Nafisha Aulia Darma, . (2026) PENERAPAN PENGENDALIAN INTERNAL SISTEM PEMBELIAN PADA PT XYZ. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the implementation, evaluate the effectiveness, identify weaknesses, and provide improvement recommendations for the internal control system in purchasing at PT XYZ, a garment manufacturing company. The study uses a qualitative descriptive case study method, collecting data through literature review, interviews with the Supervisor Accounting, and observation during an internship. The evaluation applies the five-component COSO framework. The findings show that internal controls in PT XYZ's purchasing system are not yet fully effective. The study identifies two key weaknesses: first, all purchasing transaction inputs in the Accurate accounting system are centralized to a single user without role-based access control, violating the segregation of duties principle in a computerized environment; and second, no independent party periodically reviews the data stored in the Accurate system. Based on these findings, the study recommends adding Accurate users with role-based access restrictions and implementing periodic data reconciliation by an independent party. Keywords: Internal Control, Purchasing System, COSO, Segregation of Duties, Manufacturing Company.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102024] [Pembimbing: Akhmad Saebani] [Penguji 1: Yongky Rangga Yuda Nugraha] [Ketua Penguji: Nabillah Farras Luthfi] |
| Uncontrolled Keywords: | Internal Control, Purchasing System, COSO, Segregation of Duties, Manufacturing Company. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | NAFISHA AULIA DARMA |
| Date Deposited: | 03 Sep 2026 10:59 |
| Last Modified: | 03 Sep 2026 10:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51153 |
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