Wicaksono, SatriyoAdi (2014) Peranan Sistem Pengendalian Internal terhadap Pencegahan Terjadinya Tindakan Fraud di Pengadaan (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Timur Area Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memahami bagaimana sistem pengendalian internal yang diterapkan oleh PT PLN (Persero) Distribusi Jawa Timur Area Malang dapat berperan dalam mencegah terjadinya tindakan fraud di pengadaan. Dalam prosesnya, pengadaan di PT PLN (Persero) Distribusi Jawa Timur Area Malang memang rawan terhadap terjadinya berbagai tindakan fraud. Oleh karena itu, diperlukan suatu sistem pengendalian internal pada pengadaan di PT PLN (Persero) Distribusi Jawa Timur Area Malang agar dapat mencegah terjadinya berbagai tindakan fraud tersebut. Penelitian ini dilakukan dengan metode kualitatif dengan penelitian yang deskriptif. Hasil penelitian menunjukkan bahwa secara keseluruhan, sistem pengendalian internal yang diterapkan sudah cukup efektif, yang ditunjukkan dengan penerapan program PLN Bersih, yang mampu membuat PT PLN (Persero) Distribusi Jawa Timur Area Malang menjadi lebih baik dan “bersih” dari sebelumnya. Sementara itu, dalam proses pengadaan, pengendalian internalnya pun juga sudah berperan efektif dalam mencegah segala jenis tindakan fraud. Hal tersebut diwujudkan dengan penerapan program e-procurement atau eProc, adanya peranan analis pengadaan, direksi perkerjaan, dan pengawas perkerjaan, adanya pemeriksaan kualitas, serta penerapan metode Harga Perkiraan Sendiri atau HPS.
English Abstract
The purpose of this study is to understand how the internal control system applied by PT PLN (Persero) Distribution of East Java Malang Area may play a role in preventing the occurrence of fraud action in the procurement. During the process, procurement in PT PLN (Persero) Distribution of East Java Malang Area is prone against the occurrence of various acts of fraud. Therefore, we need an internal control system over the procurement in PT PLN (Persero) Distribution of East Java Malang Area in order to prevent the occurrence of various acts of fraud itself. The study is conducted using the qualitative method with a descriptive research. The result of this study showed that overall, the internal control system applied is quite effective, as shown by the implementation of PLN Bersih program, which is able to make PLN (Persero) Distribution of East Java Malang Area become better and “cleaner” than before. Meanwhile, in the procurement process, the internal control are also have quite effective role in order to preventing any kind of fraud acts. It is realized by the implementation of e-procurement program or eProc, the role of the procurement analysts, directors of job, and job inspectors, quality inspections, and implementation of Owner Estimate (OE) method.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/507/051501477 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Depositing User: | Endang Susworini |
| Date Deposited: | 09 Mar 2015 11:06 |
| Last Modified: | 27 Oct 2021 04:57 |
| URI: | http://repository.ub.ac.id/id/eprint/107545 |
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