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Analisis Efektifitas Pengendalian Internal dalam Meningkatkan Kinerja Karyawan pada Kantor Holding PTPN III (Persero) Jakarta Manurung, Dapot Hariyudi; Sembiring, Meilita Tryana; Nazaruddin, Nazaruddin
Empiricism Journal Vol. 7 No. 2: June 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v7i2.5718

Abstract

Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian internal dalam mendukung kinerja karyawan pada Kantor Holding PT Perkebunan Nusantara III (Persero) Jakarta. Meskipun berbagai penelitian telah membahas pengendalian internal berbasis COSO, kajian yang secara khusus mengeksplorasi implementasinya pada organisasi holding BUMN dan keterkaitannya dengan kinerja karyawan masih terbatas. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam terhadap 20 informan, observasi lapangan, studi dokumentasi, serta kuesioner deskriptif pendukung pada Divisi Satuan Pengawasan Intern, Manajemen Risiko, Operasional SDM, serta Keuangan Strategis dan Anggaran. Analisis data dilakukan menggunakan analisis tematik berdasarkan lima komponen COSO Framework, yaitu control environment, risk assessment, control activities, information and communication, serta monitoring activities. Hasil penelitian menunjukkan bahwa implementasi pengendalian internal secara umum telah berjalan cukup baik. Komponen control activities menjadi aspek yang paling kuat karena didukung oleh penerapan SOP dan mekanisme pengawasan yang relatif konsisten. Sebaliknya, kelemahan masih ditemukan pada aspek risk awareness, integrasi sistem informasi, koordinasi antarunit, serta tindak lanjut hasil audit yang menyebabkan munculnya temuan berulang. Temuan penelitian mengindikasikan bahwa efektivitas pengendalian internal berkaitan dengan kualitas kerja, kepatuhan terhadap prosedur, disiplin, produktivitas, dan efisiensi kerja karyawan. Penelitian ini memberikan kontribusi pada pengembangan kajian COSO dalam konteks holding BUMN serta menjadi masukan bagi perusahaan dalam memperkuat tata kelola dan sistem pengendalian internal secara berkelanjutan. Analysis of the Effectiveness of Internal Control in Improving Employee Performance at the PTPN III (Persero) Holding Office, Jakarta Abstract This study aims to analyze the effectiveness of the internal control system in supporting employee performance at the Head Office of PT Perkebunan Nusantara III (Persero), Jakarta. Although numerous studies have examined COSO-based internal control systems, research specifically exploring their implementation within a state-owned holding company and their relationship with employee performance remains limited. This study employed a qualitative case study approach. Data were collected through in-depth interviews with 20 informants, field observations, document analysis, and supporting descriptive questionnaires involving personnel from the Internal Audit Unit, Risk Management Division, Human Resources Operations Division, and Strategic Finance and Budget Division. Data were analyzed using thematic analysis based on the five components of the COSO Framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings indicate that the implementation of internal control has generally been adequate. Among the five components, control activities emerged as the strongest aspect due to the consistent implementation of standard operating procedures (SOPs) and supervisory mechanisms. However, several weaknesses were identified, particularly in risk awareness, information system integration, inter-unit coordination, and audit follow-up processes, which contributed to recurring audit findings. The results further suggest that effective internal control is associated with improvements in work quality, procedural compliance, work discipline, productivity, and operational efficiency. This study contributes to the development of COSO-based internal control literature within the context of state-owned holding companies and provides practical insights for strengthening corporate governance and internal control systems on a sustainable basis.
Co-Authors . Zulfan AA Sudharmawan, AA Abd, Misswar Abd, Miswar Abda Abda Abda, Aya Sofia Abdi, Hamdani Abdullah Hamzah, Abdullah Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah ABRIANO, NOVA Accun Purba, Accun Achmad Fariz Afifi, Muhammad Ridho Afrizal, Efi Agustin, Rika Nurmida ahmad yani Ahmad, Rivai Aini, Yusnifa Ainur, Sundetbaeva Aiyub Aiyub AK, M Daud Akbar, Mufid Akhrizal Awaludin Akmal Al Munawar, Hasby Al Munawir Alchalil Alchalil ALDIANSYAH, TEUKU Alfiady, Teuku Almukarramah Alwi Alwi Amaro, Moegiratul Amelia, Farissa Anang Prasetyo Andahurifky, Andahurifky Andik Bintoro Anggriawan, Akbar Angreini, Meliyantika Anita Susilawati Annisa, Aiza Anuar, Kaspul anwardi, anwardi Ardiansyah, La Ode Ardiyansyah, Amzar Arfa Agustina Rezekiah Arie Budiansyah arif, zainal - Arifullah, Arifullah Arini Anestesia Purba Arlina Arlina, Arlina Arman Sayuti Armand, Ratu Meisha As-Salim, Malikul Sholeh Asma Liza, Lia Asri, Annisa Asrida Asrida, Asrida Asshafa, Asri Salwa Astini, Astini Audina, Nabillah Azura, Rosiana Baehaqi Baiq Rien Handayani, Baiq Rien Bangsa, M. Theo Ari Basri A. Gani, Basri A. Basrul, Basrul Benazir, Benazir Beočanin, Anđelija Binawati Ginting Boini, Usman Boneta, Andi Adinda Bresta, Beta Lea budianto panjaitan Bur, M Burrahman, Habi Candra candra Candra, Rudi Arif Chaliddin Chalirafi, Chalirafi Cupu, Dedi Rosa Putra Cut Ita Erliana Cut Nila Thasmi, Cut Nila Dahlan Abdullah Dahliana, Dina Dalimunte, Nur Fadhilah Darmawan Darmawan Darmawi . Darmiyati Dayusman, Edo Alvizar Deddy Satria M Depita Kardiati Dessy Wardiah, Dessy Dewantara, Dede Dewi, Risna Dharma, Satrio Arya Dhiauddin Dhiauddin, Dhiauddin Dian Herdiana Dian Rahmita Sari Dianti, Devi Djoko Nugroho, Laksono Dwinna Aliza Edi Putra Kelana Efendi, Anna Gustika Effendy, Amalia Eka Safitri Ekadamayanti, Agustia S. Eldina Fatimah Ellyana, Cut Putri Elya Antariksana Bachmida Eril, Eril Erina Erina Etriwati E Fachry Abda El Rahman Fadhilah, Dita Deviana Fadillah, Nurul Aini Fahmi, Asrul Fajar Kurniawan Faramita, Faramita Farsiah, Laina Fatimatuzzahrah, Baiq Shofi Fauzan . Fawwaza, Nasywa Feblil Huda Febrian, Fadly Ferdiantes, Ferdiantes Firdaus Firdaus FIRDAUSA, SARAH Fitri Annisa, Suci Fitriana, Yulia Rahma Fitriani, Dara Fridarti, Fridarti Fuady Fuady, Fuady Gibran, Khalil Ginta Riady Hafizuddin Hafizuddin Hamdani Budiman Hamdy, Muhammad Ihsan Hamzah, Muhammad Luthfi Handika, Puri Tri Harahab, Tri Winarti Harahap, Ayu Rizkiah Harmein Nasution Harpito, Harpito Harpito,, Harpito Hartati, Misra Hartisyah, Nurul Hartono Hartono Hasan, Denny Irmawati Hasanuddin, Iskandar Hasyem, Muhammad Hawirah, Hawirah Hayati, Husna Helmi, T. Zahrial Heltty, Heltty Hendra Zufry, Hendra Henni Fitriani Hidayat Hidayat Himam, M. Iqbal Huda, Fablil Husaini Husaini Husaini Husaini Husnurrizal, Husnurrizal Ibrahim Ibrahim Ihsan Hamdy, Muhammad Ihsanhamdy, Muhammad Ikhsan Hamdy, Muhammad Ikhsan, Taufik Ikramullah, Ikramullah Ilham Maulana Ilham, Dirja Nur Imam Zarkasyi Mubhar Indra Gumay Febryano Intan, Anni Intan, Seli Venny Irwansyah, Defi Iskandar Iskandar Ismail Ismail Ismail, Aidil Ismu Kusumanto Isnaini , Muhammad Jafaruddin Jafaruddin, Jafaruddin Jannah, Firaihanil Johari Johari Juli Melia Julistia, Rini K, Munawir Kamarlis, Reno K. Kencanadewi, Baiq Citra Khaira, Alfi Khairun Nisa Khoiriyati, Wildatun Rizka Krismurniati, Elisabeth Devi Kurniasy, Dessy Kurniati Kurniati Kuswandono, Kuswandono L. Lisnawati Laka, Oktafatahna Lazardo, Iqbal Lelifajri Lelifajri Lubis, Fitriani Surayya Lubis, Fitriani Surraya Lubis, Ramadan Lubis, Risda M. Badaruddin, M. Badaruddin M. Hasan M. Nur Salim M. Thorikquljannah, M. Thorikquljannah M. Yusuf Mahalla, Mahalla Mahar Arifin Maharani, Anggun Mahdi, Umar Mahmuddin Mahmuddin Mahyuddin, A. I Maimun Maimun Manurung, Dapot Hariyudi Mardiana, Linda Marianah, Marianah Marjoni Marjoni Martiwi Sukiakhy, Kikye Maryam Maryam Maulana, Rahman Gustian Maulina, Fury mauludi, mauludi Maxmillianus Tarigan, Apul Md Sani, Nor Diyana Medet, Ilubaev Meiliati, Herriyzka Meilita Tryana Sembiring, Meilita Tryana Melfa Yola, Melfa Meliyana Meliyana, Meliyana Mirzuandi, Ahmad Misbullah, Alim Mispan, Mispan MK, Muhammad Muhammad Fazil, Muhammad Muhammad Hanafiah Muhammad Ikhwani Muhammad Nur Muhammad Rizki Muhammad Saleh Ridwan Muhammadun, Haris Muhsinah, Muhsinah Mujiburrahman -, Mujiburrahman Muklis Muklis Muliadi Mulkan, Andi Mulyadi Adam, Mulyadi Mulyana Ramadhani, Dita Munawarah, Ulfa Murbo P, Fajar Panjalu Murniati . Mursyida, Waliam Muryali, Muryali Muslem Muslem, Muslem Muslim Akmal Muttaqien, Al Muzailin, Muzailin Nabilah Putroe Agung Nabilla, Ghaitsa Nanda, Evita Dwi Nasruddin Nasruddin Nasrullah Idris Nasution, Mirza Natasha, Cut Alia Nawawi Nawawi NAZARUDDIN, SALSABILLA LATANSA Nazwa, Mas Mudah ND, Muhammad Authar Ni'mah, Siar Nizamuddin Nizamuddin Nofirza Nofirza Noor, Muhamad Mat Nora Maulina, Nora Nur Ahyani Nuraini Fatmi, Nuraini Nurhaida Nurhaida Nurhaini, Nurhaini Nurhaliza, Pioni Nurhayati Nurhayati Nurlaela, Eli NURLIANA NURLIANA Nurlianah, Nurlianah Nurul fadillah, Nurul Nurwijayanti Nuzul Asmilia Onal Syafrizal Paksi, Satria Icha Perdana, Mirwan Surya Perizat, Azhibekova Prabowo, I Putu Deny Arthawan Sugih Pratama, Nadri Prayetno, Budi Puji Rejeki, Sri Untari Purnamasari, Anisa Putra, Afriadham Putri, Chitra Meisya Putri, Feby Ananda Qabul Dinanta Utama Rabiatul Adawiyah Raden Mohamad Herdian Bhakti Rafiqah Rahmadi Rahmadi Rahmah, Puja Rahman, Soleh Rahmat Dwi Cahyo, Rahmat Dwi Rahmat Iman Mainil Rahmat, Abmierdal Rahmi, Yulia Raihan Rajai, Afdhalul Ramadha, Akhmad Riddo Ramadhan, Aulia Rambang Muharramsyah Ramdani, Sigit Rani Raniza, Yuratika Rasdiyanah, Andi Rasudin, Rasudin Rasyidin Rasyidin Razali Daud Recky, Recky Renaldi, Muhammad Reza Pahlevi Ginting Riantofani, Riantofani Ridwan Abdurrahman Rika Taslim Rinaldi Idroes Rini Susiani Rizki, Eis Nur Roslizawaty Roslizawaty, Roslizawaty Rosmaidar Rosmaidar, Rosmaidar Safarna, Alfitra Safiah, Safiah Sahyunan, Sahyunan Salahuddin Salahuddin Samsul Bahri Samudra, J Saputrayadi, Adi Saputri, Anggi Lisa Sarbaini Sarbaini Sari, lilia Satrio, Tedy Saule, Baizakova Sawitri, Harvina Septian, Miko Shafarina, Shafarina Shafrida Wati, Shafrida Simanjuntak, Chrismasya Rosiana Tamara Simarangkir, Theresia Devi Selviana Sinabutar, Agnes Meylany Siregar, Ratih Naila Siregar, Try Utama Budi Siti Aisyah Siti Safura Sitorus, Khairun Nisa Solly Aryza Sorik, Sutan Sri Untari Puji Rejeki Sri Wahyuni Sriwardany Subhaini Jakfar Sucipto, Krishna W. Suhandi, Anang Suheri, Suheri - Suherman, Suherman Suhud, Khairi sukiakhy, kikye martiwi Sunarno Sunarno Supriatno Surayya Lubis, Fitriani Surbakti, Alpisa Karbina Br Suryani, Elfi Satria Sutra Sutra, Sutra Sutriono Putri, Nur Rachmawati Syadzali, Akhmad Syafitri, Martiana Syafri, Syafri Syafri, Syafri Syafrizal Syafrizal Syafruddin Syafruddin Syahrizal, Onal Syamsidik, Syamsidik Syamsuddin Syamsuddin Syawaluddin syawal Syuhada, Ryan Tamlicha, Akram Tarmizi Tarmizi Tasliati Djafar Taufik Hidayat Taufiq Akbar Tegar Arifin Prasetyo Tengku Nurainun Teuku Reza Ferasyi Teuku Yudhi Iqbal Teuku Zulfadli Ti Aisyah Tjandra, Gallerie Tri Nova, Sigit Tsaniaturrahmah, Nisa Ucy Charisma Umam, Muhammad Isnaini Hadiyul Umar Husein Abdullah Ummu Balqis Vadila, Fara Warman Fatra, Warman Warni, Ade Wibowo, Rulianda P. 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