TINJAUAN ATAS SISTEM PENGENDALIAN INTERNAL PADA SIKLUS AKTIVA TETAP DI PT PRIMA INDOTEKNIK CEMERLANG

IRMADANI, BERLIANA (2022) TINJAUAN ATAS SISTEM PENGENDALIAN INTERNAL PADA SIKLUS AKTIVA TETAP DI PT PRIMA INDOTEKNIK CEMERLANG. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sistem pengendalian internal berkaitan erat dengan efektivitas dan efisiensi kegiatan operasional perusahaan. Sistem informasi akuntansi aset tetap membutuhkan sistem pengendalian internal yang memadai. Penelitian ini bertujuan untuk meninjau penerapan sistem pengendalian internal pada siklus aktiva tetap di PT Prima Indoteknik Cemerlang sesuai dengan teori yang telah dipelajari. Tinjauan dilakukan terhadap pengendalian internal atas jaringan subsistem dalam pengelolaan aset, penggunaan dokumen sumber, ancaman yang dihadapi perusahaan, dan solusi atas ancaman yang dihadapi perusahaan. Metode analisis yang digunakan adalah pendekatan kualitatif dengan metode pengumpulan data berupa studi kepustakaan dan wawancara. Hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian internal pada siklus aset tetap di PT Prima Indoteknik Cemerlang belum memadai. Namun, terdapat sistem akuntansi yang telah memadai yaitu sistem akuntansi pembelian aset tetap. Sistem pengeluaran modal, sistem penghentian pemakaian aset tetap, sistem transfer aset tetap, sistem revaluasi, dan sistem akuntansi penyusutan belum memadai karena terdapat beberapa pelaksanaan yang belum sesuai dengan teori dan tidak adanya dokumen sumber. Selain itu, terdapat beberapa ancaman yang muncul, namun terdapat beberapa solusi untuk menanggulangi ancaman tersebut./ The internal control system is closely related to the effectiveness and efficiency of the company's operational activities. The accounting information system of fixed assets requires an adequate internal control system. This study aims to review the application of the internal control system to the fixed asset cycle at PT Prima Indoteknik Cemerlang by the theory explained. A review is conducted on the internal control over the subsystem network in asset management, the use of source documents, threats faced by the company, and solutions to threats faced by the company. The analytical method used is a qualitative approach with data collection methods in the form of library research and interviews. The results of this study indicate that the implementation of the internal control system in the fixed asset cycle at PT Prima Indoteknik Cemerlang is not adequate. However, there is still an adequate accounting system, namely the accounting system at the time of purchasing fixed assets. The capital expenditure system, fixed asset discontinuation system, fixed asset transfer system, revaluation system, and depreciation accounting system are inadequate because several implementations are not by theory and the absence of source documents. In addition, several threats arise, but there are several solutions to overcome these threats.

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