikan perlu dilakukan sehingga risiko dapat dimitigasi sampai level yang dapat diterima, sistem informasi memiliki general control yang baik, kebijakan dan prosedur dapat dilaksanakan dengan baik. ......The purpose of writing is to analyze the activity of internal control of PT. X on KSO project. Research is a case study with research methods in the form of interviews and observation and literature study. The characteristics of the KSO project are to work with partners on a project, accounting records using the equity method, and have a separate NPWP so that control activities are different from non-KSO projects. The study concludes that PT. X's internal control activities for the KSO project are sufficient, with the fulfillment of three principles of COSO control activities. Some improvements need to be made so that risks can be mitigated to acceptable levels, information systems have good general control, policies and procedures can be well implemented.

Abstrak :
[ABSTRAK
Tesis ini membahas tentang bagaimana Kantor Imigrasi Kelas I Khusus Jakarta Barat dalam menjalankan salah satu fungsinya yaitu melakukan pengawasan terhadap orang asing baik itu yang berupa pengawasan administrasi. Tujuannya adalah untuk mengetahui sejauh mana pengawasan tersebut berjalan dengan baik dan faktor apa saja yang menjadi faktor penghambat sehingga pengawasan terhadap orang asing di Kantor imigrasi Jakarta Barat tidak berjalan dengan baik. Penelitian ini bersifat deskriptis dengan pendekatan desain kualitatif. Model analisis dengan mengajukan sejumlah pertanyaan yang menjadi dasar dari pengumpulan data. Informan dalam penelitian ini diambil dari pelaksana pengawasan orang asing yang keseluruhan berjumlah 4 orang. Dari hasil penelitian yang dilakukan, disimpulkan terdapat adanya kelemahan pengawasan orang asing baik pada pengawasan administrasi maupun lapangan yang dapat menyebabkan pengawasan orang asing tersebut berjalan tidak baik. Kemudian didapat pula upaya yang dilakukan untuk meningkatkan pengawasan administrasi guna terciptanya pengawasan orang asing yang sesuai dengan dikehendaki.

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ABSTRACT
This thesis discusses how the Special Immigration Office Class I Jakarta Barat in running one of its functions is to supervise the stranger either in the form of administrative oversight. The goal is to determine the extent of supervision is going well and what factors are the limiting factor so that surveillance of foreigners in West Jakarta immigration office did not go well. This research is descriptive qualitative design approach. Model analysis by asking a number of questions that form the basis of the data collection. Informants in this study were drawn from implementing the overall supervision of foreigners amounted to 4 people. From the research conducted, concluded there is a weakness in supervision strangers either on administrative oversight and supervision of the field can cause the runs are not strangers either. Then come the efforts being made to improve the administrative control of foreigners in order to create the appropriate supervision with desired.;This thesis discusses how the Special Immigration Office Class I Jakarta Barat in running one of its functions is to supervise the stranger either in the form of administrative oversight. The goal is to determine the extent of supervision is going well and what factors are the limiting factor so that surveillance of foreigners in West Jakarta immigration office did not go well. This research is descriptive qualitative design approach. Model analysis by asking a number of questions that form the basis of the data collection. Informants in this study were drawn from implementing the overall supervision of foreigners amounted to 4 people. From the research conducted, concluded there is a weakness in supervision strangers either on administrative oversight and supervision of the field can cause the runs are not strangers either. Then come the efforts being made to improve the administrative control of foreigners in order to create the appropriate supervision with desired., This thesis discusses how the Special Immigration Office Class I Jakarta Barat in running one of its functions is to supervise the stranger either in the form of administrative oversight. The goal is to determine the extent of supervision is going well and what factors are the limiting factor so that surveillance of foreigners in West Jakarta immigration office did not go well. This research is descriptive qualitative design approach. Model analysis by asking a number of questions that form the basis of the data collection. Informants in this study were drawn from implementing the overall supervision of foreigners amounted to 4 people. From the research conducted, concluded there is a weakness in supervision strangers either on administrative oversight and supervision of the field can cause the runs are not strangers either. Then come the efforts being made to improve the administrative control of foreigners in order to create the appropriate supervision with desired.]

Abstrak :
Tesis ini membahas mengenai analisis aktivitas pengendalian internal di salah satu divisi business unit di suatu perusahaan logistik. Penelitian ini adalah penelitian studi kasus dengan metode penelitian yang digunakan berupa wawancara dan observasi beserta studi kepustakaan. Struktur organisasi yang bersifat desentralisasi menyebabkan bahwa fungsi aktivitas pengendalian dipegang sepenuhnya oleh masing masing divisi di PT X. Hasil penelitian ini menunjukkan bahwa aktivitas pengendalian yang dijalankan pada Business Unit IMS masih mengalami kelemahan yang dapat menyebabkan potensi risiko dibeberapa hal. Aktivitas pengendalian pada proses piutang dan proses utang yang menjadi tanggung jawab Business Unit IMS memerlukan perbaikan, sehingga dapat meminimalisir risiko yang dapat merugikan perusahaan.

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The purpose of this thesis is to analyze internal control activity of a business division unit in a logistic company. This thesis is a study case research which was prepared by the interview method, observation, and literature study. Decentralized organization structure set the control activity function is fully authorized by each division in PT X. The result of this thesis indicates the control activity run in IMS business unit has certain vulnerabilities that could pose several risks. Control activity on account receivable and payable process still needs some improvements to minimize potential risk detrimental to the company.

Abstrak :
Laporan magang ini membahas analisis pengendalian internal pada siklus pengeluaran kas untuk pembayaran gas di PT Pupuk Kalimantan Timur. Perusahaan berada di industri pupuk dimana gas adalah bahan baku dan pengeluaran utama perusahaan. Metode penulisan laporan magang ini dilakukan melalui wawancara dan pengamatan penulis selama program magang berlangsung. Hasil dari laporan ini yaitu penilaian dan usulan atas pengendalian internal pada siklus pengeluaran kas untuk pembayaran gas di PT Pupuk Kalimantan Timur. Penerapan pengendalian internal di PT PT Pupuk Kalimantan Timur telah terlaksana dengan baik, walaupun masih ditemukan beberapa aktivitas yang masih perlu diperbaiki.

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This report discusses about the analysis of internal control of the cash disbursement cycle for the payment of gas in PT Pupuk Kalimantan Timur. As a fertilizer producing company, gas is the main and most important materials, thus become the main expenditure of the company. Internship report writing method is done trough interviews and observation of the author during ongoing internship program. This report is the result of the proposed assesment on the internal control of the cash disbursement Cycle for the payment of gas in PT Pupuk Kalimantan Timur. Implementation of internal control at PT Pupuk Kalimantan Timur has done well, although there are some activities need to be improved.

Abstrak :
Laporan magang ini disusun untuk mengevaluasi pengendalian internal pada proses Innovation di PT UVW. Innovation merupakan proses menggunakan strategi inovasi dalam membuat produk dan layanan yang akan meningkatkan posisi perusahaan melalui proses pengujian  dan optimalisasi produk. Evaluasi dilakukan dengan melihat ketersediaan dan keefektifan proses dalam Innovation lalu dibandingkan dengan Kerangka Pengendalian Internal COSO. Kerangka Pengendalian Internal yang dievaluasi terfokus pada 3 komponen, yaitu control environment, risk assessment, dan control activities. Dalam pengendalian internal control environment, pengendalian sudah efektif untuk memberikan jaminan yang wajar bahwa risiko dikelola dan tujuan dipenuhi tetapi dapat diberikan pengembangan lanjut untuk meningkatkan kinerja pengendalian. Pada pengendalian internal COSO risk assessment, semua kontrol yang dilakukan untuk melakukan penilaian risiko telah dilakukan secara efektif dan memadai sesuai dengan Kerangka Pengendalian Internal COSO. Terkait pengendalian internal COSO control activities, kontrol untuk aktivitas pengendalian sudah efektif dan masih dikembangkan lebih lanjut untuk meningkatkan kinerja. Dapat disimpulkan bahwa PT UVW telah menerapkan tiga komponen dalam Kerangka Pengendalian Internal COSO terkait proses Innovation secara efektif, tetapi perlu evaluasi dan penilaian lebih lanjut agar kinerja pengendalian internal lebih baik lagi. Selanjutnya, magang di PT UVW dievaluasi dengan refleksi diri terkait hal yang baik dan belum berjalan dengan baik selama kegiatan magang, serta menentukan tindak lanjut yang akan dilakukan ke depan. ......This internship report was prepared to evaluate internal control in the Innovation process at PT UVW. Innovation is the process of using an innovative strategy in creating products and services that will enhance the company's position through product testing and optimization processes. Evaluation is carried out by looking at the availability and effectiveness of processes in Innovation while being compared to with COSO's Internal Control Framework. The Internal Control Framework focused on evaluating 3 components, namely control environment, risk assessment, and control activities. In the internal control environment, controls are already effective to provide reasonable assurance which risks are managed and objectives are met but further development can be provided to improve control performance. In the COSO internal control risk assessment, all controls have been carried out effectively and adequately in accordance with the COSO Internal Control Framework. Regarding internal control of COSO control activities, controls have been effective and can be developed further to improve performance. It can be concluded that PT UVW has effectively implemented the three components in the COSO Internal Control Framework related to the Innovation process, but further evaluation and assessment is needed to enhance internal control performance even better. Furthermore, the internship at PT UVW is evaluated with self-reflection regarding things that are good and have not gone well during the internship, and determine the follow-up actions that will be carried out in the future.

Abstrak :
Laporan magang ini mengevaluasi pengendalian internal dalam proses penghapusan persediaan bahan baku di PT X yang bergerak pada industry FMCG di Indonesia. Sebagai korporasi besar, pengendalian internal yang efektif dan kuat menjadi salah satu kunci untuk menjaga kinerja dan daya saingnya. Evaluasi dilakukan dengan membandingkan kesesuaian antara praktek pengendalian internal dalam prosedur penghapusan persediaan bahan baku di PT X saat ini dengan teori pengendalian internal yang relevan dan lingkup pembahasan akan berfokus pada komponen Control Activities. Evaluasi yang telah dilakukan menunjukan bahwa pengendalian internal dalam prosedur penghapusan persediaan bahan baku di PT X telah cukup memadai walaupun masih memiliki beberapa kelemahan. Kelemahan yang ditemukan berakar dari celah integrasi sistem dan kesenjangan pengetahuan pengguna. Berdasarkan hasil evalusi, telah dirumuskan beberapa rekomendasi yang dapat diterapkan PT X untuk meningkatkan efektivitas dan menutup kelemahan pengendalian internal dalam prosedur penghapusan persediaan bahan bakunya. ......This internship report evaluates internal control in the process of writing off raw material inventory at PT X which is engaged in the FMCG industry in Indonesia. As a large corporation, effective and strong internal control is one of the keys to maintaining its performance and competitiveness. The evaluation is carried out by comparing the suitability of internal control practices in the current procedure for writing off raw material inventories at PT X with relevant internal control theories and the scope of the discussion will focus on the Control Activities component. The evaluation that has been carried out shows that the internal control in the procedure for writing off raw material inventory at PT X is quite adequate, although it still has some weaknesses. The weaknesses found are rooted in system integration gaps and user knowledge gaps. Based on the evaluation results, several recommendations have been formulated that can be implemented by PT X to increase effectiveness and cover internal control weaknesses in the procedure for writing off raw material inventories.