EVALUASI EFEKTIFITAS PENGENDALIAN INTERNAL PT SUMBER CIPTA MULTINIAGA DSO (DISTRICT SALES OFFICE) LAMPUNG

• Main Authors: , Anum Larasati, , Taufikur Rahman, S.E., M.B.A, Ak.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/123288/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63399
• Institution: Universitas Gadjah Mada

Each company was founded by a group of people or organizations would have an agreed common goal listed in the company's vision and mission. The continued development of the company's business activities, it will be many demands arise and risks to be faced by the company. In the day-to-day business activities, PT Sumber Cipta Multiniaga DSO (District Sales Office) Lampung, sometimes face some problems that can interfere with activities of the company's business operations related to internal control. This study aimed to evaluate the internal controls at PT Sumber Cipta Multiniaga DSO (District Sales Office) Lampung. According to the COSO, internal control must be able to balance between the standard and its application consisting of five levels, namely the control environment, risk assessment, control activities, information and communication, and monitoring. Conclusions obtained through this study that, in internal control that is run by PT Sumber Cipta Multiniaga DSO (District Sales Office) Lampung, design internal controls are adequate and runs effective. Yet, the element of risk assessment needs special attention because it runs less effective.