EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI UNIT DESA “X” DI KABUPATEN BANYUMAS
DOI:
https://doi.org/10.31941/jebi.v20i2.679Abstract
This study aims to evaluate the effectiveness of internal control system at KUD "X" in Banyumas by using COSO 2013 framework as assessment indicators. Selecting a qualitative approach in which data were collected by indepth interviews and observations, this study concludes that internal control components are in accordance with the COSO 2013 framework, i.e., control environment, risk assessment, control activities, information and communications, and monitoring. Those components of internal control are present and run well on KUD "X" in Banyumas Region. Therefore this study concludes that with reference to the COSO 2013 framework the internal control system of KUD "X" in Banyumas has been effective. Keywords: COSO 2013, Control Environment, Risk Assessment, Control Activities, Information and Communication, MonitoringReferences
Amudo, A., and Inanga, E.L. 2009. Evaluation of Internal Control Systems: A Case Study from Uganda. International Research Journal of Finance and Economics, 1(27), 124-144.
Azmah, O., and Fatimah, K. 2008. Enhancing CoOperative Movement to Achieve Malaysia’S Development Goals. Proceeding of ICA Research Conference the Role of CoOperatives in Sustaining Development and Fostering Social Responsibility, Italy.
COSO (The Committee of Sponsoring Organizations of the Treadway Commission), 2013. COSO Internal Control Integrated Frame Work. Published by COSO, USA.
Davis, P. 2014. Retrieving The Co-Operative ValueBased Leadership Model of Terry Thomas. Journal of Business Ethics, 124(1), 1-12
Hayali, A., Dinc, Y., Sarih, S., Dizman, A.S., and Gundogdu, A. 2014. Importance of Internal Control System in Banking Sector: Evidence from Turkey. Working Paper, Marmara University, Turkey.
ICA (International Cooperative Alliance). 1995. International Cooperative Information Center: Statement on the Co-Operative Identity. Available on: http://www.uwcc. wisc.edu/icic/issues/prin/21cent/identity.html.
IFAC (International Federation of Accountant). 2012. Evaluating and Improving Internal Control in Organizations: International Good Practice Guidance. IFAC.
Instruksi Presiden Nomor 4 Tahun 1973 tentang Koperasi Unit Desa (KUD). Tersedia di : https://peraturan.bkpm.go.id/jdih/userfiles/ba tang/InPres_4_1973.pdf
Instruksi Presiden Nomor 2 Tahun 1978 tentang Badan Usaha Unit Desa (BUUD) dan Koperasi Unit Desa (KUD). Tersedia di : https://peraturan.bkpm.go.id/jdih/userfiles/ba tang/InPres_2_1978.pdf
Instruksi Presiden Nomor 4 Tahun 1984 tentang Pembinaan dan Pengembangan Koperasi Unit Desa (KUD). Tersedia di : http://ditjenpp.kemenkumham.go.id/arsip/ln/ 1984/inp4-1984.pdf
Musika, W., and Upping, P. 2014. Evaluation of Internal Control Efficiency in Finance Department of RMUTI Sakon Nakhon Campus. World Journal of Social Sciences, 4(3), 139 – 148.
Riswan., Suyono, E., dan Mafudi. 2015. Model Revitalisasi Koperasi Unit Desa di Kabupaten Banyumas. Laporan Hasil Penelitian Unggulan Unsoed 2015. LPPM Unsoed.
Ropke, J. 1995. The Economic Theory of Cooperative Enterprises in Developing Countries, with Special Reference of Indonesia. Marburg: University of Marburg.
Sarends, G., and Beelde, D. 2006. The Relationship Between Internal Audit and Senior Management. International Journal of Audit, 10, 219-241.
Shabri, S.M., Saad, R.A.J., and Bakar, A.A. 2016. The Effects of Internal Control Systems on Cooperative’s Profitability: A Case of Koperasi ABC Berhad. International Review of Management and Marketing, 6(S8), 240-245.
Undang-Undang Dasar 1945. Tersedia di : http://radenfatah.ac.id/tampung/hukum/2016 1122085810uud1945amandemen.pdf.
Zhou, H., Zhaou, H., and Tian, Z. 2013. An Analysis of Internal Control Problem of State-Owned Highway Construction Enterprise. Procedia Computer Science, 17, 314-323.
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
