Analisis Efektivitas Sistem Informasi Pengendalian Internal dalam Pencegahan Fraud: Studi Kasus di Perusahaan Listrik Negara
Main Article Content
Abstract
Penelitian ini menganalisis efektivitas Sistem Informasi Pengendalian Internal (SIPI) dalam pencegahan kecurangan di Perusahaan Listrik Negara (P.T PLN). Menggunakan pendekatan studi kasus deskriptif kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen terkait implementasi dan operasi SIPI. Hasil penelitian menunjukkan bahwa SIPI efektif dalam mengurangi kasus fraud di PLN, terbukti dengan penurunan signifikan dalam jumlah kecurangan setelah penerapan sistem. SIPI menyediakan pemantauan dan pelaporan real-time yang mempercepat proses audit dan investigasi. Namun, beberapa tantangan seperti keterbatasan infrastruktur IT, resistensi terhadap perubahan, dan keterbatasan sumber daya manusia terampil perlu diatasi. Rekomendasi untuk meningkatkan efektivitas SIPI meliputi adopsi teknologi terbaru, peningkatan infrastruktur IT, pelatihan berkelanjutan, pembentukan tim khusus pengelolaan SIPI, dan evaluasi berkala terhadap sistem.
Downloads
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Addy, N. D., & Berglund, N. R. (2020). Determinants of Timely Adoption of the 2013 COSO Integrated Framework. Journal of Information Systems, 34(1), 1–20. https://doi.org/10.2308/isys-52378
Amelia, T. N., Samara, R., & Vemly, J. (2023). Analysis of Information System Implementation, Compensation and Reliability of Internal Control to the Financial Fraud Prevention. Asian Journal of Economics, Business and Accounting, 46–51. https://doi.org/10.9734/ajeba/2023/v23i4930
Anggraini, L. D., & Faradillah. (2022). Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies. Journal of Accounting Science, 6(2), 102–109. https://doi.org/10.21070/jas.v6i2.1607
Bahasoan, A. N., Anwar, A. I., Lekas, M. N. J., & Asryad, R. (2024). Otonomi Daerah dan Pertumbuhan Ekonomi di Indonesia: Literature Review. Ekonomis: Journal of Economics and Business, 8(1), 43. https://doi.org/10.33087/ekonomis.v8i1.1119
Budiatmaja, R., & Ramadhan, Y. (2022). The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures. Jurnal ASET (Akuntansi Riset), 14(1), 043–062. https://doi.org/10.17509/jaset.v13i2.39313
Budiman, M., Anwar, C., & Sudjono, S. (2022). FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS. Journal of Applied Finance & Accounting, 8(1), 1–25. https://doi.org/10.21512/jafa.v8i1.6858
Fathiyah, F., & Putriana, M. (2020). Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province. TRANSFORMASI: Jurnal Manajemen Pemerintahan, 156–166. https://doi.org/10.33701/jtp.v12i2.878
Ferreira, J., Horta, P., & Geada, F. (2023). Internal Audit Process in eHealth. International Healthcare Review (Online). https://doi.org/10.56226/50
Irfan Florid, M., Feri Hendra, R., & Purnamasari, P. (2023). The Influence Of Accounting Information Systems, Internal Control Systems And The Implementation Of Good Corporate Governance In Efforts To Prevent FRAUD. Return : Study of Management, Economic and Bussines, 2(2), 106–117. https://doi.org/10.57096/return.v2i2.66
Li, H.-J., Chang, S.-I., Wang, T., & Chang, L.-M. (2020). Information Technology Internal Control Items for the Post-Implementation Phase of Enterprise Resource Planning Systems. Journal of Information Systems, 34(3), 159–197. https://doi.org/10.2308/isys-52615
Mbhele, S., & De Beer, E. (2022). Achieving employee engagement through effective internal communication. Communicare: Journal for Communication Sciences in Southern Africa, 40(2), 153–182. https://doi.org/10.36615/jcssa.v40i2.1315
Mindrawati, D. N., & Hastuti, T. D. (2023). STUDY OF IMPLEMENTATION AND GOOD CORPORATE GOVERNANCE INTERNAL CONTROL SYSTEM (Case Study In a Family Firm). Dinamika Akuntansi Keuangan Dan Perbankan, 12(1), 1–8. https://doi.org/10.35315/dakp.v12i1.9243
Mtange, M. (2023). Internal Communication Practices Impact on the Institutional Brand During Institutional Transition. Journal of Applied Humanities and Social Sciences- ISSN 2791-1594, 2(1), 1–15. https://doi.org/10.35942/jahss.v2i1.5
Nguyen, T. N. L., Vu, T. K. A., & Bui, T. N. (2023). Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam. International Journal of Professional Business Review, 8(5), e01010. https://doi.org/10.26668/businessreview/2023.v8i5.1010
Nugraha, M. T., & Tjakrawala, F. K. (2023). Analysis of Implementation of Internal Control based on COSO ERM Perspective (Case Study of PT JOY). International Journal of Scientific and Research Publications, 13(6), 146–152. https://doi.org/10.29322/IJSRP.13.06.2023.p13821
Otengkoramah Badoo, D., Hammond, H., & Oppong, F. (2020). Assessment of Internal Control Systems of Technical Universities in Ghana. Journal of Finance and Accounting, 8(2), 64. https://doi.org/10.11648/j.jfa.20200802.12
Plotnikova, L., & Rubanov, V. V. (2020). The Internal Control System as a Management Function and the Element of Integrated Reporting Financial Statements. International Journal of Financial Research, 11(6), 262. https://doi.org/10.5430/ijfr.v11n6p262
R. Leavins, J., & Ramaswamy, V. (2023). Improving Internal Control Over Fixed Assets with BLOCKCHAIN. International Journal of Business & Management Studies, 04(06), 01–04. https://doi.org/10.56734/ijbms.v4n6a1
Schneider, K. P., Laval, S., Hansen, J., Melton, R. B., Ponder, L., Fox, L., Hart, J., Hambrick, J., Buckner, M., Baggu, M., Prabakar, K., Manjrekar, M., Essakiappan, S., Tolbert, L. M., Liu, Y., Dong, J., Zhu, L., Smallwood, A., Jayantilal, A., … Yuan, G. (2019). A Distributed Power System Control Architecture for Improved Distribution System Resiliency. IEEE Access, 7, 9957–9970. https://doi.org/10.1109/ACCESS.2019.2891368
Setyaningsih, P. R., & Nengzih, N. (2020). Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia’s Agriculture Industry. International Journal of Financial Research, 11(4), 316. https://doi.org/10.5430/ijfr.v11n4p316
Wali, S., & Masmoudi, S. M. (2020). Internal control and real earnings management in the French context. Journal of Financial Reporting and Accounting, 18(2), 363–387. https://doi.org/10.1108/JFRA-09-2019-0117
Zhang, X. (2022). Research on the Influence of Mandatory Internal Control Auditing on Corporate Risk-taking Capacity. BCP Business & Management, 17, 194–203. https://doi.org/10.54691/bcpbm.v17i.393
Zhu, P.-Y. (2019). Research on the Integration of Financial Reports Audit and Internal Control Audit. Proceedings of the 6th International Conference on Management Science and Management Innovation (MSMI 2019). https://doi.org/10.2991/msmi-19.2019.26