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Abstrak :
Penelitian ini bertujuan untuk menganalisis efektivitas peran dan fungsi audit internal pada biro pengawasan internal Lembaga ABC. Saran perbaikan atas analisis efektivitas peran dan fungsi audit internal diusulkan dalam penelitian ini. Metode yang digunakan adalah metode kualitatif, yakni dengan mengumpulkan data primer dan data sekunder melalui wawancara dan observasi langsung pada objek penelitian dan juga studi literatur. Berdasarkan hasil analisis, penelitian ini menyimpulkan bahwa peran dan fungsi audit internal memiliki efektivitas yang cukup dan tingkat kualitas kepatuhan terhadap standar internasional audit internal adalah substantially complies. Fungsi audit internal perlu menyusun piagam audit internal, mengembangkan kompetensi auditornya, dan melakukan evaluasi berkala. Selain itu dibutuhkan divisi manajemen risiko untuk mengetahui tingkat risiko satuan kerja dan lembaga secara keseluruhan. Hasil penilaian risiko oleh divisi manajemen risiko digunakan sebagai dasar perencanaan audit. Dengan mengetahui area audit yang memiliki risiko yang tinggi, fungsi audit internal lembaga dapat melakukan kegiatan audit pada objek audit yang tepat. ......The purpose of this study is to analyze the effectiveness of internal audit function in ABC institution. Some suggestions for improvements of the internal audit function effectiveness are proposed on this research. The method uses in this study is a qualitative method by collecting primary and secondary data through interviews and direct observation on the reasearch object, as well as literature studies. Based on the overall results of the analysis, the internal audit function of ABC institution is effective enough and its compliance level of international standard for professional practice is substantially complies. This function need to develop an internal audit charter, increase auditor competence, and conduct periodic evaluations. In addition, the risk management division is needed to conduct risk assessment in order to determine the risk maturity level of the business unit and the institution as a whole. The result of the risk assessment is used as a basis for audit planning. By knowing the audit area that has a high risk, Internal Audit function can conduct an audit activity on the right object.

Abstrak :
Tesis ini dilatarbelakangi kebutuhan perusahaan pemasok suku cadang otomotif (PT X) akan keberlangsungan bisnisnya pasca bencana, melalui penerapan program Business Continuity Plan. Selain bertujuan untuk menganalisa tingkat pelaksanaanya secara standar internasional, PT X juga berminat memperbaiki program yang sudah ada mengikuti perkembangan dunia usaha dan ancaman terhadap kelangsungan bisnisnya baik faktor internal maupun eksternal, untuk kemudian diterapkan di area pengembangan cabang PT X. Menurut beberapa hasil survey yang pernah dilakukan Allianz Risk Barometer tahun 2015, JICA 2015, dan biro pusat statistik Indonesia 2015, penyebab tertinggi bencana yang sering timbul mengancam perusahaan manufaktur di Asia adalah gangguan rantai pasok, bencana alam, kebakaran dan ledakan. Dari data di atas PT X berusaha memenuhi persyaratan rantai pasok pelanggan PT X sebagai salah satu pemasok suku cadang otomotif, dengan menerapkan standar ISO TS16949:2009 untuk diintegrasikan dalam program Business Continuity Plan. Sedangkan untuk kecukupan penerapan BCPnya, PT X membandingkan dengan standar internasional ISO 22301:2012 (mengenai manajemen keberlangsungan bisnis yang mengatur pedoman business continuity management system) dan NFPA 1600:2016 (mengenai standar manajemen bencana/darurat dan program kelangsungan bisnis) melalui hasil audit dan wawancara. ......The background of this thesis is the substantial need from an automotive spare-part company (PT X) to resume the business following an emergency or disaster event, by implementing a Business Continuity Plan (BCP). Besides aiming to analyze adequacy level of the BCP implementation based on International Standards, PT X is also interested to improve the existing programs that follow the business world growth and the threats to the continuity of its business both internal and external factors, so that it can be applied within areas that develop it at different locations of PT X. According to some survey results that have been done by Allianz Risk Barometer 2015, Japan International Community Agency in 2015, and the Central Bureau of Statistics Indonesia in 2015, shows that the highest causes of disasters that frequently arise threaten to business survival of manufacturing companies, including automotive industries in Asia-Pacific region is the supply chain disruptions, natural disasters and fires & explosions. Base on that survey, PT X trying to meet the requirements of the customer? supply chain, as one of the automotive spare-parts supplier, by applying the standard ISO TS16949: 2009 to be integrated into the Business Continuity Plan program. As for the adequacy of the implementation of the BCP Program, PT X verified it's program to the international standard ISO 22301: 2012 (regarding management of business continuity which set the guidelines for business continuity management system: societal security ? business continuity management systems - requirements) and National Fire Protection Association Standards NFPA 1600:2016 (regarding management standard on disaster/emergency management and business continuity/continuity of operations programs) base on the results of audits and Interviews.

Abstrak :
Penelitian ini mengevaluasi pelaksanaan Quality Assurance and Improvement Program (QAIP) pada fungsi audit internal Inspektorat Lembaga Pemerintah X. Berdasarkan Penilaian Eskternal, Inspektorat memperoleh Hasil QAIP sebesar 72% pada tahun 2020. Hasil QAIP dapat dipandang sebagai indikasi kualitas audit internal dalam memberi nilai tambah bagi organisasi. Kualitas audit internal didasarkan pada kewajiban untuk memenuhi harapan pemangku kepentingan serta tanggung jawab profesional yang melekat dalam kepatuhan terhadap Standar. Penelitian ini merupakan studi kasus, dengan menggunakan metodologi deskriptif kualitatif. Metodologi tersebut digunakan untuk menganalisis pencapaian perbaikan Inspektorat dalam pengelolaan QAIP setelah dilakukannya penilaian eksternal. Hasil analisis berdasarkan kerangka kerja QAIP menunjukkan bahwa sebagian besar perbaikan dilakukan untuk menyelaraskan aturan, pedoman, struktur, dan proses alur kerja konsisten dengan standar praktik audit. Namun demikian, hanya dua standar, yaitu Standar Atribut 1000-Tujuan, Kewenangan, dan Tanggung Jawab, dan Standar Atribut 1100-Independensi dan Objektivitas yang dikategorikan efektif peningkatannya. Sedangkan delapan standar yang lain termasuk dalam kategori kurang efektif. Dalam upaya Inspektorat untuk meningkatkan implementasi QAIP sesuai standar, ditemukan sejumlah hambatan, terutama dari aspek sumber daya manusia, organisasi, dan situasi yang melekat pada sektor publik. ......This study evaluates the effectiveness of the Quality Assurance and Improvement Program (QAIP) for the Internal Audit function of the Inspectorate of Government Agencies X. Based on the external evaluation, the inspectorate achieved a QAIP result of 72% in 2020. The requirement to fulfill stakeholder expectations and the professional responsibility inherent in compliance with the standards determine the quality of the internal audit. This study is a qualitative case study using a descriptive technique. The approach is used to evaluate the Inspectorate's accomplishments in the QAIP following the external evaluation. Following the results of the QAIP-based analysis, the majority of the improvements were made to harmonize policies, guidelines, structure, and workflow processes with the internal auditing practice standards. However, only two standards, notably Attribute Standard 1000-Purpose, Authority, and Responsibility and Attribute Standard 1100-Independence and Objectivity, are classified as effective improvements. while the remaining eight standards are classified as less effective. In the Inspectorate's endeavors to improve the implementation of QAIP in accordance with the standards, a number of challenges were encountered, particularly in the areas of human resources, organization, and situations inherent to the public sector.

Abstrak :
Penelitian ini berfokus pada sistem pemisahan limbah dan prosedur keselamatan kerja di lingkungan penutuhan kapal di Indonesia. Penutuhan kapal menjadi permasalahan yang serius di negara ini karena dapat menyebabkan pencemaran lingkungan dan bahaya bagi pekerja. Penelitian ini bertujuan untuk menyusun proses standar operasional nasional untuk penutuhan kapal modern dan sistem pemisahan limbah pada fasilitas penutuhan kapal modern. Manfaat dari penelitian ini antara lain mendukung galangan penutuhan kapal yang ramah lingkungan dan aman bagi pekerja, mengembangkan pasar penutuhan kapal Indonesia dalam industri internasional dengan penerapan standar penanganan limbah dan kesehatan serta keselamatan kerja, serta sebagai acuan untuk menerapkan standar tersebut di lingkungan penutuhan kapal di Indonesia. Penelitian ini menggunakan metode studi literatur, pengumpulan data, konsultasi dan diskusi, perumusan masalah, dan pembuatan SOP. Sistematika penulisan terdiri dari pendahuluan, tinjauan pustaka, metodologi penelitian, pembahasan, dan kesimpulan dan saran. Dengan penelitian ini diharapkan dapat memberikan solusi bagi industri penutuhan kapal di Indonesia dalam mengatasi masalah limbah dan keselamatan kerja. ......This research is entitled "Development of SOP for Ship Recycling Processes in Modern Ship Recycling Facilities." The focus of this study is on waste separation systems and safety procedures in ship recycling environments in Indonesia. Ship recycling is an important issue as it can cause environmental pollution and pose risks to workers' safety. The objectives of this research are to develop a national standard operating procedure (SOP) for modern ship recycling and to establish a waste separation system in modern ship recycling facilities. The research aims to support ship recycling yards in becoming environmentally friendly and safe for workers, as well as to enhance the Indonesian ship recycling market's reputation in the international industry through the implementation of waste management and occupational health and safety standards. This research is also expected to serve as a reference for the development of waste management and occupational safety standards in ship recycling environments in Indonesia. The research methods employed include literature review, data collection, consultation and discussions, problem formulation, and SOP development. The writing structure consists of an introduction, literature review, research methodology, discussion, and conclusions and recommendations.