ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL PENGADAAN ALAT TULIS KANTOR PADA BIRO UMUM DAN PENGADAAN BARANG/JASA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN

Pasi, Muhammad Habibi (2025) ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL PENGADAAN ALAT TULIS KANTOR PADA BIRO UMUM DAN PENGADAAN BARANG/JASA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

ANALYSIS OF THE EFFECTIVENESS OF INTERNAL CONTROL OF OFFICE STATIONERY PROCUREMENT IN THE GENERAL AFFAIRS AND GOODS/SERVICES PROCUREMENT BUREAUS AT THE FINANCIAL AND DEVELOPMENT SUPERVISORY AGENCY Muhammad Habibi Pasi 1211912015 ABSTRACT This research aims to assess the effectiveness of internal control for procurement of office stationery in the Bureau of General Affairs and Procurement of Goods/Services of the Financial and Development Supervisory Agency. The problem that occurs is that auditors often experience difficulties in obtaining office stationery provided by the Bureau of General Affairs and Procurement of Goods/Services, for example, delays in distribution and limited quantities provided, so it is necessary to assess the effectiveness of internal control for government procurement of goods/services, especially the procurement of office stationery. The evaluation of internal control is conducted using the COSO Internal Control – Integrated Framework as a reference. This study uses a qualitative descriptive method with a case study approach. Data collection is carried out through interviews and documentation, so that an in-depth picture of the implementation of internal control is obtained. The data used consists of primary data obtained directly from sources, as well as secondary data obtained from documents, reports, and other relevant sources. The internal control implemented by the Bureau of General Affairs and Procurement of Goods/Services is in accordance with the components of the COSO Internal Control – Integrated Framework. However, there are still gaps in operational aspects that have the potential to hinder the smooth functioning of the auditor's duties. This also emphasizes that effectiveness does not mean perfect, but still leaves room for improvement. Therefore, improvements are needed in the mechanisms for planning office stationery needs, monitoring availability, and accuracy of distribution so that the internal control system is truly capable of supporting the smooth implementation of tasks. Keywords: COSO Internal Control – Integrated Framework, Effectiveness, Internal Control, Recommendations

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Keywords: COSO Internal Control – Integrated Framework, Effectiveness, Internal Control, Recommendations
Subjects:	Management > Mangement Quality Control Knowledge Management > Knowledge Management Models Accounting > Public Sector Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Muhammad Habibi Pasi
Date Deposited:	23 Sep 2025 01:52
Last Modified:	23 Sep 2025 01:52
URI:	https://repository.bakrie.ac.id/id/eprint/12794

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