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Abstract
Penelitian ini bertujuan untuk mengevaluasi pengendalian internal siklus persediaan pada PT. STI, Tbk. Penulis mengevaluasi pengendalian internal berdasarkan COSO (committee of sponsoring organization) untuk menganalisis hasil perbandingan antara pengendalian internal berdasarkan kerangka COSO (committee of sponsoring organization) dan pengendalian internal pada perusahaan. Faktor utama dalam persediaan PT. STI, Tbk adalah untuk memenuhi kebutuhan customer, oleh karena itu PT. STI, Tbk harus meningkatkan pengendalian internal dalam perusahaan untuk meningkatkan efisiensi dan efektifitas kinerja operasional perusahaan terutama menurunkan tingkat kerugian yang terjadi pada perusahaan dan mengurangi resiko terjadinya kecurangan dalam perusahaan. Tujuan penelitian ini untuk mengetahui sistem dan prosedur pencatatan siklus persediaan serta kelemahan dan kekuatan dalam pengendalian internal perusahaan. Jenis pada penelitian ini menggunakan studi kasus jenis data kualitatif, data ini diperoleh melalui wawancara, observasi dan dokumentasi. Sumber data yang digunakan penulis menggunakan data primer. Hasil penelitian penulis menunjukan bahwa PT. STI, Tbk telah menerapkan unsur-unsur pengendalian internal berdasarkan kerangka COSO secara efektif.
Kata kunci : Pengendalian internal, COSO, sistem
Abstract
This research aims to evaluate the internal control of the inventory cycle at PT. STI, Tbk. The author evaluates internal controls based on COSO (sponsor organization committee) to analyze the results of a comparison between internal controls based on the COSO (sponsor committee) framework and company internal control. The main factor in the inventory of PT. STI, Tbk is to meet customer needs, therefore PT. STI, Tbk must increase internal control in the company to improve the efficiency and effectiveness of the company's operational performance, especially in reducing the level of losses incurred in the company and reducing the risk of fraud in the company. The purpose of this study is to determine the systems and procedures for recording inventory cycles as well as weaknesses and strengths in the company's internal control. This type of research uses a case study of qualitative data types, this data is obtained through interviews, observation and documentation. Data sources used by the authors use primary data. The author's research results indicate that PT. STI, Tbk has implemented elements of internal control based on the COSO framework effectively.
Keyword : Internal control, COSO, systems
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