Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele

Ni Putu Ayu  Wedani; Yosefina Andia Dekrita; Henrikus Herdi

doi:10.56403/nejesh.v4i1.257

Authors

Ni Putu Ayu Wedani Universitas Nusa Nipa
Yosefina Andia Dekrita Universitas Nusa Nipa
Henrikus Herdi Universitas Nusa Nipa

DOI:

https://doi.org/10.56403/nejesh.v4i1.257

Keywords:

Internal Control System, Effectiveness, KSP Kopdit Tuke Jung Nelle

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.

References

Abdurrahman, Hafidz., Abdurrahman, Yahya. 2014. Bisnis dan Muamalah Kontemporer. Jakarta: Al Azhar Press.

Beding, Y. B., Herdi, H., Jaeng, W. M. Y., & Bosko, M. D. (2024). The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling. Neo Journal of economy and social humanities, 3(3), 205-220.

Buu, A. L., Dekrita, Y. A., & Rangga, Y. D. P. (2024). Implementasi Pemberian Kredit Usaha Rakyat (KUR) pada KSP Kopdit Obor Mas Cabang Pasar Tingkat. Jurnal Simki Economic, 7(1), 156-167. https://doi.org/10.29407/jse.v7i1.563

Chuesta, R. N. B., Sanga, K. P., & Gheta, A. P. (2024). Peran agency theory terkait manajemen risiko kredit dalam upaya meminimalisir kredit bermasalah pada KSP Kopdit Obor Mas Kanca Pasar Alok. Budgeting: Journal of Business. Management and Accounting, 5(2), 1354-1359.

Da Luja, N. K., Mitan, W., & Lamawitak, P. L. (2024). Implementation of the Principles of Good Corporate Governance Through Internal Control of Savings and Loan Activities at Ksp Kopdit Megu Lekuk Hubin. Neo Journal of economy and social humanities, 3(4), 358-370.

Da Rato, E. Y., Dekrita, Y. A., & Aek, K. R. (2024). Analisis perencanaan laba dengan penerapan titik impas pada Perumda Air Wair Pu’an Kabupaten Sikka. Jurnal Akuntansi dan Pajak, 25(2).

Dekrita, Y., Mitan, W., & Ramlah, S. (2024). Persepsi Manajer Terhadap Implementasi Akuntansi Keberlanjutan Pada Koperasi Simpan Pinjam (Pendekatan Naratif). Tangible Journal, 9(2), 367-379. https://doi.org/10.53654/tangible.v9i2.556

Diliana, S. M., Aurelia, P. N., Mitan, W., & Sumiyati, H. (2022). Pengaruh Ketaatan Aturan Akuntansi dan Keefektifan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada KSP Kopdit Suru Pudi Koting. Edukatif: Jurnal Ilmu Pendidikan, 4(4), 6218-6230.

Faedlulloh, D. (2016). IMPLEMENTASI UNDANG UNDANG NO. 25 TAHUN 1992 TENTANG PERKOPERASIANDI KABUPATEN BANYUMAS: STUDI TRANSISI

PASCA REGULASI YANG INKONSTITUSIONAL. The Indonesian Journal of Public Administration (IJPA). https://doi.org/10.52447/ijpa.v2i2.508

Fajar, I., & Rusmana, O. (2018). Evaluasi Penerapan Sistem Pengendalian Internal BRI dengan COSO Framework. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), Vol. XX(No. 04), 4.

Jawa, S. K., Herdi, H., Lamawitak, P. L., & Patty, T. F. Q. (2024). Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit. Neo Journal of economy and social humanities, 3(3), 221-235.

Lewar, M. V. N., Diliana, S. M., & Ice, M. N. (2024). Analisis Kinerja Keuangan KSP Kopdit Swasti Sari Berbasis Metode PEARLS. Jurnal Riset Manajemen, 2(3), 49-65.

Lewar, M. V. N., Tokan, M. G. M., & Rangga, Y. D. P. (2023). Kinerja Keuangan pada Kantor Pusat KSP Kopdit Pintu Air Rotat Ditinjau dari ROI, ROA dan ROE. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 4(4), 1342-1351.

Mage, U. B., Sanga, K. P., & De Romario, F. (2024). Analysis of the Implementation of International Standards on Auditing (ISA) in Internal Audit Practice at the Puskopdit Swadaya Utama with the Agency Theory Approach. Neo Journal of economy and social humanities, 3(4), 346-357.

Maleong, Lexy J.2014, Metode Penelitian Kualitatif. Edisi Revisi, Bandung : PT Remaja Rosdakarya.

McNally, J. Stephen CPA., 2013, The 2013 COSO Framework & SOX Compliance, COSO.

Meak, K. A. D., Herdi, H., Diliana, S. M., & Kolit, Y. A. D. D. (2024). Analysis of the Effectiveness of Credit Granting Procedures in the Homestay Business Sector Fostered by KSP Kopdit Obor Mas. Neo Journal of economy and social humanities, 3(4), 297-309.

Mitan, W., Herdi, H., & Sanga, K. P. (2024). The Effect Of Professionalism On The Prevention Of Fraud In Cooperatives With Anti-Fraud Awareness As A Moderation Variable. Jurnal Ekonomi, 13(04), 141-150.

Mulyadi, 2002, Auditing, 6th Edition, Cetakan Pertama, Jakarta : Salemba Empat.

Noeng, A. Y., & Nuwa, C. A. W. (2024). Pengaruh Qulityof Work Life dan Beban Kerja Terhadap Kinerja Karyawan KSP Kopdit Pintu Air Cabang Maumere. Jurnal Akuntansi dan Pajak, 25(2).

Pana, K., Mitan, W., & Lamawitak, P. L. (2024). The Influence of Digital Economy Development on the Income of Micro, Small, and Medium Enterprises in East Alok District. Neo Journal of economy and social humanities, 3(2), 145-159.

Patty, T. F. Q., & Ardini, L. (2023). Risiko Kecurangan Laporan Keuangan Pemerintah Pada Masa Pandemi Covid-19. Jurnal Riset Akuntansi dan Manajemen (LiQuidity), 10(2), 186-194.

Patty, T. F. Q., & Lamawitak, P. L. (2021). Positive And Normative Accounting Theory: Definition And Development. IJEMBIS, 1(2), 184-194.

Patty, T. F. Q., Aurelia, P. N., & Diliana, S. M. (2023). Application of Good Corporate Governance Principles to the Quality of Financial Statements. Neo Journal of economy and social humanities, 2(2), 89-99.

Patty, T. F. Q., Riharjo, I. B., & Ardini, L. (2023). Planning and Budgeting Policy: Ensuring the Sustainability of Regional Development Implementation During Covid-19 and New Normal. International Journal of Economics, Management, Business and Social Science (IJEMBIS), 524-540.

Pur Dwiastuti, M. M., Sukmarani, W., Untara, U., & Chandra, Y. I. (2023). Analisis Penerapan Sistem Pengendalian Internal Pada PT. SISFOMEDIKA Yogyakarta. Jurnal Esensi Infokom : Jurnal Esensi Sistem Informasi Dan Sistem Komputer. https://doi.org/10.55886/infokom.v7i2.764

Rejeki, E. S., Diliana, S. M., & Lewar, M. V. N. (2024). PENGARUH PENDAPATAN BUNGA PINJAMAN TERHADAP PROFITABILITAS KOPERASI PADA KSP KOPDIT PINTU AIR CABANG BAJAWA. OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 9(1).

SANGA, Konstantinus Pati; PATTY, Thadeus Fransesco Quelmo; LEWAR, Maria Viviana Nurak. Audit Kepatuhan Dan Kinerja Perusahaan: Sebuah Studi Literatur. Jurnal Kewirausahaan dan Manajemen Bisnis: Cuan, 2023, 1.4: 11-19.

Siga, Y., Herdi, H., & Dekrita, Y. A. (2024). The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air. Neo Journal of economy and social humanities, 3(3), 262-275.

Simatupang, E., & Yuhertiana, I. (2021). Merdeka Belajar Kampus Merdeka terhadap Perubahan Paradigma Pembelajaran pada Pendidikan Tinggi: Sebuah Tinjauan Literatur. Jurnal Bisnis, Manajemen, Dan Ekonomi. https://doi.org/10.47747/jbme.v2i2.230

Suyono, E. (2017). Evaluasi Efektivitas Sistem Pengendalian Intern Pada Koperasi Unit Desa “X” Di Kabupaten Banyumas. In Jurnal Ekonomi dan Bisnis (Vol. 20, Issue 2, pp. 1–15).

Tennis, V. Y., Dekrita, Y. A., & Diliana, S. M. (2023). Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Pada Perum Bulog Sub Divisi Regional Wil IV Maumere. GEMILANG: Jurnal Manajemen dan Akuntansi, 3(4), 330-352.

Toyo, F. P., Aurelia, P. N., & Patty, T. F. Q. (2024). Analisis Penerapan Akuntansi Koperasi Simpan Pinjam Menurut SAK ETAP Pada Koperasi Suru Pudi Koting. OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 8(2).

Undang-Undang Republik Indonesia Nomor 25 Tahun 1992 Tentang Perkoperasian.

Wisang, M. D. N., Dince, M. N., & Sanga, K. P. (2024). Management of Bad Loans and Their Impact on Financial Performance at KSP Kopdit Suru Pudi Koting. Neo Journal of economy and social humanities, 3(4), 324-335.