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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Akuntan Publik Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Henrikus Herdi
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Neo Journal of economy and social humanities

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The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air Yonivasius Siga; Henrikus Herdi; Yosefina Andia Dekrita
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.239

Abstract

This study aims to determine the role of internal audit on the effectiveness of the internal control system at KSP Kopdit Pintu Air. In this study, the author uses a qualitative descriptive type of research. The resource persons in this study are employees in the internal control system section of KSP Kopdit Pintu Air and also from the cooperative supervisory element. The results of the study show that the internal audit of KSP Kopdit Pintu Air has carried out its role by the steps to implement the audit in ISO 9001, namely conducting audit planning, audit process, reporting audit results, and follow-up on audit results. In carrying out the audit process, several aspects are the main focus of the internal audit of KSP Kopdit Pintu Air, including aspects of governance, risk profile, financial performance, and capital.
Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele Wedani, Ni Putu Ayu; Yosefina Andia Dekrita; Henrikus Herdi
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.257

Abstract

This study aims to evaluate the effectiveness of the internal control system applied to the Kopdit Tuke Jung Nelle Savings and Loan Cooperative (KSP). A sound internal control system is essential to ensure the achievement of organizational goals, including asset protection, reliability of financial statements, and compliance with applicable regulations and regulations. The evaluation was carried out using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Data was collected through interviews with management, observation of operational processes, and analysis of documents related to policies and procedures. The results of the evaluation show that although most of the components of the internal control system are running well, there are still some weaknesses in terms of monitoring and supervision of policy implementation. Therefore, it is recommended that KSP Kopdit Tuke Jung Nelle strengthen the monitoring and training mechanism for all employees to improve the effectiveness of the overall internal control system.
Co-Authors Adriana Alesandra Da Cunha Agnes Dua Ona Albertini Noveritas Putri Darabogar Antonius Philipus Kurniawan Apolonia Septiana Embu Emiliana Londa Emilianus Eo Kutu Goo Ermiana Riyanti Florentino Chirilus Christianto Fransiska Irmawanti Usnaat Intan Vidya Wati Konstantinus Pati Sanga Konstatinus Pati Sanga Kornelia Kristina Lusiana Lusiana Maria Alfrida Dolorosa Maria Dhapa Maria Fausta Valentin Lodan Maria Lifani Dua Lelu Maria Luciani Anryck Da Ona Maria Martina Mboko Maria Nona Trisna Maria Octavia Gale Maria Paskalia Dua Vina Maria Venselina Nona Yeni Maria Yomianti Poling Mariani Sarah Colson Mbadhi Tani Marlina Kristanti Marlince Dipi Gapa Marselina Yunelciante Bora Niken Aurelia, Pipiet Oktavia Maria Sa Paulus Libu Lamawitak Pipiet Niken Auerlia Rosa Maria Bawang Siktania Maria Diliana Siktania Maria Dilliana Sisilia Anyel Faridawati Viktorius Densius Moa Mori Vincencio Sinar Da Gomez Wedani, Ni Putu Ayu Wihelmina M Wihelmina Maryetha Y. Jaeng Wihelmina Maryetha Yulia Jaeng Yan Yanitsa Salvanos Yan Yanitza Salvanos Yefrianus Fernando Yohanes Roberto Yonivasius Siga Yosefina Andia Dekrita Yoseph Darius Purnama Rangga Yulia Jaeng Yuliana Novita