Analisis efektivitas pengendalian internal pada PT Aksara Solopos

SARI, Alindri Perwita, Taufikur Rahman, SE.,MBA

2005 | Tesis | S2 Akuntansi

Pengendalian internal suatu proses yang dilakukan oleh dewan direksi, manajemen dan personel lainnya dalam suatu entitas, yang didesain untuk memberikan keyakinan memadai sehubungan dengan pencapaian tujuan dalam kategori keandalan laporan keuangan, ketaatan terhadap hukum dan peraturan terkait serta efektivitas dan efisiensi operasi. Pengendalian internal meliputi lima komponen yaitu lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, serta pemonitoran. Internship dilakukan pada PT Aksara Solopos yang berkedudukan di Jl. Adisucipto Surakarta. Data penelitian diperoleh terutama melalui hasil wawancara dengan Manajer Keuangan dan Akuntansi yang memahami dan menguasai konteks struktur pengendalian internal. Hasil wawancara tersebut diperkuat oleh kuisioner yang diberikan. Selain itu data penelitian juga diperoleh dari sumber-sumber tertulis yang berkaitan dengan standar operasional prosedur, laporan keuangan dan laporan auditor internal. Informasi yang diperoleh kemudian dianalisis untuk menggambarkan apakah proses pengendalian internal sudah berjalan secara efektif. Hasil penelitian diketahui bahwa pengendalian internal yang ada pada PT Aksara Solopos adalah efektif, namun ada beberapa kelemahan antara lain bagian Sumber Daya Manusia (SDM) belum bekerja secara optimal dan manajemen belum mempertimbangkan pengaruh/akibat dari perubahan hukum dan peraturan, perubahan teknologi dan restrukturisasi perusahaan. Belum optimalnya kerja bagian SDM antara lain belum membuat job description yang khusus bagi PT Aksara Solopos dan belum adanya program sosialisasi untuk pelaksanaan Standard Operasional Prosedur (SOP). Rekomendasi yang diberikan bersifat konstruktif dan membantu perusahaan dalam menyelesaikan masalah yang terjadi.

Internal audit is about evaluation on organizations activities and a services delivered to the management. PT. Pertamina (Persero). It has independent function as internal control or assistance of the director. This function is conducted by Satuan Pengawasan Intern for central office and Internal Audit Daerah for area units. Internal audit process must become a concern so the internal audit objective, that is helping management to conduct responsibilities economically, efficiently, and effectively, could be achieved. On the other way, the changing statutes of PT. Pertamina (Persero) could have an impact to the role of Internal Audit. Because of those reasons, a good internal audit process is necessary so it could generate a good and reliable audit result. This internship is conducted on Internal Audit III of PT. Pertaminan (Persero) located in Cirebon. One of its responsibilities is about operational activities of PT. Pertamina (Persero) Daerah Operasi Hulu Jawa Bagian Barat. Data is collected through interview with the Auditor Ahli Madya who is responsible for planning and evaluation and also covered the process of internal audit. The result of the interview is supported by questionnaire. Besides that, the data also obtained trough literature resources related to the audit process and procurement. Information obtained to be analyzed so it could reflect whether the process of internal audit already complied with existing performance standard. The research result shows that internal audit process conducted by IAD III, which consists of audit planning, field review, audit reporting, and follow up, has conducted well and already complied with the guidelines published by internal audit or that compiled together by BPKP and Satuan Pengawas Intern PT. Pertamina (Persero). Sometimes in the audit process, the auditor uses their experience consideration and judgment but audit result and recommendation delivered to the auditee has been very good already. The recommendation is constructive and it could assist auditee to solve their problems.

Kata Kunci : pengendalian internal, lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemonitoran, auditor internal, internal audit, audit planning, field review, audit reporting, audit follow up, recommendation, procurement,