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All Journal E-Jurnal Akuntansi
Siti Nurwahyuningsih Harahap
Faculty of Economics and Business, Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Evaluation of the Implementation of Internal Control in the Project Budget Realization of PT ABC Wiwi Ratna Wangi; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p18

Abstract

PT ABC, engaging in solar power plants, faces obstacles in project budget realization due to weak internal control. This study aims to evaluate the effectiveness of internal control in project budget realization at PT ABC. Internal control plays an important role because weaknesses in this process can cause operational and financial losses. This study uses a qualitative method with a case study approach that focuses on identifying risks and control activities. Research data was obtained through semi-structured interviews with management and analysis of company documents. The results of the study indicate that PT ABC's internal controls still have a number of weaknesses, mainly due to the lack of a systematic risk register and adequate SOPs to support each stage of budget realization. This condition indicates that the risk identification and mitigation processes are not yet optimal in order to PT ABC needs to develop a risk register, establish written procedures, and strengthen inter-division coordination.
Internal Control Strategies to Mitigate Inventory Losses in Palm Oil Plantations: A Case Study of PT XYZ Des Daffa Bandanaira; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study evaluates the internal control mechanisms governing supporting inventory at PT XYZ, a palm oil plantation. Inventory plays a crucial role in the production process, as inadequate stock levels can hinder operational efficiency. However, ineffective inventory management may result in losses due to damage or spoilage, rendering materials unusable in palm oil production. Employing a qualitative research design with a case study approach, this study incorporates a literature review and interviews with relevant stakeholders to identify the root causes of supporting inventory losses and propose targeted recommendations. The findings suggest that PT XYZ should integrate supporting inventory into its risk assessment framework, enhance interdepartmental coordination, transition from manual to electronic inventory management systems, and establish standardized operating procedures (SOPs) for currently unmitigated risks. These measures would help prevent inventory losses stemming from damage or expiration, thereby strengthening overall internal control.
Co-Authors Des Daffa Bandanaira Wiwi Ratna Wangi