Analisis Sistem Pengendalian Internal pada Sistem Informasi Akuntansi (Studi Kasus pada Koperasi Konsumen Karyawan Surya Abadi PT Fajar Surya Wisesa, Tbk)

Karnia, Ines (2024) Analisis Sistem Pengendalian Internal pada Sistem Informasi Akuntansi (Studi Kasus pada Koperasi Konsumen Karyawan Surya Abadi PT Fajar Surya Wisesa, Tbk). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This research aims to explain how to analyze the internal control system in accounting information systems with elements of COSO control activities. Design/methodology/approach: Qualitative research method using primary data. The population in this research is the leaders and employees of the Surya Abadi Employee Consumer Cooperative PT. Fajar Surya Wisesa, Tbk (FajarPaper) in using their accounting information system which uses a purposive sampling technique taken based on criteria. The data analysis technique in this research is by collecting data from research objects, conducting interviews and data documentation, analyzing the implementation of control activities in the accounting information system by assessing the adequacy of the internal control system according to COSO at the Surya Abadi Employee Consumer Cooperative PT. Fajar Surya Wisesa, Tbk. Problems Findings : Based on the results of the analysis of the internal control system in the accounting information system described above at the Surya Abadi Employee Consumer Cooperative PT. Fajar Surya Wisesa, Tbk, There are components that are sufficient in accordance with the COSO control activity components with a percentage of 80%, while components that are not sufficient correspond to the COSO control activity components with a percentage of 20%. Orisinality/Value : This research discusses to prove the validity of the internal control system, control activities in accounting information systems are in accordance with applicable standards and to harmonize them so that internal control system errors do not occur in accounting information systems through the findings and recommendations provided by the author.

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