Evaluasi Pengendalian Internal atas Aset Tetap pada PT X
DOI:
https://doi.org/10.32534/jpk.v11i4.6601Abstract
Pengelolaan aset tetap menjadi perhatian utama dari PT X. Freezer sebagai salah satu aset utama Perusahaan menghadapi berbagai risiko seperti idle assets, freezer hilang, dan data freezer yang tidak sesuai. Penelitian ini bertujuan untuk melakukan evaluasi pengendalian internal terhadap aset tetap PT X. Maka dari itu, pengendalian internal yang optimal merupakan salah satu cara untuk meminimalisir dampak negatif dari risiko-risiko tersebut. Metode penelitian yang digunakan yaitu deskriptif kualitatif berupa studi kasus. Evaluasi pengendalian internal mengacu pada panduan Internal Control - Integrated Framework (ICIF) yang diterbitkan oleh The Committee of Sponsoring Organizations of Treadway Commission (COSO), khususnya komponen Identifikasi Risiko dan Aktivitas Pengendalian. Hasil penelitian menunjukkan bahwa Perusahaan telah melakukan identifikasi risiko dengan baik, namun harus meningkatkan aspek aktivitas pengendalian agar berjalan dengan optimal.
Keywords:
Freezer, Identifikasi Risiko, Aktivitas Pengendalian, Es Krim, COSODownloads
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