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(Skripsi) EVALUASI PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK PADA PROSES PENGELOLAAN PERSEDIAAN BARANG PEMBANTU (STUDI KASUS PADA PT. BESMINDO MATERI SEWATAMA DI BEKASI TAHUN 2020)

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Penilaian

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This research was conducted at PT. Besmindo Materi Sewatama, located in
Bekasi for the year 2020. The purpose of this study was to evaluate whether the internal
control of indirect material are in accordance with COSO Framework. The research
method is qualitative research methods with a descriptive approach. The author will
compare the theory of internal control components based on the COSO Framework
with the practices of PT. Besmindo Material Sewatama for managing indirect material.
Based on the evaluation conducted in this study, the results are PT. Besmindo Material
Sewatama has not fully implemented internal controls based on the COSO Framework
for the process of managing indirect material. This is due to weak supervision in the
warehouse area, inadequate documents, ineffective information systems, lack of
physical & logical security and lack of separation of duties. The recommendation for
eliminating the deficiencies in inventory internal control are company provide
adequate documents, prepare automated inventory systems, implement a System of
Double-Checks and limit the access to enter warehouse area and have segregation of
employee duties,

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Skripsi

No. Panggil

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Penerbit

Bandung : ., 2020

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Pernyataan Tanggungjawab

http://repository.stietribhakti.ac.id/

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