EVALUASI PENERAPAN ELEMEN PENGENDALIAN INTERNAL COSO, DALAM AKTIVITAS PEMELIHARAAN PERALATAN PENUNJANG FASILITAS PT. SAWOKEMBAR GALERIA YOGYAKARTA
The study aims to evaluate the implementation of internal control elements of COSO in the maintenance activities of facility supporting equipments at PT Sawokembar Galeria Yogyakarta. It was conducted to determine whether the application of internal control components for the maintenance of facility...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Online Access: | https://repository.ugm.ac.id/121764/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61861 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The study aims to evaluate the implementation of internal control elements of COSO in the maintenance activities of facility supporting equipments at PT Sawokembar Galeria Yogyakarta. It was conducted to determine whether the application of internal control components for the maintenance of facility supporting equipments has been feasible based on the criteria of the five internal control components stipulated by COSO.
The study was conducted at PT. Sawokembar Galeria Yogyakarta, commonly referred to as Galeria Mall, as shopping center located on Jalan Jendral Sudirman 99-101, Yogyakarta. The data was obtained from observation of the suitability for the practice of internal control element application in the maintenance of facility supporting equipments at PT. Sawokembar Galeria Yogyakarta.
From the results of the study, it can be concluded that there are several internal control components at Galeria Mall that are incompatible with the criteria stipulated by COSO. Therefore, the author provides several recommendations for repair and maintenance department in relation to the implementation of equipment maintenance control activities. |
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