Skripsi

EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SEKSI LOGISTIK (STUDI KASUS PADA KODIM 0407/KOTA BENGKULU)

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This study aims to evaluate the effectiveness of the Internal Control System (ICS) implemented in the Logistics Section of Kodim 0407/Kota Bengkulu. This study employs a qualitative descriptive case study approach. The ICS evaluation is based on the COSO framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring components). The findings show that, in general, the ICS has been implemented quite well; however, several significant weaknesses were identified, particularly in the Risk Assessment and Information and Communication components. This study concludes that although the ICS is functioning, improvements should be focused on strengthening Risk Assessment documentation and utilizing information technology to support the effectiveness of logistics monitoring.

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Availability

Detail Information

Series Title

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Call Number

T1909712026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 66 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.458 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Sistem Pengendalian Internal (SPI)

Specific Detail Info

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Statement of Responsibility

KA

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