DIBA, SARAH (2018) ANALISIS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG (Studi Kasus pada PT. XYZ, Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisa dan menilai bagaimanakah pengendalian internal pada pencegahan fraud (kecurangan) pengadaan barang pada PT. XYZ, serta upaya pencegahan kecurangan yang kerap kali terjadi pada proses pengadaan barang baik dalam sektor publik maupun privat. Jenis Penelitian ini menggunakan pendekatan kualitatif deskriptif yang mengarah pada studi kasus. Data diperoleh dari data primer dengan cara observasi secara langsung pada divisi-divisi terkait pengadaan barang dan wawancara dengan para staff divisi terkait, serta data sekunder dengan menganalisis dokumentasi yang berkaitan. Hasil penelitian ini menyatakan bahwa(1) Sistem Pengendalian Internal yang dilakukan oleh PT. XYZ sudah berjalan cukup baik, dengan mempertimbangkan risiko yang dengan melakukan pemisahan atas fungsi terkait, serta berkomitmen tinggi pada kompetensi, namun terdapat kelemahandari segi pemantauan terhadap aktivitas pengendalian yang dilakukan (2) Prosedur pengadaan barang sudah berjalan sesuai dengan SOP namun perlu adanya upaya pembuatan sistem khusus terhadap pengadaan barang (3) Upaya pencegahan fraud pada pengadaan barang sudah berjalan sesuai dengan SOP yang ada, namun masih ditemukan beberapa kelemahan dikarenakan belum adanya auditor eksternal, serta kurangnya sanksi tegas atas tindakan fraud pengadaan barang. Kata kunci : pengendalian internal, pencegahan fraud, pengadaan barang// This study aims to analyze and assess how internal controls on prevention of goods procurement fraud at PT. XYZ, as well as fraud prevention efforts that often occur in the procurement process of goods in both the public and private sectors. This type of research uses a descriptive qualitative approach that leads to case studies. The data were obtained from primary data by direct observation on divisions related to procurement of goods and interviews with related division staffs, as well as secondary data by analyzing related documentation. The results of this study states that (1) Internal Control System conducted by PT. XYZ has been running quite well, taking into account the risks that by separating the related functions, and committing to high competencies, but there are weaknesses in terms of monitoring the control activities undertaken (2) Procurement procedures have been run in accordance with the procedure but the need to make efforts (3) Fraud prevention efforts on goods procurement has been run in accordance with existing procedures, but still found some weaknesses due to the absence of external auditors, as well as the lack of strict sanctions on the act of fraud procurement of goods Keywords: Internal Control, fraud, proocurement
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kata kunci : pengendalian internal, pencegahan fraud, pengadaan barang | ||||||||
| Subjects: | Akuntansi > Sistem Informasi Akuntansi | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 15 Dec 2022 02:30 | ||||||||
| Last Modified: | 15 Dec 2022 02:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9061 |
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