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

Clauditha Maria Imaculata Paput, Natalia Y. T. Gerungai
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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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对 PT Manado Teknik Mandiri 公司固定资产内部控制作为防止违规行为的行动的分析
内部控制是一个系统,旨在为公司内部的各种要素提供保护和安全保障,从而通过有效的内部控制预防欺诈风险。有了良好的内部控制,公司就能在风险(包括欺诈风险)发生之前识别和应对风险,并减少其影响。本研究的目的是了解 PT Manado Teknik Mandiri 公司如何实施内部控制,以及所实施的内部控制是否能有效防止违规行为,尤其是固定资产的滥用。采用的研究类型是描述性定性研究。在 PT Manado Teknik Mandiri 获得的研究结果表明,基于 COSO 框架的固定资产内部控制尚未完全实施。公司实施的内部控制有效地防止了违规行为的发生。然而,并非所有组成部分都能有效发挥作用。
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