GDL

The Evaluation of Internal Control Implementation over Raw Material Inventory at Heavy Machinery Division PT. Pindad (Persero)

Tugas Akhir, 010 / 2019 / AKU
Undergraduate Theses from JBPTPPOLBAN / 2020-03-20 07:35:33
Oleh : Fuji Nuraeni - 165111010 (fujinuraeni6@gmail.com)
Dibuat : 2020-03-20, dengan 4 file

Keyword : Pengendalian Internal, Persediaan Bahan Baku, COSO
Subjek : Internal Control, Raw Material Inventory, COSO

Persediaan bahan baku merupakan salah satu aktiva lancar yang sangat rentan terhadap tindakan kecurangan dan penyalahgunaan sehingga penerapan pengendalian internal harus memadai agar bisa menjamin keamanan dalam sistem pengelolaan persediaan bahan baku. Penelitian Tugas Akhir ini bertujuan untuk mengetahui serta mengevaluasi pelaksanaan pengendalian internal atas persediaan bahan baku pada Divisi Alat Berat PT. Pindad (Persero) yaitu salah satu Divisi yang khusus memenuhi kebutuhan produksi Alat Berat. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan didukung oleh alat analisis data berupa control matrix. Teknik pengumpulan data dilakukan menggunakan studi lapangan melalui observasi, wawancara, dokumentasi, serta kuesioner yang dibagikan kepada karyawan bagian gudang dan departemen perencanaan dan pengendalian produksi. Hasil dari penelitian yang dilakukan menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan bahan baku pada Divisi Alat Berat PT. Pindad (Persero) dinilai telah memenuhi tujuan pengendalian internal berdasarkan kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Comission) meskipun belum optimal dikarenakan terdapat beberapa elemen pengendalian internal yang masih belum diterapkan. Sebaiknya PT. Pindad (Persero) memperbaiki kekurangan dari sistem pengendalian internalnya agar pengelolaan persediaan bahan baku lebih efektif. Kata Kunci: Pengendalian Internal, Persediaan Bahan Baku, COSO.

Deskripsi Alternatif :

Raw material inventory is one of the current assets that is very vulnerable to fraud and abuse so that the application of internal control must be adequate in order to guarantee security in the inventory management system. This Final Project Research aims to determine and evaluate the implementation of internal control over the supply of raw materials in the Heavy Equipment Division of PT. Pindad (Persero), which is one of the Divisions that specifically meets the needs of the production of Heavy Equipment. The research method used is a qualitative descriptive method supported by data analysis tools such as control matrix. Data collection techniques were carried out using field studies through observation, interviews, documentation, and questionnaires distributed to warehouse staff and production planning and control departments. The results of the research conducted show that the application of an internal control system to the supply of raw materials in the Heavy Equipment Division of PT. Pindad (Persero) is considered to have fulfilled the objectives of internal control based on the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, although it is not optimal because there are several elements of internal control that have not yet been implemented. PT. Pindad (Persero) improves the shortcomings of its internal control system so that the management of raw material inventories is more effective. Keywords: Internal Control, Raw Material Inventory, COSO.

Beri Komentar ?#(0) | Bookmark

Properti	Nilai Properti
ID Publisher	JBPTPPOLBAN
Organisasi
Nama Kontak	Erlin Arvelina
Alamat	Jl. Trsn. Gegerkalong Hilir Ds. Ciwaruga
Kota	Bandung
Daerah	Jawa Barat
Negara	Indonesia
Telepon	022 201 3789 ext. 168, 169, 239
Fax	022 201 3889
E-mail Administrator	erlin.arvelina@polban.ac.id
E-mail CKO	erlin.arvelina@polban.ac.id