Analisis pengendalian internal aktiva tetap sebagai tindak pencegahan penyimpangan pada PT Manado Teknik Mandiri

Authors

  • Clauditha Maria Imaculata Paput Sam Ratulangi University
  • Natalia Y. T. Gerungai Sam Ratulangi University

DOI:

https://doi.org/10.58784/ramp.104

Keywords:

Internal Control, fraud, misappropriation of asset

Abstract

Internal control is a system designed to provide protection and security for various elements within the company so that with effective internal control, the risk of fraud can be prevented. With good internal control, companies can identify and address risks, including fraud risks, before they occur and reduce their impact. The purpose of this study is to find out how the implementation of internal control and to find out whether the internal control applied is effective in preventing irregularities, especially misuse of fixed assets at PT Manado Teknik Mandiri. The type of research used is descriptive qualitative. The results of research obtained at PT Manado Teknik Mandiri show that the implementation of internal control of fixed assets based on the COSO framework has not been fully implemented. And the internal controls carried out by the company have been effective in preventing irregularities. However, not all components have effectively contributed.

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Published

2024-02-20

How to Cite

Paput, C. M. I., & Gerungai, N. Y. T. (2024). Analisis pengendalian internal aktiva tetap sebagai tindak pencegahan penyimpangan pada PT Manado Teknik Mandiri. Riset Akuntansi Dan Manajemen Pragmatis, 2(1), 38–51. https://doi.org/10.58784/ramp.104

Issue

Vol. 2 No. 1 (2024)

Section

Articles

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Copyright (c) 2024 Clauditha Maria Imaculata Paput, Natalia Y. T. Gerungai

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