Penerapan prinsip-prinsip coso pada pt sreeya sewu indonesia tbk.
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Erliana Banjarnahor
Kata Kunci : COSO 2013; Internal Control System; Technology; Integration
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SAK_023002101087_Halaman-Judul.pdf | 11 | |
| 2. | 2025_SK_SAK_023002101087_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SAK_023002101087_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2025_SK_SAK_023002101087_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SAK_023002101087_Lembar-Pengesahan.pdf | 2 | |
| 6. | 2025_SK_SAK_023002101087_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SAK_023002101087_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SAK_023002101087_Bab-1.pdf | ||
| 9. | 2025_SK_SAK_023002101087_Bab-2.pdf |
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| 10. | 2025_SK_SAK_023002101087_Bab-3.pdf |
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| 11. | 2025_SK_SAK_023002101087_Bab-4.pdf |
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| 12. | 2025_SK_SAK_023002101087_Bab-5.pdf | ||
| 13. | 2025_SK_SAK_023002101087_Daftar-Pustaka.pdf | ||
| 14. | 2025_SK_SAK_023002101087_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip coso 2013 pada sistem pengendalian internal atas persediaan bahan baku di pt sreeya sewu indonesia tbk. metode penelitian menggunakan pendekatan deskriptif kualitatif melalui teknik observasi, wawancara, dokumentasi, serta analisis laporan tahunan 2023. secara keseluruhan, penerapan kerangka coso 2013 di pt sreeya sewu indonesia tbk menunjukkan komitmen yang kuat terhadap penguatan sistem pengendalian internal. namun, perusahaan masih perlu melakukan peningkatan dalam hal integrasi teknologi informasi, menyusun dokumentasi pengendalian yang lebih sistematis dan terstandarisasi, serta memastikan keselarasan dan konsistensi prosedur antar unit kerja untuk mewujudkan pengendalian internal yang lebih efektif, akuntabel, dan berkelanjutan dalam jangka panjang. penelitian ini menekankan pentingnya integrasi sistem teknologi dan penguatan mekanisme tindak lanjut korektif sebagai upaya meningkatkan efektivitas sistem pengendalian internal.
T This study aims to analyze the implementation of coso 2013 principles in the internal control system for raw material inventory at pt sreeya sewu indonesia tbk. the research uses a descriptive qualitative approach with data collected through interviews, observations, and document analysis of four key standard operating procedures (sops) related to inventory management. the results show that most coso components—particularly control environment, information and communication, and monitoring—have been consistently applied. however, weaknesses remain in risk assessment and control activities, particularly in the inconsistent use of technology and lack of integration across departments. the study highlights the need for stronger information system integration, structured documentation of internal controls, and aligned procedures across operational units to enhance internal control effectiveness and organizational accountability.
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