Analisis Pengendalian Internal Sistem Akuntansi Berbasis COSO Framework sebagai Dasar Perancangan Sistem Akuntansi UMKM ABS

Abstract

UMKM ABS telah menggunakan sistem order berbasis digital, namun belum terintegrasi dengan sistem akuntansi sehingga pencatatan transaksi masih dilakukan secara manual dan penyusunan laporan keuangan menjadi kurang efisien. Penelitian ini bertujuan menganalisis siklus akuntansi, mengevaluasi pengendalian internal berdasarkan Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework, serta merancang buku panduan sistem akuntansi terintegrasi. Penelitian menggunakan metode deskriptif kualitatif dengan teknik observasi, wawancara, dokumentasi, dan studi pustaka. Perancangan dilakukan menggunakan model ADDIE pada tahap Analysis, Design, dan Development. Hasil penelitian menunjukkan kelemahan pengendalian internal pada kebijakan, prosedur, dokumentasi, pemisahan tugas, dan integrasi sistem. Penelitian menghasilkan buku panduan sistem akuntansi berbasis COSO yang diharapkan menjadi acuan perancangan sistem akuntansi terintegrasi dan meningkatkan efektivitas pengendalian internal.

ABS MSME has implemented a digital order system; however, it is not integrated with the accounting system, resulting in manual transaction recording and inefficient financial reporting. This study aims to analyze the accounting system, evaluate internal control based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework, and develop an integrated accounting system guidebook. A descriptive qualitative method was employed using observation, interviews, documentation, and literature review. The system was designed using the ADDIE model, limited to the Analysis, Design, and Development stages. The findings reveal weaknesses in policies, procedures, documentation, segregation of duties, and system integration. This study produced a COSO-based accounting system guidebook to support the development of an integrated accounting system and improve internal control effectiveness.