GHIFAR ALFANI, MUHAMMAD (2023) PENGENDALIAN INTERNAL ATAS BARANG PERSEDIAAN MILIK NEGARA PADA DIREKTORAT PERLINDUNGAN SOSIAL KORBAN BENCANA ALAM – KEMENTERIAN SOSIAL RI. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Messier (2009: 250), says that internal control can be interpreted as a process carried out by the board of commissioners, management, and other entity personnel designed to provide reasonable assurance about the achievement of the following three groups of objectives: financial reporting reliability, effectiveness and efficiency. operations, and compliance with applicable laws and regulations. This final project aims to determine the application of internal control to the existing inventory, precisely to the inventory of disaster logistics goods through the concept of Internal Control According to COSO. The type used in this research is to approach the data, direct observation and interviews and documentation which will produce a qualitative descriptive output. Based on the results of industrial internships at the Directorate of Social Protection for Natural Disaster Victims, it can be concluded that the existing internal control processes have been running but in practice, with existing regulations, they are still not running well in accordance with the Concept of Internal Control According to COSO.

Item Type:	Thesis (D3)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Fajar Muttaqin, Galih 198307302009121003
Additional Information:	Messier (2009:250), mengatakan bahwa pengendalian internal dapat diartikan sebagai suatu proses yang di jalankan oleh dewan komisaris, manajemen, dan personel entitas lainnya yang didesain untuk memberikan keyakinan memadai tentang pencapaian tiga golongan tujuan berikut ini : keandalan pelaporan keuangan, efektivitas dan efisiensi operasi, dan kepatuhan terhadap hukum dan peraturan yang berlaku. Tugas Akhir ini bertujuan untuk mengetahui penerapan pengendalian internal pada persediaan yang ada tepatnya pada persediaan barang logistik kebencanaan melalui konsep Pengendalian Internal Menurut COSO. Jenis yang digunakan pada penelitian ini adalah dengan melakukan pendekatan data, Observasi secara langsung dan wawancara serta dokumentasi yang nantinya menghasilkan output Deskriptif Kualitatif. Berdasarkan hasil magang industri pada Direktorat Perlindungan Sosial Korban Bencana Alam yang telah dilakukan, dapat disimpulkan bahwasannya proses pengendalian internal yang ada sudah berjalan tetapi dalam penerapannya, dengan regulasi yang ada, masih belum berjalan dengan baik sesuai dengan Konsep Pengendalian Internal Menurut COSO.
Uncontrolled Keywords:	Internal Control, State-Owned Goods Inventory Pengendalian Internal, Persediaan Barang Milik Negara
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
Depositing User:	Mr Muhammad ghifar Alfani
Date Deposited:	12 Jul 2023 10:53
Last Modified:	12 Jul 2023 10:53
URI:	http://eprints.untirta.ac.id/id/eprint/26033

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