Ananda, Alva Tri and Fitriana Rakhma Dhanias, SE., MSA., Ak (2024) Evaluasi Sistem Pengendalian Internal atas Siklus Produksi pada Waste Management Startup “Buang Disini” untuk Optimalisasi Bisnis Berkelanjutan. Diploma thesis, Universitas Brawijaya.
Abstract
Startup “Buang Disini” merupakan perusahaan waste management yang memiliki komitmen untuk mengubah sampah menjadi komoditas berharga dan menguntungkan, berupaya untuk mengatasi permasalahan yang semakin mendesak berupa limbah dan degradasi lingkungan. Sebagai startup waste management, proses produksi menjadi salah satu bagian yang sangat penting untuk optimalisasi bisnis berkelanjutan, sehingga dalam penerapannya diperlukan sistem yang memadai. Penelitian ini dilakukan pada Startup “Buang Disini” dengan tujuan untuk mengetahui serta mengevaluasi sistem pengendalian internal atas siklus produksi guna meminimalisir adanya hambatan produksi. Hasil analisis menunjukkan bahwa Startup “Buang Disini” belum menerapkan penilaian resiko dengan benar yang mengakibatkan penumpukan bahan baku, belum dapat menerapkan lingkungan pengendalian yang tepat sehingga mengurangi tingkat komitmen startup, serta kurangnya informasi dan komunikasi antara departemen yang mengakibatkan misscommunication terjadi. Berdasarkan penelitian tersebut, dengan demikian penulis merekomendasikan kepada startup “Buang Disini” atas teori yang diperoleh semasa kuliah dikombinasikan dengan teori COSO 2013, yaitu menyusun perencanaan produksi dengan mempertimbangkan jumlah penerimaan bahan baku dengan jumlah permintaan (output), menetapkan komitmen pada jam operasional startup, serta tetap menjaga infomasi dan komunikasi apabila terjadi hambatan pada siklus produksi Startup “Buang Disini
English Abstract
Startup "Buang Disini" is a waste management company that is committed to turning waste into a valuable and profitable commodity, seeking to overcome increasingly pressing problems in the form of waste and environmental degradation. As a waste management startup, the production process is a very important part of optimizing sustainable business, so its implementation requires an adequate system. This research was conducted at the Startup "Buang Disini" with the aim of knowing and evaluating the internal control system over the production cycle in order to minimize production obstacles. The results of the analysis show that the "Buang Disini" Startup has not implemented a correct risk assessment which has resulted in a buildup of raw materials, has not been able to implement an appropriate control environment which has reduced the startup's level of commitment, as well as a lack of information and communication between departments which has resulted in miscommunication occurring. Based on this research, the author recommends to startups "Buang Disini" based on the theory obtained during college combined with COSO 2013 theory, namely preparing production planning by considering the amount of raw material received with the amount of demand (output), setting commitments on startup operational hours, as well as maintaining information and communication if there are obstacles in Startup "Buang Disini" is a waste management company that is committed to turning waste into a valuable and profitable commodity, seeking to overcome increasingly pressing problems in the form of waste and environmental degradation. As a waste management startup, the production process is a very important part of optimizing sustainable business, so its implementation requires an adequate system. This research was conducted at the Startup "Buang Disini" with the aim of knowing and evaluating the internal control system over the production cycle in order to minimize production obstacles. The results of the analysis show that the "Buang Disini" Startup has not implemented a correct risk assessment which has resulted in a buildup of raw materials, has not been able to implement an appropriate control environment which has reduced the startup's level of commitment, as well as a lack of information and communication between departments which has resulted in miscommunication occurring. Based on this research, the author recommends to startups "Buang Disini" based on the theory obtained during college combined with COSO 2013 theory, namely preparing production planning by considering the amount of raw material received with the amount of demand (output), setting commitments on startup operational hours, as well as maintaining information and communication if there are obstacles in tStartup "Buang Disini" is a waste management company that is committed to turning waste into a valuable and profitable commodity, seeking to overcome increasingly pressing problems in the form of waste and environmental degradation. As a waste management startup, the production process is a very important part of optimizing sustainable business, so its implementation requires an adequate system. This research was conducted at the Startup "Buang Disini" with the aim of knowing and evaluating the internal control system over the production cycle in order to minimize production obstacles. The results of the analysis show that the "Buang Disini" Startup has not implemented a correct risk assessment which has resulted in a buildup of raw materials, has not been able to implement an appropriate control environment which has reduced the startup's level of commitment, as well as a lack of information and communication between departments which has resulted in miscommunication occurring. Based on this research, the author recommends to startups "Buang Disini" based on the theory obtained during college combined with COSO 2013 theory, namely preparing production planning by considering the amount of raw material received with the amount of demand (output), setting commitments on startup operational hours, as well as maintaining information and communication if there are obstacles in tStartup "Buang Disini" is a waste management company that is committed to turning waste into a valuable and profitable commodity, seeking to overcome increasingly pressing problems in the form of waste and environmental degradation. As a waste management startup, the production process is a very important part of optimizing sustainable business, so its implementation requires an adequate system. This research was conducted at the Startup "Buang Disini" with the aim of knowing and evaluating the internal control system over the production cycle in order to minimize production obstacles. The results of the analysis show that the "Buang Disini" Startup has not implemented a correct risk assessment which has resulted in a buildup of raw materials, has not been able to implement an appropriate control environment which has reduced the startup's level of commitment, as well as a lack of information and communication between departments which has resulted in miscommunication occurring. Based on this research, the author recommends to startups "Buang Disini" based on the theory obtained during college combined with COSO 2013 theory, namely preparing production planning by considering the amount of raw material received with the amount of demand (output), setting commitments on startup operational hours, as well as maintaining information and communication if there are obstacles in the "Buang Disini" Startup production cycle.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0524170354 |
| Uncontrolled Keywords: | COSO 2013, sistem pengendalian internal, siklus produksi, Startup “Buang Disini”-COSO 2013, internal control system, production cycle, Startup “Buang Disini” |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 09 Oct 2024 06:44 |
| Last Modified: | 09 Oct 2024 06:44 |
| URI: | http://repository.ub.ac.id/id/eprint/226502 |
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