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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Dea Putri Emiralda
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Penerapan Sistem Pengendalian Internal dalam Menunjang Kualitas Laporan Keuangan pada PT. Pegadaian Cabang Dompu Dea Putri Emiralda; Yeye Suhaety; Dian Urna Fasihat
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.10271

Abstract

This study aims to analyze the implementation of the internal control system in supporting the quality of financial statements at PT Pegadaian Dompu Branch. This study employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at PT Pegadaian Dompu Branch has been implemented through the establishment of a conducive control environment, systematic risk identification and management, implementation of Standard Operating Procedures (SOPs), clear segregation of duties, transaction authorization and verification, effective communication, and continuous monitoring activities. The implementation of these five COSO components can supports the quality of financial statements by ensuring that financial recording and reporting processes are accurate, reliable, timely, and compliant with established procedures. Therefore, the implementation of the COSO-based internal control system can support the quality of financial statements at PT Pegadaian Dompu Branch.
Co-Authors Dian Urna Fasihat Yeye Suhaety