Analisis Pengendalian Internal atas Prosedur Pembayaran Invoice Cash on Delivery pada PT A

Abstract

PT A adalah perusahaan yang bergerak di bidang jasa pelayaran dan logistik yang menghadapi kelemahan pengendalian internal pada prosedur pembayaran invoice Cash on Delivery (COD) akibat ketiadaan Standar Operasional Prosedur (SOP) tertulis serta proses verifikasi yang masih bergantung pada mekanisme manual. Penelitian ini menggunakan pendekatan evaluasi kerangka Committee of Sponsoring Organizations of the Treadway Commission (COSO) dan metode prototyping Pressman. Hasil evaluasi terhadap 17 kriteria pengendalian internal berdasarkan lima komponen COSO menghasilkan Indeks Kesesuaian Kasar (IKK) sebesar 53%, dengan komponen Lingkungan Pengendalian dan Aktivitas Pengendalian sebagai area kelemahan utama, disebabkan oleh ketiadaan kebijakan tertulis batas waktu pengajuan, proses verifikasi manual yang rentan terhadap risiko pembayaran ganda (double invoicing), serta ketiadaan SOP formal. Penelitian menghasilkan instrumen dashboard monitoring pembayaran berbasis Microsoft Excel yang memuat fitur peringatan dini (early warning system), sentralisasi informasi, otomatisasi validasi data, dan dokumentasi log kendala operasional, dengan hasil evaluasi PIECES menunjukkan peningkatan pada aspek Performance, Information, Economics, Efficiency, dan Service.

PT A is a company engaged in shipping and logistics services that faces weaknesses in internal control over its Cash on Delivery (COD) invoice payment procedure due to the absence of a written Standard Operating Procedure (SOP) and a verification process that remains dependent on manual mechanisms. This study employs an evaluation approach based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and Pressman's prototyping method. The evaluation of 17 internal control criteria across the five COSO components resulted in a Rough Compliance Index of 53%, with the Control Environment and Control Activities components identified as the primary areas of weakness, caused by the absence of a written policy on transaction submission cut off times, a manual verification process vulnerable to the risk of double invoicing, and the absence of a formal SOP. This study produced a Microsoft Excel-based payment monitoring dashboard featuring an early warning system, information centralization, automated data validation, and operational issue log documentation, with the PIECES evaluation indicating improvements in the Performance, Information, Economics, Efficiency, and Service aspects.