Peran Audit Internal Coso Framework Berbasis Desain Digital Sebagai Early Warning System untuk Mencegah Terjadinya Penyimpangan pada Bagian Produksi Perusahaan CV. Cahaya Logam Abadi di Kabupaten Sidoarjo. (The Role of Internal Audit Using the COSO Framework Based on Digital Design as an Early Warning System to Prevent Irregularities in the Production Department of CV. Cahaya Logam Abadi in Sidoarjo Regency).

Rahayu, Cindy Septiana (2025) Peran Audit Internal Coso Framework Berbasis Desain Digital Sebagai Early Warning System untuk Mencegah Terjadinya Penyimpangan pada Bagian Produksi Perusahaan CV. Cahaya Logam Abadi di Kabupaten Sidoarjo. (The Role of Internal Audit Using the COSO Framework Based on Digital Design as an Early Warning System to Prevent Irregularities in the Production Department of CV. Cahaya Logam Abadi in Sidoarjo Regency). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

	Text ABSTRAK.pdf Download (5MB)
	Text BAB 1.pdf Restricted to Repository staff only Download (28kB) | Request a copy
	Text BAB 2.pdf Restricted to Repository staff only Download (802kB) | Request a copy
	Text BAB 3.pdf Restricted to Repository staff only Download (53kB) | Request a copy
	Text BAB 4.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text BAB 5.pdf Restricted to Repository staff only Download (133kB) | Request a copy
	Text LAMPIRAN.pdf Download (1MB)
	Text JURNAL PENELITIAN.pdf Download (351kB)
	Text JURNAL TURNITIN.pdf Download (520kB)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)

Abstract

Penelitian ini mengkaji penerapan audit internal berbasis COSO Framework yang didukung teknologi digital pada CV Cahaya Logam Abadi, sebuah perusahaan manufaktur logam di Sidoarjo, untuk meningkatkan sistem pengendalian internal dan mencegah risiko penyimpangan produksi. Fokus utama penelitian adalah mengintegrasikan early warning system (EWS) sebagai alat deteksi dini terhadap potensi penyimpangan, seperti penggunaan bahan baku yang tidak sesuai, cacat produk, dan pemborosan sumber daya. Melalui pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen internal. Penelitian ini mengidentifikasi kelemahan sistem pengendalian internal yang belum sepenuhnya efektif karena ketiadaan fungsi audit internal khusus. Analisis menunjukkan bahwa penerapan COSO Framework, yang mencakup delapan komponen seperti lingkungan pengendalian dan pemantauan, dapat meningkatkan tata kelola dan kontrol risiko jika diintegrasikan dengan teknologi digital. Hasil penelitian menunjukkan bahwa EWS berbasis digital memungkinkan deteksi anomali secara real-time, pemantauan operasional yang lebih akurat, dan tindakan korektif yang cepat. Selain itu, penelitian menyoroti pentingnya penyusunan visi, misi, dan deskripsi pekerjaan yang terstruktur untuk mendukung koordinasi antar departemen dan meningkatkan efektivitas pengendalian internal. Penelitian juga mengidentifikasi kendala seperti keterbatasan teknologi dan kompetensi karyawan. Oleh karena itu, disarankan untuk melakukan pelatihan karyawan, meningkatkan investasi teknologi, dan memperbaiki kebijakan pengendalian internal. Dengan implementasi rekomendasi ini, perusahaan dapat meningkatkan efisiensi operasional, mengurangi risiko penyimpangan, dan memperkuat kepercayaan pelanggan. Penelitian ini memberikan kontribusi praktis bagi perusahaan kecil-menengah, khususnya di sektor manufaktur, untuk meningkatkan pengendalian risiko operasional melalui digitalisasi audit dan penguatan tata kelola berbasis COSO Framework.

Actions (login required)

View Item