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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Accounting Science BAREKENG: Jurnal Ilmu Matematika dan Terapan Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Martabe : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) ProBisnis : Jurnal Manajemen Accounting and Finance Studies Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Anggraini, Leriza Desitama
Universitas Indo Global Mandiri
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Journal : Journal of Accounting Science

 1 
Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies: Pendeteksian Fraud: Penerapan COSO pada Audit Sistem Informasi Akuntansi Pada Perusahaan Perkebunan Anggraini, Leriza Desitama; Faradillah
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1607

Abstract

The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013. Internal control is very important for every company because it relates to the number of assets managed by the company. This research was conducted with a descriptive approach and method. The design of this research is a case study. Data collection techniques were carried out by interview and document inspection methods. After that, data collection is carried out as a source of information for internal control and obtaining. The results of this study indicate that the internal control of the accounting information system at PT XYZ is less effective so that the potential for vulnerability is still large. The accounting information system used today is still limited to data entry. Not yet have an integrated system that can support the company's business processes. This can open up opportunities for fraud to occur. In order to prevent or minimize the risk of the need for adequate control in the work unit, especially the accounting reporting unit through the accounting information system
Co-Authors Adinda Mutiara Puteri Aisyah Tamiah Alfian, Nesya Putri Aliah Ghina Alie, Muhammad Fadhiel Andani, Herlin Andina Yulianti Andini Utari Putri Andini Utari Putri Angelista, Fifie Dea Anggun Widiya Anjani, Adinda Ayu Annisya, Dhea Argeto, Valentino Asmawati Asharie Delia Amanda Putri Desi Rovita Desti Rahma Sari Dewi Purnamasari, Endah Endah Dewi Purnamasari Ensiwi Munarsih, Ensiwi Fahlevie, Recja Faradillah Faradillah , Faradillah Faradillah Faradillah Faradillah, Faradillah Febri Denny Irawan Ghina, Aliah Gumano, Hendry Natanael Harsi Romli Hendarmin, Rum Imelda Saluza, Imelda Ira Syafira Jinal Jinal Kemala Ratu, Mutiara Kgs. M. Nurkholis Kinanti, Asih Krisna Trizelika Wahyuni Kurniawan, Refi Lastri Widya Astuti Lidia Heni Sulistiani Lidiya Paramita Lili Syafitri Lili Syafitri, Lili Lily Syafitri M. Oksa Ariandi Mareta, Cindy Putri Marizka, Hany Maulana, Asri Meiriasari, Vhika Melinda Melinda Melinda Meyvira Permata Muhammad Dzaironi Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Nesya Putri Alfian Ningsih Wahyuni Oktavia, Putri Aisa Pamukti, Hakiki Prameswari, Femy Adelia Purnamasari, SE, MM, Endah Dewi Putri Ayu Lestari Putri Puji Lestari Putri, Andini Utari Putri, Raisa Ananda Putri, Shinta Diana R M Rum Hendarmin Rafika Sari Rafika Sari Reny Aziatul Pebriani rezaziu, M. Reza Eka Putra Rianita Rima Melati Rizkiani, Nanda RM. Rum Hendarmin Rossi, Lola Valentina Roswaty Roswaty Salsabila, Meisha Saputri, Selfi Sari, Lilis Permata Sartika, Dewi Septi Oktarina Shabita, Amillya Shafiera Lazuarni Sheirina, Annisa Ervinadya Sinta Habibah Sutikno, Hary Syabitha, Fidya Nur Try Wulandari Try Wulandary Vhika Meiriasari Vhika Meiriasari Vitri Andriani Wahyuni, Ningsih Widiastuti, Risma Winne Rosalina Wulandari, Try Yogi Darma Saputra Yohana Gresia