EVALUASI PENGENDALIAN INTERNAL BERDASARKAN COSO UNTUK SIKLUS PERSEDIAAN BAHAN BAKAR MINYAK PADA PT. MERTHA SANJIWANI SPBU. 54.821.13– TABANAN - Ni Komang Putri Widnyani .; Putu Eka Dianita Marvilianti Dewi, S.S.T .; Dr. Edy Sujana, S.E., M.Si.Ak. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengevaluasi pengendalian internal siklus persediaan Bahan Bakar Minyak (BBM) pada PT. Mertha Sanjiwani SPBU. 54.821.13, untuk mengevaluasi pengendalian internal berdasar COSO (Committe of Sponsoring Organization) untuk siklus persediaan Bahan Bakar Minyak (BBM) pada PT. Mertha Sanjiwani SPBU. 54.821.13, untuk menganalisis hasil perbandingan antara pengendalian internal berdasar COSO (Committe of Sponsoring Organization) dan pengendalian internal pada perusahaan. Persediaan di PT. Mertha Sanjiwani SPBU. 54.821.13 menjadi faktor utama dalam pemenuhan kebutuhan masyarakat, oleh sebab itu perusahaan harus meningkatkan pengendalian internal untuk meningkatkan efisiensi dan efektifitas kegiatan operasional perusahaan terutama mengurangi tingkat losses yang terjadi pada perusahaan. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data penelitian diperoleh melalui wawancara, observasi, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukan pengendalian intern untuk siklus persediaan Bahan Bakar Minyak (BBM) pada PT. Mertha Sanjiwani SPBU. 54.821.13 sudah menerapkan unsur-unsur dari komponen pengendalian intern berdasarkan COSO (Committe of Sponsoring Organization) secara efektif, namun pengendalian internal pada PT. Mertha Sanjiwani SPBU. 54.821.13 belum sepenuhnya sesuai dengan lima komponen pengendalian internal berdasarkan COSO (Committe Of Sponsoring Organization), yaitu karena pelimpahan wewenang dan tanggung jawab masih belum efektif dilakukan oleh karyawan di PT. Mertha Sanjiwani SPBU. 54.821.13, serta sistem informasi yang belum terkomputerisasi dengan baik. Hal ini menjadi lemahnya pengendalian internal di PT. Mertha Sanjiwani SPBU. 54.821.13.Kata Kunci : Pengendalian internal, siklus persedian, COSO (Committe of Sponsoring Organization) This research aims to evaluate the internal control of the supply cycle of fuel Oil at PT. Mertha Sanjiwani SPBU. 54.821.13, to evaluate internal controls under the COSO (Committe of Sponsoring Organization) for the supply cycle of Fuel (BBM) at PT. Mertha Sanjiwani SPBU. 54.821.13, to analyze the results of the comparison between internal controls based on COSO (Committe of Sponsoring Organization) and internal control of the company. Inventory at PT. Mertha Sanjiwani SPBU. 54.821.13 becomes a major factor in meeting the needs of society, therefore the company must improve internal controls to improve the efficiency and effectiveness of the company's operational activities, especially reducing the level of losses that occur in the company. The research method used is descriptive qualitative. Research data obtained through interviews, observation, documentation, and literature study. The result of the research shows the internal control for the supply cycle of fuel oil at PT. Mertha Sanjiwani SPBU. 54.821.13 has applied elements of internal control component based on COSO (Committe of Sponsoring Organization) effectively, but internal control at PT. Mertha Sanjiwani SPBU. 54.821.13 has not fully complied with the five internal control components based on COSO (Committe Of Sponsoring Organization), that is because the delegation of authority and responsibility has not been effectively performed by employees at PT. Mertha Sanjiwani SPBU. 54.821.13, as well as a well-computerized information system. This is a weakness of internal control at PT. Mertha Sanjiwani SPBU. 54.821.13keyword : Internal control, supply cycle, COSO (Committe of Sponsoring Organization)