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All Journal Journal of Business & Banking Prosiding Seminar Nasional Pakar Jurnal Pengabdian Masyarakat IPTEKS Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Banjarnahor, Erliana
Univeristas Trisakti
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Magister Akuntansi Trisakti

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APPLICATION OF COSO PRINCIPLES AT PT SREEYA SEWU INDONESIA TBK Darmawan, Ni Kadek Vidiasari; Banjarnahor, Erliana
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23666

Abstract

This study aims to analyze the implementation of COSO 2013 principles in the internal control system for raw material inventory at PT Sreeya Sewu Indonesia Tbk. The research employs a descriptive qualitative approach, collecting data through interviews, observations, document analysis, and a review of the 2023 annual report. The findings reveal that several COSO components, namely control environment, information and communication, and monitoring, have been consistently applied. However, weaknesses remain in risk assessment and control activities, particularly due to the inconsistent use of technology and limited integration across departments. These gaps reduce the overall effectiveness of the internal control system. The study emphasizes the need for stronger information system integration, standardized documentation of internal controls, and alignment of procedures across units. This research contributes to the literature on internal control in emerging markets, providing practical recommendations for enhancing governance and accountability in manufacturing companies.
Co-Authors Abdul Khaliq Brutu Anjani, Dyanissa Gita Asih, Rayi Retno Dwi Budi Yanti, Harti Darmawan, Ni Kadek Vidiasari Darmawati, Deni Dian Arieantie Emma Saur Nauli Sipayung Ferisanti, Ferisanti Hidayat, Ahmad Taufik Karina Echilia Khirstina Curry Khirstina Curry Lenggogeni, Lenggogeni Jakarta Manulang, Fajra Marieta Ariani Martiningtiyas, Catur Rahayu Moch. Arridho Pramudana Muhammad Teguh Pratikno Murtanto Murtanto Nadia Putri Nasution, Kevin M. Pransilva Octaviani, Dian Pramudana, Moch. Arridho Putri Wulandari, Meliana Raisafira Astriani Richy Wijaya Rufita Ulinvia Sekar Mayangsari Syahrul R, Syahrul Togatorop, Debora Verdian Hermawan Yulia Eka Riyanti Yuniati, Triana Yvonne Augustine Sudibyo