OKTAVIA, ELISA (2023) ANALISIS PENERAPAN INTERNAL CONTROL BERDASARKAN COSO ERM PADA PT LEX. Masters thesis, Universitas Tarumanagara.
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Abstract
Tujuan dari penelitian ini adalah untuk menganalisis implementasi internal control pada revenue, expenditure, dan reporting cycle dengan mengacu pada COSO ERM Framework pada PT LEX. Penelitian ini dilakukan dengan wawancara dan mengamati transaksi yang terjadi pada perusahaan. Penelitian ini menggunakan teknik qualitative descriptive approach dengan studi teoritis. Hasil penelitian menunjukkan bahwa penerapan internal control dengan perspektif COSO ERM telah diterapkan dengan sangat baik, terutama pada elemen internal environment, objective setting, event identification, risk assessment, risk response, control activities, dan information and communication pada revenue, expenditure, dan reporting cycle PT LEX. Namun, elemen monitoring yang sebagiannya diterapkan secara manual memerlukan peningkatan agar dapat dilakukan secara automatic by system. Kata kunci: Internal Control, COSO ERM Framework, Revenue Cycle, Expenditure Cycle, Reporting Cycle. The purpose of this research is to analyze the implementation of internal control on revenue, expenditure and reporting cycle by referring to the COSO ERM Framework at PT LEX. This research was carried out by interviewing and observing transactions that occurred at the company. This research uses a qualitative descriptive approach with theoretical studies. The results of the analysis are that the implementation of internal control with a COSO ERM perspective has been implemented very well, especially in the elements of internal environment, objective setting, event identification, risk assessment, risk response, control activities, and information and communication in PT LEX's revenue, expenditure, and reporting cycle. However, monitoring elements, some of which are implemented manually, need improvement to be automated by the system.Keywords: Internal Control, COSO ERM Framework, Revenue Cycle, Expenditure Cycle, Reporting Cycle
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Depositing User: | FE Perpus |
| Date Deposited: | 14 Aug 2024 06:56 |
| Last Modified: | 14 Aug 2024 06:56 |
| URI: | http://repository.untar.ac.id/id/eprint/43842 |
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