Evaluasi Penerapan Elemen Pengendalian Internal COSO, Dalam Aktivitas Pemeliharaan Peralatan Penunjang Fasilitas PT. Sawokembar Galeria Yogyakarta
ASADAYANTI, FADHILLAH (Adv.: Hardo Basuki, Dr., M.Soc.Sc.), Hardo Basuki, Dr., M.Soc.Sc.
Penelitian tentang “Evaluasi Penerapan Elemen Pengendalian Internal COSO, Dalam Aktivitas Pemeliharaan Peralatan Penunjang Fasilitas PT. Sawokembar Galeria Yogyakarta” adalah untuk mengevaluasi apakah penerapan komponen pengendalian internal terhadap kegiatan pemeliharaan peralatan penunjang fasilitas telah memadai berdasarkan kriteria dari lima komponen pengendalian internal menurut COSO.
Penelitian dilakukan di PT. Sawokembar Galeria Yogyakarta atau yang biasa dikenal dengan nama Galeria Mall, sebuah pusat perbelanjaan yang beralamat di Jalan Jendral Sudirman 99-101, Yogyakarta. Data penelitian didapatkan dengan melakukan observasi, gambaran kesesuaian untuk praktik penerapan elemen pengendalian internal dalam aktivitas pemeliharaan peralatan penunjang fasilitas di PT. Sawokembar Galeria Yogyakarta.
Dari hasil penelitian dapat diambil kesimpulan bahwa masih terdapat beberapa komponen pengendalian internal di Galeria Mall yang tidak sesuai dengan kriteria menurut COSO. Penulis kemudian memberikan saran dan rekomendasi kepada departemen repair and maintenance terkait penerapan kegiatan pengendalian pemeliharaan peralatan.
The study aims to evaluate the implementation of internal control elements of COSO in the maintenance activities of facility supporting equipments at PT Sawokembar Galeria Yogyakarta. It was conducted to determine whether the application of internal control components for the maintenance of facility supporting equipments has been feasible based on the criteria of the five internal control components stipulated by COSO.
The study was conducted at PT. Sawokembar Galeria Yogyakarta, commonly referred to as Galeria Mall, as shopping center located on Jalan Jendral Sudirman 99-101, Yogyakarta. The data was obtained from observation of the suitability for the practice of internal control element application in the maintenance of facility supporting equipments at PT. Sawokembar Galeria Yogyakarta.
From the results of the study, it can be concluded that there are several internal control components at Galeria Mall that are incompatible with the criteria stipulated by COSO. Therefore, the author provides several recommendations for repair and maintenance department in relation to the implementation of equipment maintenance control activities.
Kata Kunci : maintenance, maintenance activities, internal control, pemeliharaan, kegiatan pemeliharaan, pengendalian internal
