ALTERNATIF PENILAIAN PENGENDALIAN INTERN UNTUK USAHA MIKRO DI INDONESIA
DOI:
https://doi.org/10.61769/jabs.v3i1.300Abstract
Assessment of internal control can be the basis for external parties to establish cooperation with the entity being assessed. For example, when trying to make a loan, the bank can be helped by the existence of an assessment score on the application of the entity's internal control to assess the risk of the credit it will give. For investors, this valuation information can be used as supporting information when making investment decisions, for example in assessing operating efficiency, corporate governance and the sustainability assessment of the company. The assessment component for the Internal Control Assessment for Micro Businesses is divided into five domains, namely: 1. Control environment; 2. Risk Assessment; 3. Control Activities; 4. Information and Communication; and 5. Supervision. The assessment component uses 30 principles detailed with 150 indicators sourced from COSO’s Internal Control Framework; Internal Control over Financial Reporting –Smaller Public Companies; and COBIT Maturity Assessment Model version 4.1.
Keywords: Internal Control Assessment, COSO’s Internal Control Framework, Internal Control over Financial Reporting –Smaller Public Companies, Maturity Assessment Model versi COBIT 4.1.
Penilaian pengendalian intern dapat menjadi dasar bagi pihak eksternal yang sedang atau berencana untuk menjalin kerjasama dengan entitas yang dinilai. Misalnya, pada saat hendak memberikan pinjaman, pihak perbankan dapat terbantu dengan adanya skor penilaian atas penerapan pengendalian intern entitas tersebut untuk menilai risiko atas kredit yang akan diberikannya. Bagi investor, informasi penilaian ini dapat digunakan sebagai informasi pendukung saat hendak membuat keputusan investasi misalnya dalam menilai efisiensi operasi, tata kelola perusahaan maupun penilaian keberlangsungan perusahaan tersebut. Komponen penilaian untuk Penilaian Pengendalian Intern untuk Usaha Mikro dibagi menjadi lima domain, yaitu: 1. Lingkungan pengendalian; 2. Penilaian Risiko; 3. Aktivitas Pengendalian; 4. Informasi dan Komunikasi; dan 5. Pengawasan. Komponen penilaian menggunakaan 30 prinsip yang dirinci dengan 150 indikator yang bersumber COSO’s Internal Control Framework; Internal Control over Financial Reporting –Smaller Public Companies; dan Maturity Assessment Model versi COBIT 4.1.
Kata Kunci: Penilaian pengendalian intern, COSO’s Internal Control Framework, Internal Control over Financial Reporting –Smaller Public Companies, Maturity Assessment Model versi COBIT 4.1.
Downloads
Published
Issue
Section
License
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
