Safitri, Anisa Dian (2017) Analisis Penerapan Sistem Pengendalian Internal Pada Koperasi Serba Usaha Citra Politeknik Negeri Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan penerapan pengendalian internal dalam lingkungan Koperasi Serba Usaha Citra Politeknik Negeri Malang. Pendekatan yang digunakan adalah pendekatan kualitatif deskriptif yaitu penelitian dengan studi kasus. Kerangka Integrasi dari COSO digunakan dalam mengukur sejauh mana penerapan sistem pengendalian internal pada KSU Citra Polinema. Hasil penelitian ini, menunjukkan bahwa KSU Citra Polinema sedang mengembangkan usahanya di berbagai sektor di tahun 2017 ini. Hal tersebut harus didukung oleh adanya sistem pengendalian internal yang baik. Penerapan sistem pengendalian internal pada KSU Citra Polinema secara garis besar sudah memenuhi kriteria dari komponen-komponen yang dikembangkan oleh COSO, tetapi masih ditemukannya rangkap tugas pada bagian keuangan dan prosedur penyimpanan aset yang belum memadai menjadi hal yang diyakini peneliti menjadi hal yang harus diperhatikan dan diperbaiki.
English Abstract
This research aims to find out and describe the implementation of internal controls at KSU Citra of State Polytechnic of Malang. The descriptive qualitative research employs case study approach. The Integrated-framework of COSO is used to measure the extent to which the internal control system is implemented by the cooperation. The result of the analysis shows that KSU Citra of the State Polytechnic of Malang is developing its business in various sectors in 2017. This should be supported by better internal control system. In general, the implementation of internal control system at KSU Citra has met the criteria of Integrated-Framework components developed by COSO; however, the discovery of double financial tasks and insufficient asset storage procedures are what the researcher believes to be a matter of concern and improvement.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/714/051712010 |
| Uncontrolled Keywords: | Sistem Pengendalian Internal, COSO, Koperasi, This research aims to find out and describe the implementation of internal controls at KSU Citra of State Polytechnic of Malang. The descriptive qualitative research employs case study approach. The Integrated-framework of COSO is used to measure the extent to which the internal control system is implemented by the cooperation. The result of the analysis shows that KSU Citra of the State Polytechnic of Malang is developing its business in various sectors in 2017. This should be supported by better internal control system. In general, the implementation of internal control system at KSU Citra has met the criteria of Integrated-Framework components developed by COSO; however, the discovery of double financial tasks and insufficient asset storage procedures are what the researcher believes to be a matter of concern and improvement. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.9 Accounting for enterprises of specific sizes or specific kinds of legal or ownership form |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Dec 2017 01:52 |
| Last Modified: | 27 Nov 2020 10:33 |
| URI: | http://repository.ub.ac.id/id/eprint/7069 |
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