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Hasil Pencarian

Ditemukan 25 dokumen yang sesuai dengan query
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Letizia Prima
Analisis Pengendalian Internal dan Manajemen Risiko, serta Peran Internal Audit dalam Proses Manajemen Risiko PT. Reasuransi ABC = Analysis of Internal Control and Risk Management, then Role of Internal Audit in Risk Management at PT. Reinsurance ABC.
"Penelitian ini bertujuan menganalisis peran internal internal auditor dalam pengendalian internal dan manajemen risiko PT. Reasuransi ABC, serta memberikan saran perbaikan untuk meningkatkan peran internal audit dalam manajemen risiko sehingga dapat meningkatkan pengendalian internal PT. Reasuransi ABC. Penelitian ini menggunakan metode deskriptif kualitatif. Metode tersebut menjelaskan peran audit internal PT. Reasuransi ABC dalam pengendalian internal dan manajemen risiko yang dinilai berdasarkan ISO 31000:2009, COSO-ERM Integrated Framework dan standar internasional praktik profesional audit internal (IPPF) oleh Institut Auditor Internal (IIA). Hasil analisis menunjukkan audit internal telah melakukan perannya dalam membantu manajemen mencapai tujuan, visi, dan misinya dengan aktivitasnya yaitu melakukan penilaian atau asurans dan konsultasi terhadap pengendalian internal dan manajemen risiko perusahaan. Namun, Teknis penilaian atau asurans dan konsultasi audit internal PT. Reasuransi ABC saat ini masih perlu ditingkatkan mulai dari perencanaan audit sampai tindak lanjut hasil audit. Peran audit internal dalam pengendalian internal juga perlu ditingkatkan terutama dalam aktivitas operasional PT. Reasuransi ABC. Audit internal juga melakukan perannya dalam manajemen risiko perusahaan yaitu menilai dan memberikan evaluasi serta rekomendasi proses manajemen risiko namun perlu ditingkatkan komunikasi, konsultasi, dan koordinasi serta implementasi proses implementasi manajemen risiko PT. Reasuransi. Sehingga, diharapkan audit internal berperan sebagai lini pertahanan ketiga. Audit internal PT. Reasuransi ABC nantinya hanya melakukan pemeriksaan terhadap risiko-risiko signifikan dan proses manajemen risiko menjadi dasar pelaksanaan audit dalam Risk Based Internal Audit (RBIA).
This study aims to analyze role of internal audit in internal control and risk management of PT. Reinsurance ABC, as well as provide suggestions for improvement the role of internal audit in risk management. This study used descriptive qualitative method. The method explains role of internal audit in internal control and risk management is assessed based on ISO 31000:2009, COSO-ERM Integrated Framework and International Standards of Internal Audit Professional Practice (IPPF) by Institute of Internal Auditors (IIA). The results of the analysis show that the internal audit has carried out their role in helping management achieve company's goals, vision and mission with their activities that conduct an assessment or assurance and do consulting on internal control and risk management of the company. However, the technical assessment or assurance and internal audit's consultation of PT. Reinsurance ABC currently still needs to be improved starting from audit planning to follow-up the audit results. The role of internal audit in internal control also needs to be improved, especially in the operational activities of PT. Reinsurance ABC. Internal audit also carries out their role in corporate risk management, they asses and provide evaluations and recommendations on risk management processes, but their role needs to be improved in communication, consultation and coordination regarding the process and implementation of risk management at PT. Reinsurance ABC. Thus, internal audit will be expected to act as the third line of defense. PT. Reinsurance ABC will only examine significant risks and use the risk management process as the basis for conducting audit in Risk Based Internal Audit (RBIA)."
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
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UI - Tesis Membership  Universitas Indonesia Library
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Femmy Ayu Novaryani
Corporate Social Responsibility Health Check Pada PT Perusahaan Gas Negara = Corporate Social Responsibility Health Check on PT Perusahaan Gas Negara
"[ABSTRAK,/b>
Laporan ini membahas penerapan Corporate Social Responsibility Health Check pada PT Perusahaan Gas Negara (PGN). Metode pengukuran dari Corporate Social Responsibility Health Check terdiri dari aspek input, output, outcome, dan impact serta pengukuran business value dan social value yang diciptakan dari
program CSR. Hasil pengukuran menunjukkan bahwa program CSR PGN telah berhasil menciptakan dampak bagi masyarakat walaupun dampak bagi bisnis PGN sendiri masih rendah. Hasil pengukuran akan diikuti oleh rekomendasi yang dapat meningkatkan kinerja program CSR PGN sekaligus penciptaan dampak dari program CSR di masa depan.
ABSTRACT
This report aims to describe implementation of Corporate Social Responsibility Health Check on PT Perusahaan Gas Negara (PGN). Measurement method of Corporate Social Responsibility Health Check consists of input, output, outcome, and impact also measurement of business value and social value which are created through CSR programme. Measurement result shows that PGN?s CSR programme
has succeeded to create impact to society although impact to business is still low. Measurement result will be followed by recommendation which could improve performance of PGN?s CSR programme as well as impact creation in the future.;This report aims to describe implementation of Corporate Social Responsibility
Health Check on PT Perusahaan Gas Negara (PGN). Measurement method of
Corporate Social Responsibility Health Check consists of input, output, outcome,
and impact also measurement of business value and social value which are created
through CSR programme. Measurement result shows that PGN?s CSR programme
has succeeded to create impact to society although impact to business is still low.
Measurement result will be followed by recommendation which could improve
performance of PGN?s CSR programme as well as impact creation in the future.;This report aims to describe implementation of Corporate Social Responsibility
Health Check on PT Perusahaan Gas Negara (PGN). Measurement method of
Corporate Social Responsibility Health Check consists of input, output, outcome,
and impact also measurement of business value and social value which are created
through CSR programme. Measurement result shows that PGN?s CSR programme
has succeeded to create impact to society although impact to business is still low.
Measurement result will be followed by recommendation which could improve
performance of PGN?s CSR programme as well as impact creation in the future.;This report aims to describe implementation of Corporate Social Responsibility
Health Check on PT Perusahaan Gas Negara (PGN). Measurement method of
Corporate Social Responsibility Health Check consists of input, output, outcome,
and impact also measurement of business value and social value which are created
through CSR programme. Measurement result shows that PGN?s CSR programme
has succeeded to create impact to society although impact to business is still low.
Measurement result will be followed by recommendation which could improve
performance of PGN?s CSR programme as well as impact creation in the future., This report aims to describe implementation of Corporate Social Responsibility
Health Check on PT Perusahaan Gas Negara (PGN). Measurement method of
Corporate Social Responsibility Health Check consists of input, output, outcome,
and impact also measurement of business value and social value which are created
through CSR programme. Measurement result shows that PGN’s CSR programme
has succeeded to create impact to society although impact to business is still low.
Measurement result will be followed by recommendation which could improve
performance of PGN’s CSR programme as well as impact creation in the future.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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UI - Tesis Membership  Universitas Indonesia Library
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Suharso
Analisis penerapan opini audit intern sektor publik studi kasus pada inspektorat jenderal kementerian keuangan = Analysis of internal audit opinion implementation in the public sector case study in inspectorate general of the ministry of finance
"Penelitian ini bertujuan mengidentifikasi aspek tahapan audit intern Inspektorat Jenderal Kementerian Keuangan yang perlu disiapkan untuk menerapkan opini audit intern beserta usulan rancangan penerapannya yang cocok. Penelitian dilakukan menggunakan metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumen, observasi, dan wawancara. Hasil penelitian menunjukkan perlunya penyiapan aspek tahapan audit intern seperti penyempurnaan pedoman proposal pengawasan di tahap perencanaan, pembuatan pedoman penugasan lapangan di tahap pelaksanaan, dan penyiapan format eskalasi temuan dan laporan untuk tahap komunikasi. Model opini audit intern yang cocok adalah berbentuk tiga atau empat tingkatan, dengan prioritas objek berupa proses bisnis dan pengendalian intern, serta difokuskan pada level mikro pada jangka pendek. Penerapan opini level makro pada jangka panjang dapat disiapkan dengan membangun model self-assessment dan pedoman pendukungnya.
The purposes of this research are to determine how to improve Inspectorate General of the Ministry of Finance rsquo s audit phases in order to implement audit opinion and to determine how the design for the implementation. It is a qualitative research using a case study approach. Data are collected through the study of documents, observation, and interviews. The results show a number of required improvement such as audit proposal in planning phase, audit fieldwork guidance in performing phase, and finding escalation and report format in communication phase. The appropriate design for audit opinion is using three or four grade, with priority to business processes and internal controls, and focused on the micro level in short term. Macro level opinion implementation in long term can be prepared by designing self assessment model and other supporting guidance."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
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UI - Tesis Membership  Universitas Indonesia Library
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Arif Rosyadi
Analisis proses perencanaan audit intern berbasis risiko (RBIA) di Inspektorat Jenderal Kementerian Agama = Risk based internal audit planning process analysis in general inspectorate ministry of religion
"Penelitian ini bertujuan untuk menganalisis kesesuaian proses perencanaan audit berbasis risiko di Inspektorat Jenderal Kementerian Agama dengan praktik profesional dan standar audit IIA. Penelitian ini menggunakan metode kualitatif dengan desain studi kasus eksplanatoris explaining case study. Penelitian ini menyimpulkan bahwa proses perencanaan audit berbasis risiko di Inspektorat Jenderal Kementerian Agama masih belum optimal dan belum sepenuhnya sesuai dengan standar audit IIA. Kekurangan mendasar bahwa Kementerian Agama belum melakukan manajemen risiko, penilaian risiko dilakukan oleh Inspektorat Jenderal tanpa adanya keterlibatan dari satuan kerja sebagai pihak manajemen. Tidak ada komunikasi dan persetujuan dari Menteri Agama terhadap perencanaan yang dibuat.
This research aims to determine the suitability process of risk based internal audit planning in General Inspectorate Ministry of Religion with professional practices and IIA auditing standards. This research uses a qualitative method with explaining case study design. The result of this research concludes that the process of risk based internal audit planning in General Inspectorate is not working optimally and not fully in accordance with IIA auditing standards. The fundamental shortcomings of Ministry of Religion are there are no risk management and the risk assessment is carried out by the General Inspectorate itself without the involvement of the working unit as a management. And also, there is no communication and approval of the Minister of Religion on the plans."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
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UI - Tesis Membership  Universitas Indonesia Library
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Rikiyawan
Usulan penerapan program kerja pengawasan tahunan berbasis risiko pada inspektorat Kementerian Sekretariat Negara = Proposed implementation of risk based annual supervisory work program at the inspectorate of ministry of state secretariat / Rikiyawan
"ABSTRAK
Tesis ini membahas usulan penerapan program kerja pengawasan tahunan berbasis risiko pada Inspektorat Kementerian Sekretariat Negara. Tujuan penelitian adalah evaluasi atas program kerja pengawasan tahunan PKPT Inspektorat dan usulan penerapan PKPT berbasis risiko dalam rangka peningkatan level Internal Audit Capability Model IACM pada Inspektorat Kementerian Sekretariat Negara. Penelitian ini merupakan penelitian kualitatif deskriptif. Berdasarkan observasi, wawancara, dan analisis dokumen disimpulkan bahwa PKPT Inspektorat belum disusun berdasarkan analisis risiko. Usulan perbaikan adalah menyusun PKPT berbasis risiko dalam rangka peningkatan level IACM.
ABSTRACT
This thesis discusses the proposed implementation of risk based annual supervisory work program at the Inspectorate of Ministry of State Secretariat. The objective of the research is to evaluate the annual supervisory work program of Inspectorate and propose implementation of risk based annual supervisory work program to increase Internal Audit Capability Model IACM level. This research is descriptive qualitative research. Based on observations, interviews, and document analysis concluded that annual supervisory work program at the Inspectorate are not prepared based on risk analysis. Proposed improvement is to prepare risk based annual supervisory work program in order to increase IACM level."
2017
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UI - Tesis Membership  Universitas Indonesia Library
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Ceicilia Astri Hartanti
Analisis, perancangan, dan implementasi pengendalian internal pada siklus pendapatan entitas nirlaba (studi kasus pada Yayasan ABC) = Analysis design and implementation of internal control on revenue cycle of non profit organization (case study on ABC Foundation)
"ABSTRAK
Penelitian ini bertujuan untuk menganalisis, merancang dan mengimplementasikan sistem pengendalian internal pada siklus pendapatan suatu entitas nirlaba yang bergerak di bidang jasa pendidikan. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif dengan metode studi kasus pada Yayasan ABC. Teknik pengumpulan data yang digunakan dalam penelitian adalah observasi pada salah satu cabang sekolah yang berada di bawah kepengurusan Yayasan ABC, melakukan serangkaian wawancara dengan tim di divisi penjualan, divisi keuangan serta pihak pengurus Yayasan, dan melakukan analisis pada dokumen internal perusahaan. Hasil penelitian menunjukkan terdapat beberapa kelemahan pada rancangan pengendalian internal Yayasan dalam mengoptimalkan proses penagihan kepada orang tua murid. Kelemahan ini disebabkan karena belum adanya penyesuaian prosedur terhadap proses bisnis yang baru dan penerapan pengendalian internal yang belum dilakukan secara seragam dan terstruktur. Hal ini berdampak terhadap saldo akun piutang usaha dan nilai pendapatan yang dicatatkan menjadi tidak akurat; dan banyaknya keluhan dari orang tua murid akibat nilai penagihan yang tidak sesuai. Oleh karena itu, penelitian ini memberikan rekomendasi perbaikan pada prosedur administrasi keuangan perusahaan beserta aktivitas pengendalian internal yang diperlukan guna menyelesaikan permasalahan yang ada sehingga kinerja dan reputasi Yayasan di mata para pelanggannya dapat meningkat.
ABSTRACT
This research aims to analyze, design and implement internal control systems in the revenue cycle of a nonprofit entity engaged in education services. This research was conducted with descriptive qualitative approach of case study method at ABC Foundation. The research was conducted by observing on one of the school branch under the ABC Foundation management, conducting a series of interviews with the team in the sales division, the financial division as well as the management of the Foundation, and analyzing the internal documents of the company. The results show that there were some weaknesses on the Foundation internal control design in optimizing billing process to parents. It was caused by the absence of procedures rsquo adjustment to new business processes and the implementation of internal control that has been done unevenly and unstructured. This has an impact on the account balances of accounts receivable and the value of the recorded income to be inaccurate and the number of complaints from the parents due to inappropriate billing amount. Therefore, this study provides recommendations for improvements in company rsquo s financial administration procedures and internal control activities that can be applied to solve existing problems. So that, in the near future, company rsquo s performance and reputation will be increase."
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2017
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UI - Tesis Membership  Universitas Indonesia Library
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Dafne Etty Melinda Malau
Evaluasi rancangan dan implementasi pengendalian internal pada siklus pendapatan: studi kasus pada Hotel ABC = Evaluation of internal control design and implementation of revenue cycle: case study on Hotel ABC
"Industri perhotelan di Indonesia terus berkembang seiring dengan peningkatan sektor pariwasata di Indonesia. Hal ini menyebabkan industri perhotelan menjadi semakin kompetitif. Oleh akrena itu hotel haruslah dapat mengatur keseluruhan sumber pendapatannya untuk dapat menciptakan arus profit yang stabil. Untuk itu diperlukan adanya pengawasan terhadap pengendalian internal. Dengan adanya pengawasan terhadap pengendalian intern yang baik, hotel dapat terhindar dari ancaman dalam menjalankan kegiatan operasionalnya. Penelitian ini bertujuan untuk melakukan evaluasi terhadap rancangan dan implementasi sistem pengendalian internal pada siklus pendapatan. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif. Teknik yang digunakan dalam penelitian ini adalah observasi, wawancara dan analisis pada dokumen internal perusahaan. Hasil penelitian menunjukkan bahwa terdapat kelemahan pada rancangan pengendalian internal Hotel ABC, dimana pemberian diskon, penetapan harga kamar, bonus kamar kurang diawasi dan masih banyaknya proses pencatatan penjualan pada penjualan restoran, taman bermain dan spa yang dilakukan secara manual yang berdampak pada keuntungan perusahaan. Oleh karena itu penelitian ini memberikan rekomendasi perbaikan aktivitas pengendalian internal yang akan mengatasi permasalahan yang ada saat ini.
The hospitality industry in Indonesia continues to grow along with the increase popularity of tourism sector in Indonesia. This caused the hospitality industry to become competitive. Therefore the hotel must be able to manage the overall source of income to be able to create a stable profit stream. For this reason, supervision of internal control is needed. With a good internal control, the hotel can avoid threats in carrying out its operational activities.This study aims to evaluate the design and implementation of internal control system in revenue cycle. This research was conducted with a descriptive qualitative approach. The data obtained through observation, interview and analysis on the company internal documents. The results shows that there were weaknesses in Hotel ABC's internal control design, where giving discounts, room pricing, complimentary rooms are not monitored properly, and there are some sales recording procedures that are done manually that had an impact on company's profits. Therefore this study provides recommendations for improvements of internal control activities that will address that issues."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
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UI - Tesis Membership  Universitas Indonesia Library
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Ria Ulfah Rahmawati
Evaluasi dan Perancangan Perencanaan Audit Internal Berbasis Risiko pada PT Bhanda Ghara Reksa (Persero) = The Evaluation and Design of Risk-Based Internal Audit Plan at PT Bhanda Ghara Reksa (Persero)
"

Penelitian ini bertujuan untuk mengevaluasi dan memberikan rancangan perencanaan audit internal berbasis risiko pada PT Bhanda Ghara Reksa (Persero) dengan melakukan analisis atas implementasi perencanaan audit internal yang ada.  Penelitian ini merupakan penelitian kualitatif dengan analisis deskriptif.  Hasil penelitian menunjukkan bahwa penyusunan perencanaan audit internal berbasis risiko pada Satuan Pengawasan Intern masih belum optimal dan belum sepenuhnya sesuai dengan standar audit.  Oleh sebab itu, peneliti mengusulkan rancangan perencanaan audit internal berbasis risiko yang sesuai dengan kondisi PT Bhanda Ghara Reksa (Persero) dengan menggunakan faktor risiko.

The purpose of this paper is to evaluate and to design risk-based internal audit plan at PT Bhanda Ghara Reksa (Persero) by analyzing the existing risk-based internal audit plan process.  This research is a qualitative research with descriptive analysis. The results show that the existing risk-based internal audit plan process has not optimal and has not fully compliant with the audit standard.  Therefore, we propose the design of risk-based internal audit plan by using risk factors which suitable with the condition of PT Bhanda Ghara Reksa (Persero).

"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
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UI - Tesis Membership  Universitas Indonesia Library
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Ayu Anggita Triandini
Analisis Implementasi Manajemen Risiko pada Rumah Sakit ABC = The Analysis of Risk Management Implementation in ABC Hospital
"ABSTRAK
Tesis ini memberikan solusi bagaimana penerapan manajemen risiko di Rumah Sakit ABC. Tujuannya adalah untuk memahami desain manajemen risiko yang efektif dan terintegrasi, kemudian mendapatkan hasil desain yang akan diimplementasikan. Penulis menggunakan pendekatan studi kasus. Hasilnya menunjukkan bahwa Rumah Sakit ABC menghadapi 12 risiko utama yang dikategorikan berdasarkan tingkat orang yang bertanggung jawab. Temuan lainnya adalah sumber daya manusia memiliki tingkat kesadaran risiko yang rendah serta manajemen risiko yang diterapkan belum sepenuhnya terintegrasi dengan setiap aspek signifikan masih dipisahkan. Rekomendasi berfokus pada membangun kesadaran risiko dan menerapkan manajemen risiko terintegrasi.
ABSTRACT
This thesis intends to provide solution of how the implementation of risk management at ABC Hospital is. Its objectives are getting understanding of effective and integrated design of risk management then getting the results of the design to be implemented. Author used case study approach. Result shows that ABC Hospital faces 12 key risks categorized by level of responsible person. Other findings are human resources have low level of risk awareness as well as risk management implemented hasn't been fully integrated with each significant aspects are still being separated. Recommendation focuses on building risk awareness and implementing integrated risk management."
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Tifanny
Evaluasi pengendalian internal atas sistem berbasis ERP pada siklus persediaan: Studi kasus pada PT PJM = Evaluation of internal control on ERP-Based System in The inventory cycle: A Case study at PT PJM
"Penelitian ini bertujuan untuk melakukan evaluasi dan memberikan usulan perbaikan terhadap pengendalian internal atas sistem berbasis ERP pada siklus persediaan PT PJM. Penelitian ini menggunakan pendekatan kualitatif deskriptif
dengan metode studi kasus dengan PT PJM sebagai unit analisis. Penelitian ini
menggunakan instrumen observasi, wawancara, dan analisis pada serangkaian
dokumen perusahaan. Jenis data yang digunakan adalah data primer dan sekunder.
Hasil penelitian yang dilakukan menunjukkan bahwa terdapat beberapa kelemahan
pada pengendalian internal atas pengelolaan persediaan perusahaan. Kelemahan ini
disebabkan karena belum adanya penyesuaian prosedur terhadap proses bisnis
perusahaan, terutama proses melalui sistem ERP. Hal ini berdampak pada
pencatatan persediaan perusahaan yang tidak akurat. Oleh karena itu, penelitian ini
memberikan rekomendasi perbaikan atas analisis aktivitas pengendalian internal perusahaan guna menyelesaikan permasalahan yang timbul saat ini.
This study aims to evaluate and provide recommendations for improvements to
internal control over ERP-based systems in the PT PJM inventory cycle. This study
used a descriptive qualitative approach with a case study method with PT PJM as
the unit of analysis. This research uses observation, interview, and analysis
instruments on a series of company documents. The types of data used are primary
and secondary data. The results of the research conducted indicate that there are
several weaknesses in internal control over the company's inventory management.
This weakness is due to the lack of procedural adjustments to the company's
business processes, especially that processes through the ERP system. This results
in inaccurate company inventory records. Therefore, this study provides
recommendations for improvements from the analysis of the company's internal
control activities conducted in order to solve current problems."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
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