ARI PERMANA, . (2026) PERANCANGAN INSTRUMEN EVALUASI SISTEM PENGENDALIAN INTERN BERBASIS KERANGKA KERJA COSO PADA ASURANSI JAMINAN SOSIAL. Magister thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana rancangan instrumen sistem pengendalian intern berbasis kerangka kerja COSO yang sesuai dengan PT TASPEN (Persero) serta untuk mengetahui area-area mana saja yang menjadi perhatian dan perlu dilakukannya tindaklanjut atas temuan tersebut dengan memberikan rekomendasi area-area apa saja yang harus menjadi perhatian perusahaan. Berdasarkan Peraturan Menteri Badan Usaha Milik Negara Nomor PER-2/MBU/03/2023 Tahun 2023 tentang Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara, perusahaan harus melakukan evaluasi sistem pengendalian intern satu kali dalam satu tahun, namun saat ini perusahaan belum memiliki alat untuk melakukan evaluasi sistem pengendalian intern secara keseluruhan perusahaan, evaluasi baru dilakukan secara parsial atau sebagian. Rancangan instrument sistem pengendalian intern dibuat berdasarkan kerangka kerja COSO dan PER-2/MBU/03/2023. Dalam tahapan pengumpulan data, peneliti menggunakan teknik pengumpulan data observasi, dokumentasi, wawancara dan kuesioner. Sementara untuk teknik analisis menggunakan teknik triangulasi untuk perancangan dan asesmen sistem pengendalian intern. Dalam penelitian ini untuk luaran yang didapatkan yakni pertama rancangan alat untuk melakukan evaluasi sistem pengendalian intern, hasil asesmen evaluasi sistem pengendalian intern atas uji coba alat yang telah dibuat dan terakhir pedoman bagi auditor untuk melaksanakan evaluasi sistem pengendalian intern. Dalam hasil penelitian didapatkan bahwa hasil implementasi sistem pengendalian intern pada PT TASPEN (Persero) mendapatkan predikat efektif atau dalam uraian pengendalian terintegrasi dan adaptif, memanfaatkan TI, berbasis risiko, serta mendukung pengambilan keputusan strategis, namun masih ada beberapa area yang menjadi perhatian yang perlu ditingkatkan atas pengendalian intern. Dalam penelitian ini rancangan dibuat sesuai dengan kondisi dan kebijakan di PT TASPEN (Persero) sektor asuransi sosial serta alat asesmen masih belum dibuat dalam bentuk aplikasi, sehingga peneliti merekomendasikan agar penelitian selanjutnya pada sektor yang berbeda dan dibuatkannya aplikasi berbasis website atau cloud untuk rancangan instrumen sistem pengendalian intern berbasis kerangka kerja COSO. ***** This study aims to determine how to design internal control system instruments based on the COSO framework that are appropriate for PT TASPEN (Persero) and to identify areas of concern and follow-up actions that need to be taken based on the findings, by providing recommendations on areas that the company should pay attention to. Based on the Regulation of the Minister of State-Owned Enterprises Number PER-2/MBU/03/2023 of 2023 concerning Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises, companies must evaluate their internal control systems once a year. However, currently, the company does not have the tools to evaluate the internal control system of the entire company, and evaluations are only carried out partially or in part. The internal control system instrument design was developed based on the COSO framework and PER-2/MBU/03/2023. In the data collection stage, researchers used observation, documentation, interviews, and questionnaires as data collection techniques. Meanwhile, the analysis technique used triangulation for the design and assessment of the internal control system. In this study, the outputs obtained were, first, a tool design for evaluating the internal control system; second, the results of the assessment of the internal control system evaluation based on the testing of the tool that had been created; and finally, guidelines for auditors to carry out internal control system evaluations. The results of the study found that the implementation of the internal control system at PT TASPEN (Persero) was effective in terms of integrated and adaptive controls, utilising IT, risk-based, and supporting strategic decision-making. However, there are still several areas of concern that need to be improved in internal control. In this study, the design was made in accordance with the conditions and policies at PT TASPEN (Persero) in the social insurance sector, and the assessment tools have not yet been made in the form of an application. Therefore, the researchers recommend that further research be conducted in different sectors and that a website or cloud-based application be created for the design of internal control system instruments based on the COSO framework
| Item Type: | Thesis (Magister) |
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| Additional Information: | 1). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP.; 2). Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S2 Akuntansi |
| Depositing User: | ari permana . |
| Date Deposited: | 30 Apr 2026 02:24 |
| Last Modified: | 30 Apr 2026 02:24 |
| URI: | http://repository.unj.ac.id/id/eprint/66201 |
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