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All Journal Jurnal Ekonomi E-Jurnal Akuntansi
Tubagus Muhamad Yusuf Khudri
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Economics, Econometrics & Finance

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Internal control of expenditure cycle PT DEF parts procurement Myla Galuh Saumi; Tubagus Muhamad Yusuf Khudri
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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This research aims to provide information to PT DEF regarding the results of the evaluation of internal control of spare parts procurement in accordance with the internal control framework published by COSO in 2013. PT DEF is a manufacturing company that has been established since 1993. The company has a spare parts inventory value which continues to increase by 12% every year from 2018 to 2023. This research is qualitative in nature using data collection methods of direct interviews with related parties, documentation studies, and direct observation of the expenditure cycle for spare parts procurement at PT DEF. The interviews used in this research were based on the Green Book internal control assessment which was adapted from the internal control framework published by COSO (2013) and interviews regarding the expenditure cycle and Fraud Triangle Theory were taken from the book by Romney and Steinbart (2021 ). From the results of the analysis and discussion of this research, it is concluded that internal control of spare parts procurement at PT DEF is not yet effective in the five components of the internal control framework published by COSO (2013), namely control environment, risk assessment, control activities, information and communication, and supervision activities. This causes many purchased spare parts to go unused and pile up in the company's warehouse. PT DEF requires activities to improve the expenditure cycle for spare parts procurement so that spare parts procurement activities run effectively.
Evaluation of Risk Culture Implementation at PT XYZ Financing Company Nico Priyantha Tarigan; Tubagus Muhamad Yusuf Khudri
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This research evaluates the implementation of risk culture at PT XYZ, focusing on the IRM Framework 2012. Despite its significance, PT XYZ's risk culture remains suboptimal, primarily due to low employee risk awareness. This has led to a three-year surge in the Allowance for Doubtful Accounts, potentially impacting profitability. A mixed method study combining surveys and interviews, was conducted to investigate underlying causes. Results reveal an "adventurous" decision-making style among employees, which while fostering innovation, can lead to impulsive choices. Furthermore, the analysis of eight risk culture aspects identified four areas for improvement: Responding to Bad News by encouraging open communication and recognizing risk reporting, Rewarding Appropriate Risk Taking by aligning incentives with responsible risk-taking behaviors, Risk Resources by strengthening the risk management department's independence and capacity and Risk Competence by enhancing employee risk knowledge and skills through training and certification.By addressing these areas, PT XYZ can bolster its risk culture and mitigate potential future losses.
Co-Authors Myla Galuh Saumi Nico Priyantha Tarigan