Evaluasi Sistem Pengendalian Internal Atas Sediaan Studi Kasus Pada Swalayan Kopma UGM

ANDITYARINI, A.LAKSMI (pembimbing: Irfan Nursasmita, DRS.,M.Si), Irfan Nursasmita, DRS.,M.Si

2011 | Skripsi | S1 Accounting

Sistem Pengendalian Internal yang diaplikasikan pada sebuah organisasi bertujuan untuk menjaga kekayaan organisasi, mengecek ketelitian dan keandalan data akuntansi, mendorong efisiensi, dan mendorong dipatuhinya kebijakan manajemen. Penelitian ini bertujuan mengevaluasi sistem informasi di Swalayan Kopma UGM yang terkait dengan sediaan berdasarkan kriteria COSO, tinjauan literatur, dan peraturan atau perundang-undangan khusus tentang badan usaha berbentuk koperasi.

Penelitian dilakukan di Swalayan Kopma UGM Komplek Bulak Sumur H-7/H-8 Yogyakarta. Data penelitian didapatkan dengan melakukan observasi, wawancara, dan menggunakan data kepustakaan. Data-data yang diperoleh kemudian dianalisis untuk memperoleh gambaran kesesuaian praktik Sistem Pengendalian Internal atas sediaan di Swalayan Kopma UGM.

Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal yang diaplikasikan di Swalayan Kopma UGM belum sesuai dengan kriteria yang ditetapkan COSO, peraturan perundang-undangan, dan tinjauan litertur. Peneliti memberikan beberapa saran berupa rekomendasi pada ketiga siklus, yaitu siklus pendapatan, siklus pembelian, dan siklus buku besar dan pelaporan keuangan supaya sistem pengendalian di swalayan Kopma UGM mampu menjadi sarana pencapaian visi dan misi dengan efektif dan efisien.

Internal Control System, which is applied to an organization, has a purpose to safeguarding assets, checking reliability and accuracy of accounting data, improving efficiency, and improving compliance to managements policies. The purpose of this research is to evaluate Swalayan Kopma UGMs information system that has relation to inventories, according to COSO framework, supported literature, and laws or policies about cooperation.

Researchs object is Swalayan Kopma UGM in Komplek Bulak Sumur H-7/H-8 Yogyakarta. Data is collected through observation, interview, and literature. All of the data which had been collected is analyzed to give the illustration about the appropriateness among Internal Control System in Swalayan Kopma UGM and criteria used.

The result showed that Internal Control System, which is applied in Swalayan Kopma UGM has not appropriate with those criteria. Researcher has given some advice and recommendation to be applied in three cycles, revenue cycle, expenditure cycle, and general ledger and financial reporting cycle. Their purpose is made Internal Control System as a tool to reach Kopma UGMs vision and mission effectively and efficiently.


Key words: Internal Control System, Swalayan Kopma UGM, revenue cycle, expenditure cycle, and general ledger and financial reporting cycle.

Kata Kunci : Internal Control System, Swalayan Kopma UGM, revenue cycle, expenditure cycle, and general ledger and financial reporting cycle, Sistem Pengendalian Internal, Swalayan Kopma UGM, siklus pendapatan, siklus pengeluaran, siklus buku besar dan pelaporan keuan