Abstract:Hal-hal yang menjadi perhatian investigator yang paling utama adalah pada pengendalian internal dalam organisasi. Pengendalian internal ini menjadi hal yang sangat penting dan berdampak besar terhadap tindakan kecurangan yang terjadi selaras dengan tingkat risiko dalam mencapai tujuan organisasi. Pada tahun 2016 COSO telah menerbitkan COSO ERM Integrated Framework. Framework tersebut mengembangkan lebih lanjut pada pengendalian internal dengan memberikan perhatian utama pada subjek ERM yang lebih luas. Kesimpu… Show more
“…Therefore, the implementation of COSO's ERM is considered to provide certainty that Sayurbox goals can be achieved. This is in accordance with previous research which states that COSO's ERM can guarantee firms to achieve their business goals (Soetedjo & Sugianto, 2018).…”
Section: The Effect Of Coso's Erm To Support Achievements Of the Sdgs Pillarssupporting
COSO’s Enterprise Risk Management (ERM) is considered to increase the added value of the firm. This study's primary purpose is to discuss the implementation of the COSO’s ERM framework on agricultural startup in supporting the achievement of the SDGs pillars. Data collection methods used are questionnaires. This research uses qualitative and quantitative analysis using the Smart PLS application. It aims to determine the effect of implementation of COSO’s ERM as an added value to agricultural startup as a goal to support the achievement of SDGs pillars. Overall, the implementation of COSO’s ERM at the startup of Sayurbox has a significant effect in supporting the achievement of the economic, social and environmental SDGs pillars.
“…Therefore, the implementation of COSO's ERM is considered to provide certainty that Sayurbox goals can be achieved. This is in accordance with previous research which states that COSO's ERM can guarantee firms to achieve their business goals (Soetedjo & Sugianto, 2018).…”
Section: The Effect Of Coso's Erm To Support Achievements Of the Sdgs Pillarssupporting
COSO’s Enterprise Risk Management (ERM) is considered to increase the added value of the firm. This study's primary purpose is to discuss the implementation of the COSO’s ERM framework on agricultural startup in supporting the achievement of the SDGs pillars. Data collection methods used are questionnaires. This research uses qualitative and quantitative analysis using the Smart PLS application. It aims to determine the effect of implementation of COSO’s ERM as an added value to agricultural startup as a goal to support the achievement of SDGs pillars. Overall, the implementation of COSO’s ERM at the startup of Sayurbox has a significant effect in supporting the achievement of the economic, social and environmental SDGs pillars.
“…It can come from subordinates and can also come from superiors who come from print media, electronic media, and even information from colleagues. Good communication between elements in an organization often brings benefits to achieving goals (Soetedjo & Sugianto, 2018). Effective communication is needed within the audit team to support the auditor's performance in conducting inspection and supervision.…”
Section: Information and Communicationmentioning
confidence: 99%
“…Information and communication have been studied by many previous researchers including (Fajar & Rusmana, 2016), (Soetedjo & Sugianto, 2018), and (Iswahyudi & Darminto, 2019).…”
Weak internal controls can cause fraud in the organization or company. This causes need for internal control performance which is influenced by several factors to minimize the risk of loss by fraud. This research is aim to know the effect of internal audit, information & communication, and monitoring on internal control performance. The research method used a qualitative method and literature review or library research. The results of this literature review article are: 1) Internal audit has an effect on internal control performance; 2) Information & communication affects the performance of internal control; and 3) Monitoring affects the performance of internal control.
“…Seharusnya BUMDesa lebih sering melakukan analisa apabila terjadi perubahan saldo pinjaman yang signifikan untuk meminimalisir tingginya resiko kredit macet yang bisa terjadi. Sebab mengidentifikasi dan menganalisa sumber permasalahan lebih efektif karena lebih tepat untuk mencari solusi daripada mencari cara pemecahan masalah setelah terjadi tanpa menganalisa terlebih dahulu.. Organisasi harus secara proaktif mengurangi peluang terjadinya masalah dengan mengidentifikasi dan mengukur resiko, mengurangi resiko yang teridentifikasi serta menerapkan dan memantau pengendalian internal yang bersifat preventif dan detektif (Soetedjo, 2018).…”
Tujuan penelitian ini untuk mengetahui kesesuaian penerapan pengendalian internal BUMDesa Sidi Amerta desa Sangsit dalam menjaga keberlangsungan usaha simpan pinjam sesuai dengan teori pengendalian internal berbasis ERM ( (Enterprise Risk Management) atau Manajemen Risiko Perusahaan dari COSO. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini berupa survei (wawancara dan kuisioner) dan dokumentasi. Teknik analisa data yang digunakan dalam penelitian ini adalah deskriptif yaitu untuk mendeskripsikan kesesuaian penerapan pengendalian internal untuk merawat keberlangsungan usaha simpan pinjam BUMDesa dengan menggunakan pengendalian internal berbasis ERM ((Enterprise Risk Management) atau Manajemen Risiko Perusahaan dari COSO. Hasil penelitian ini dapat disimpulkan bahwa komponen pengendalian internal berbasis ERM COSO belum sepenuhnya sesuai diterapkan pada BUMDesa Sidi Amertha Desa Sangsit. Hal ini disebabkan oleh komponen lingkungan internal, penilaian resiko dan aktivitas pengendalian yang belum sesuai diterapkan pada BUMDesa sehingga belum efektif dan efisien dalam pengoperasiannya
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.