ANALISIS PEMERIKSAAN INTERNAL TERHADAP PENGELOLAAN ASET TETAP DALAM RANGKA OPTIMALISASI PENDAYAGUNAAN ASET TETAP

Penulis

  • Nabila Bellinda STIE KESUMA NEGARA BLITAR
  • Yudhanta Sambharakreshna Universitas Trunojoyo

DOI:

https://doi.org/10.51289/peta.v3i2.357

Abstrak

Abstrak. Analisis Pemeriksaan Internal Terhadap Pengelolaan Aset Tetap Dalam Rangka Optimalisasi Pendayagunaan Aset Tetap. Penelitian ini bertujuan untuk menelusuri sejauh mana dampak pemeriksaan internal pada pengelolaan aset tetap dan apakah penerapan pemeriksaan internal telah efektif. Objek penelitian dilakukan pada PT. Sapta Indra Sejati dengan pendekatan studi kasus. Hasi penelitian menunjukkan bahwa berdasarkan pemeriksaan internal terhadap pengelolaan aset tetap serta penulis memberikan saran untuk optimalisasi pendayagunaan aset tetap pada perusahaan. Simpulan yang diperoleh penulis adalah bahwa pemeriksaan internal yang dilakukan PT Sapta indra Sejati dilihat dari lingkungan pengendalian, penilaian resiko, aktivitas pemeriksaan, serta informasi dan komunikasi terhadap aset tetap sudah cukup efektif. Meskipun demikian dapat dilakukan peningkatan terhadap aset tetap bardasarkan pemeriksaan tersebut.

 

Kata Kunci :  Pemeriksaan  Internal, Audit  Internal, Aset Tetap

Abstract. Analysis of Internal Examination of the Management of Fixed Assets in the Framework of Optimizing the Utilization of Fixed Assets. This study aims to explore the extent of the impact of internal checks on the management of fixed assets and whether the application of internal checks has been effective. The object of the research was conducted at PT. Sapta Indra Sejati with a case study approach. The research shows that based on internal checks on the management of fixed assets and the authors provide suggestions for optimizing the utilization of fixed assets in the company. The conclusions obtained by the author is that internal checks conducted by PT Sapta Indra Sejati in terms of the control environment, risk assessment, audit activities, as well as information and communication on fixed assets are quite effective. Even so, improvements can be made to fixed assets based on the examination.


Keywords: Internal Examination, Internal Audit, Fixed Assets


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Cara Mengutip

Bellinda, N. dan Sambharakreshna, Y. (2018) “ANALISIS PEMERIKSAAN INTERNAL TERHADAP PENGELOLAAN ASET TETAP DALAM RANGKA OPTIMALISASI PENDAYAGUNAAN ASET TETAP”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 3(2), hlm. 59–71. doi: 10.51289/peta.v3i2.357.

Terbitan

Vol 3 No 2 (2018)

Bagian

Articles

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