Evaluasi efektivitas pengendalian internal dan integritas data dalam siklus akuisisi lahan melalui rekonsiliasi spasial-legal berbasis geographic information system
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Khomsiyah
Kata Kunci : internal control, data integrity, land acquisition, spatial-legal reconciliation, Geographic Informa
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102501079_Halaman-Judul.pdf | 9 | |
| 2. | 2026_LM_SPA_023102501079_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_SPA_023102501079_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_SPA_023102501079_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_SPA_023102501079_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_SPA_023102501079_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_SPA_023102501079_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_SPA_023102501079_Bab-1.pdf | 7 | |
| 9. | 2026_LM_SPA_023102501079_Bab-2.pdf | 8 |
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| 10. | 2026_LM_SPA_023102501079_Bab-3.pdf | 10 |
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| 11. | 2026_LM_SPA_023102501079_Bab-4.pdf | 60 |
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| 12. | 2026_LM_SPA_023102501079_Bab-5.pdf | 3 | |
| 13. | 2026_LM_SPA_023102501079_Daftar-Pustaka.pdf | 1 | |
| 14. | 2026_LM_SPA_023102501079_Lampiran.pdf | 5 |
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P Proses akuisisi lahan pada perusahaan pengembang properti memilikikompleksitas yang tinggi karena melibatkan aspek spasial, legal, dan keuangansecara bersamaan. ketidak sesuaian data antar dokumen maupun antar sisteminformasi berpotensi memengaruhi integritas data, efektivitas pengendalianinternal, serta keandalan informasi yang digunakan dalam proses pengambilankeputusan. laporan magang ini bertujuan mengevaluasi efektivitas pengendalianinternal dan integritas data dalam siklus akuisisi lahan melalui rekonsiliasi spasial-legal berbasis geographic information system (gis) pada pt xyz. metode yangdigunakan adalah pendekatan kualitatif dengan studi kasus melalui observasiselama pelaksanaan magang, studi dokumentasi, serta diskusi dengan pembimbinglapangan. analisis dilakukan dengan mengidentifikasi risiko menggunakanpendekatan risk matrix berdasarkan dimensi likelihood dan impact, kemudianmengevaluasi pengendalian internal menggunakan kerangka coso (2013).selanjutnya, mekanisme rekonsiliasi spasial-legal dianalisis untuk mengidentifikasiketidaksesuaian data spasial, legal, dan administratif serta implikasinya terhadapintegritas data dan pelaporan keuangan sesuai psak 202. pembahasanmenunjukkan adanya perbedaan karakteristik risiko pada setiap grade lahan sertapentingnya rekonsiliasi spasial-legal sebagai mekanisme pendukung efektivitaspengendalian internal dan peningkatan kualitas data dalam siklus akuisisi lahan.
L Land acquisition is a complex business process in property developmentcompanies because it simultaneously involves spatial, legal, and financial aspects.inconsistencies among documents and information systems may affect dataintegrity, the effectiveness of internal control, and the reliability of informationused in decision-making. this internship report aims to evaluate the effectivenessof internal control and data integrity in the land acquisition cycle throughgeographic information system (gis)-based spatial-legal reconciliation at ptxyz. a qualitative case study approach was employed using direct observationduring the internship, document analysis, and discussions with the field supervisor.risk identification was conducted using a risk matrix approach based onlikelihood and impact dimensions, followed by an evaluation of internal controlusing the coso (2013) framework. furthermore, the spatial-legal reconciliationprocess was analyzed to identify inconsistencies in spatial, legal, and administrativedata and to examine their implications for data integrity and financial reporting inaccordance with psak 202. the discussion highlights the different riskcharacteristics across land grades and emphasizes the role of spatial-legalreconciliation in supporting effective internal control and improving data qualitythroughout the land acquisition cycle.
