Evaluasi Implementasi Pengendalian Internal Dalam Pengamanan Aset Studi Kasus Pada PT. Progressive Ultratech

AZIZAH AULIA, Drs. Haryono, M.Com.

2014 | Skripsi | S1 AKUNTANSI

INTISARI PT. Progressive Ultratech merupakan suatu perusahaan yang bergerak dibidang jasa konstruksi. Dalam kegiatan operasinya, PT. Progressive Ultratech pernah mengalami permasalahan kehilangan dan pencurian persediaan serta peralatan dan mesin. Pengendalian internal berdasarkan COSO dirancang untuk memberikan keyakinan yang memadai dalam upaya pencapaian tujuan perusahaan, termasuk pengamanan aset. Penelitian ini bertujuan untuk mengevaluasi implementasi pengendalian internal PT. Progressive Ultratech dalam upaya pengamanan aset persediaan dan aset tetap perusahaan. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan dengan metode kuesioner, wawancara, observasi, dan dokumentasi. Penelitian dilakukan untuk menilai kesesuaian pengendalian internal PT. Progressive Ultratech dengan pengendalian internal menurut COSO. Hasil dari penelitian menunjukkan bahwa pengendalian internal PT. Progressive Ultratech telah memadai sesuai dengan kriteria kelima komponen pengendalian internal menurut COSO.

ABSTRACT PT. Progressive Ultratech is a company that operates in construction business service. In its operation activity, PT. Progressive Ultratech has faced several problems of inventory and equipment/machine lost and theft. Internal control based on COSO is designed to give reasonable assurance regarding the entity achievement of objectives, included safeguarding asset. This research intended to evaluate the implementation of internal control for safeguarding asset in PT. Progressive Ultratech. It is a descriptive qualitative research and conducted through study case approach. The method in this research includes questionnaire, inquiry, observation, and inspection. This research purposed to assess the conformity of PT. Progressive Ultratech's internal control with the internal control based on COSO. The result from this research concluded that the internal control for safeguarding asset purpose in PT. Progressive Ultratech is within the compliance of internal control based on COSO, yet there are some deficiencies that were found.

Kata Kunci : pengendalian internal, pengendalian intern, COSO, pengamanan aset, aset, persediaan, aset tetap, konstruksi, kontraktor, penyalahgunaan aset, kehilangan, kecurian, internal control, safeguarding asset, asset, inventory, fixed asset, construction, contrac