The Essence of Internal Control at XYZ Automotive Limited in a Phenomenological Perspective
DOI:
https://doi.org/10.21009/japa.0501.08Keywords:
Internal Control, COSO Framework, Cresswell's Phenomenological, General AdministrationAbstract
This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that Internal audit consists of five components: integrity committees, risk assessment, risk management activities, whistleblower system transparency, and collaboration to improve performance. It focuses on KPIs, internal audits, and communication, while also addressing weaknesses, resistance to change, and communication issues.
References
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Ghafoury, M., Roosta, A., & Hajipour, B. (2020). A Phenomenological Study of Customer Disvalue. Iranian journal of Management Studies (IJMS), 13(3), 367–390. https://doi.org/10.22059/IJMS.2020.289282.673797
Harared, B. A., & Heriyanto, R. P. (2022). Analisis Efektivitas Pengendalian Internal Penerimaan dan Pengeluaran Kas (Studi Kasus pada Klinik X). JIS (Jurnal Ilmu Siber), 1(3), 77–81.
Hastuti, Burhany, D. I., Rufaedah, Y., Mai, M. U., & Rochendi, H. (2021). Evaluasi Efektivitas Sistem Pengendalian Intern Piutang pada Perguruan Tinggi Negeri (Suatu Studi Kasus). Jurnal Riset Akuntansi, 13(1), 75–87.
Hirsto, H., Koskela, M., & Jokipii, A. (2023). Performing Financial Communication as Professional Practice: The Interplay of Consensus and Tension in Earnings Calls. Journal of Professions and Organization, 20, 1–17. https://doi.org/10.1093/jpo/joad011
Illu, W. (2017). Esensi Kepemimpinan Dalam Perspektif Perjanjian Lama. Missio Ecclesiae, 6(2), 198–220.
Khattak, A. N., Ramzan, S., & Rehman, C. A. (2015). Organization Development Through Effective Hiring System: A Phenomenological Study of Business Organizations. The Journal of Commerce, 7(4), 152–168.
Khoerunnisa, L., Nugraha, & Kurniati, F. (2023). Pengaruh Whistleblowing dan Sistem Pengendalian Internal terhadap Pencegahan Fraud pada Pengelolaan Dana Desa (Studi Fenomenologi pada Aparatur Desa di Kecamatan Karangnunggal, Kabupaten Tasikmalaya). Journal of Finance, Entrepreneurship, and Accounting Education Research, 2(2), 143–154. https://ejournal.upi.edu/index.php/fineteach
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Mik. (2019, September 26). Lakukan Kecurangan, Induk Mercedes-Benz Didenda Rp13,5 T. CNN Indonesia. https://www.cnnindonesia.com/otomotif/20190925104347-579-433760/lakukan-kecurangan-induk-mercedes-benz-didenda-rp135-t
Novinia, A., & Meiden, C. (2016). Studi Fenomenologi : Pemaknaan Sistem Pengendalian Internal. IBI Kwik Kian Gie.
Nurhayati. (2016). Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting. Procedia - Social and Behavioral Sciences, 219, 541–547. https://doi.org/10.1016/j.sbspro.2016.05.032
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Pahala, I., Sudarma, M., Sutrisno, & Rosidi. (2019). Accountability in Stakeholders Perspective: Views From State University Of Jakarta With A Phenomenological Approach. Academy of Accounting and Financial Studies Journal, 23(2), 1–8.
Plant, O. H., van Hillegersberg, J., & Aldea, A. (2022). Rethinking IT governance: Designing a Framework for Mitigating Risk and Fostering Internal Control in a DevOps Environment. International Journal of Accounting Information Systems, 45, 1–17. https://doi.org/10.1016/j.accinf.2022.100560
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Rifani, A., & Sadikin, A. (2020). Financial Technology, Financial Literacy And Wetlands Community Resilience In Banjarmasin (Phenomenological Study On Traditional Jukung Craftsmen Of South Kalimantan). Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 17(4), 404–411.
Roekhudin, Triyuwono, I., Sukoharsono, E. G., & Rosidi. (2015). Fair Value Measurements (FVMs) Rejection and Reconstruction: A Phenomenological Study of Internal Accountant Response towards FV Accounting and Reporting. Procedia - Social and Behavioral Sciences, 211, 880–889. https://doi.org/10.1016/j.sbspro.2015.11.116
Rokhis, R. (2016). Memaknai Pesan Islam: Studi Fenomenologi Mualaf di Purwokerto. International Conference of Moslem Society, 1, 346–354. https://doi.org/10.24090/icms.2016.2412
Rondhi, M. (2014). Fungsi Seni bagi Kehidupan Manusia: Kajian Teoretik. IMAJINASI: Jurnal Seni, VIII(2), 115–128.
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Tim Ikatan Akuntan Indonesia. (2015). Modul Charted Accountant: Sistem Informasi dan Pengendalian Internal. Ikatan Akuntan Indonesia.
Tuanakotta, T. M. (2019). Audit Internal Berbasis Risiko (E. S. Suharsi & J. R. Sibarani, Ed.). Salemba Empat.
Ulfiyati, N. S. (2020). Pemikiran Hermeneutika Rudolf Bultmann: Eksistensialisasi dan Demitologisasi. Atthiflah: Journal of Early Childhood Islamic Education, 7(1), 29–35.
Usman, S., & Togubu, J. (2022). Studi Fenomenologi Sistem Pengendalian Internal Terhadap Pengelolaan Badan Usaha Milik Desa (BUMDes) Borero Desa Ampera Kecamatan Oba Utara. Tahkim, 18(1), 150–171.
Zamzani, F., Faiz, I. A., & Mukhlis. (2022). Audit Internal Konsep dan Praktik (Siti, Ed.; 6 ed.). Gadjah Mada University Press.
Afrizal, F., & Handayani, W. (2023). Eksplorasi Dilema Independensi: Studi Fenomenologi Auditor Internal Perguruan Tinggi. Jurnal Akuntansi Trisakti, 10(1), 69–86. https://doi.org/10.25105/jat.v10i1.15368
Arbar, T. F. (2020, Februari 11). Laba Mercedes-Benz Anjlok, PHK Hantui Ribuan Pekerja. CNBC Indonesia. https://www.cnbcindonesia.com/market/20200211174325-17-137076/laba-mercedes-benz-anjlok-phk-hantui-ribuan-pekerja
Aripratiwi, R. A. (2020). Integritas Kebenaran Akuntan Publik di KAP “ABC” Surabaya (Studi Fenomenologi). AKTSAR: Jurnal Akuntansi Syariah, 3(2), 163–176. https://doi.org/10.21043/aktsar.v3i2.8738
Aripratiwi, R. A., Ludigdo, U., & Achsin, M. (2017). Memaknai Sikap Integritas Akuntan Publik Di Kap “Cemerlang” Surabaya (Studi Fenomenologi). JRAK: Jurnal Reviu Akuntansi dan Keuangan, 7(1), 993–1002.
Ar’Reza, I. F., Wardoyo, C., & Putri, S. F. (2020). Internal Auditors’ Fraud Detection: A Phenomenological Study. IJAFAP: International Journal Of Accounting & Finance in Asia Pacific, 3(2), 68–76.
Beloan, B., Faradillaarwinda Mongan, F., Nyoman, N., & Suryandari, A. (2019). Eksplorasi Pemaknaan Pelaporan Spt Tahunan PPh 21 Dari Kacamata Wajib Pajak Orang Pribadi (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara). JUARA: Jurnal Riset Akutansi, 9(2), 23–30.
Callista, W. B., Anwar, C., & Nasution, H. (2021). Implementation of Sustainable Finance and Environment. Journal Research of Social Science, Economics, and Management, 1(4), 436–442. https://doi.org/10.36418/jrssem.v1i4.32
Creswell, J. W. (2023). Penelitian Kualitatif & Desain Riset: Memilih diantara Lima Pendekatan (S. Z. Qudsy, Ed.; 3 ed.). Pustaka Pelajar.
Dyarini, Mansah, A., Alam, A., & Putri, A. D. (2022). Studi Fenomenologi : Metode Pembayaran pada Marketplace Dilihat Dari Perspektif Ekonomi Islam. Seminar Nasional Penelitian LPPM UMJ, 1–7. http://jurnal.umj.ac.id/index.php/semnaslit
Fathony, A. A., & Rahayu, Y. T. (2016). Pengaruh Biaya Administrasi Umum Terhadap Laba Operasional Pada PT. Adhi Karya Tbk (Studi Empiris pada Salah Satu Perusahaan yang Terdaftar di Bursa Efek Indonesia). Akurat: Jurnal Ilmiah Akuntansi, 7(2).
Fea. (2019, Januari 8). Jerman Buka Jalan Gugat Mercedes-Benz Soal “Dieselgate.” CNN Indonesia. https://www.cnnindonesia.com/otomotif/20190107150611-579-359015/jerman-buka-jalan-gugat-mercedes-benz-soal-dieselgate
Fea. (2023, Januari 20). Rumor Ambil Alih Mercy Belum Jelas, Indomobil Mulai Bisnis Mobil Bekas. cnnindonesia.com. https://www.cnnindonesia.com/otomotif/20230120174916-579-903207/rumor-ambil-alih-mercy-belum-jelas-indomobil-mulai-bisnis-mobil-bekas
Febrianti, F., Mulyadi, A., & Setiawan, Y. (2021). Analisis Pengendalian Internal dan Kecenderungan Kecurangan (Fraud) Usaha Mikro Kecil Menengah di Kota Tasikmalaya. Jurnal Ilmu Manajemen dan Bisnis, 12(1), 73–78.
Fitranty, S. A., & Baridwan, Z. (2014). Studi Fenomenologi: Pemaknaan Sistem Pengendalian Internal-Lingkungan Pengendalian pada Dea Cake And Bakery. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(1), 1–27.
Fitria, F., & Fahmi, M. (2020). Efektivitas Sistem Pengendalian Internal Menggunakan Pendekatan Committee Of Sponsoring Organization Of Treadway Comission (COSO) Di PT Indonesia Asahan Alumunium (Persero). Literasi: Jurnal Bisnis dan Ekonomi, 2(1), 27–47.
Ghafoury, M., Roosta, A., & Hajipour, B. (2020). A Phenomenological Study of Customer Disvalue. Iranian journal of Management Studies (IJMS), 13(3), 367–390. https://doi.org/10.22059/IJMS.2020.289282.673797
Harared, B. A., & Heriyanto, R. P. (2022). Analisis Efektivitas Pengendalian Internal Penerimaan dan Pengeluaran Kas (Studi Kasus pada Klinik X). JIS (Jurnal Ilmu Siber), 1(3), 77–81.
Hastuti, Burhany, D. I., Rufaedah, Y., Mai, M. U., & Rochendi, H. (2021). Evaluasi Efektivitas Sistem Pengendalian Intern Piutang pada Perguruan Tinggi Negeri (Suatu Studi Kasus). Jurnal Riset Akuntansi, 13(1), 75–87.
Hirsto, H., Koskela, M., & Jokipii, A. (2023). Performing Financial Communication as Professional Practice: The Interplay of Consensus and Tension in Earnings Calls. Journal of Professions and Organization, 20, 1–17. https://doi.org/10.1093/jpo/joad011
Illu, W. (2017). Esensi Kepemimpinan Dalam Perspektif Perjanjian Lama. Missio Ecclesiae, 6(2), 198–220.
Khattak, A. N., Ramzan, S., & Rehman, C. A. (2015). Organization Development Through Effective Hiring System: A Phenomenological Study of Business Organizations. The Journal of Commerce, 7(4), 152–168.
Khoerunnisa, L., Nugraha, & Kurniati, F. (2023). Pengaruh Whistleblowing dan Sistem Pengendalian Internal terhadap Pencegahan Fraud pada Pengelolaan Dana Desa (Studi Fenomenologi pada Aparatur Desa di Kecamatan Karangnunggal, Kabupaten Tasikmalaya). Journal of Finance, Entrepreneurship, and Accounting Education Research, 2(2), 143–154. https://ejournal.upi.edu/index.php/fineteach
Kilis, S. K., Elim, I., & Latjandu, L. D. (2021). Evaluasi Pengendalian Internal Terhadap Penjualan Kredit pada PT Amarta Multidinamika Manado. Jurnal EMBA, 9(3), 16–22.
Mik. (2019, September 26). Lakukan Kecurangan, Induk Mercedes-Benz Didenda Rp13,5 T. CNN Indonesia. https://www.cnnindonesia.com/otomotif/20190925104347-579-433760/lakukan-kecurangan-induk-mercedes-benz-didenda-rp135-t
Novinia, A., & Meiden, C. (2016). Studi Fenomenologi : Pemaknaan Sistem Pengendalian Internal. IBI Kwik Kian Gie.
Nurhayati. (2016). Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting. Procedia - Social and Behavioral Sciences, 219, 541–547. https://doi.org/10.1016/j.sbspro.2016.05.032
Pahala, I., Sudarma, M., Sutrisno, & Rosidi. (2016). Financial Accountability on Public Service Agency (BLU): Phenomenological study at the State University of Jakarta. Review of Integrative Business and Economics Research, 5(2), 11–27. http://buscompress.com/journal-home.html
Pahala, I., Sudarma, M., Sutrisno, & Rosidi. (2019). Accountability in Stakeholders Perspective: Views From State University Of Jakarta With A Phenomenological Approach. Academy of Accounting and Financial Studies Journal, 23(2), 1–8.
Plant, O. H., van Hillegersberg, J., & Aldea, A. (2022). Rethinking IT governance: Designing a Framework for Mitigating Risk and Fostering Internal Control in a DevOps Environment. International Journal of Accounting Information Systems, 45, 1–17. https://doi.org/10.1016/j.accinf.2022.100560
Purwohedi, U. (2022). Metode Penelitian Prinsip dan Praktik (TIM RAS, Ed.). Raih Asa Sukses.
Rahman, K. G. (2020). Sistem Pengendalian Internal dan Peran Audit Internal Terhadap Pencegahan Kecurangan. BJRA: Bongaya Journal for Research in Accounting, 3(1), 20–27.
Rifani, A., & Sadikin, A. (2020). Financial Technology, Financial Literacy And Wetlands Community Resilience In Banjarmasin (Phenomenological Study On Traditional Jukung Craftsmen Of South Kalimantan). Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 17(4), 404–411.
Roekhudin, Triyuwono, I., Sukoharsono, E. G., & Rosidi. (2015). Fair Value Measurements (FVMs) Rejection and Reconstruction: A Phenomenological Study of Internal Accountant Response towards FV Accounting and Reporting. Procedia - Social and Behavioral Sciences, 211, 880–889. https://doi.org/10.1016/j.sbspro.2015.11.116
Rokhis, R. (2016). Memaknai Pesan Islam: Studi Fenomenologi Mualaf di Purwokerto. International Conference of Moslem Society, 1, 346–354. https://doi.org/10.24090/icms.2016.2412
Rondhi, M. (2014). Fungsi Seni bagi Kehidupan Manusia: Kajian Teoretik. IMAJINASI: Jurnal Seni, VIII(2), 115–128.
Sugiyono. (2020). Metode Penelitian Kualitatif (S. Y. Suryandari, Ed.; 3 ed.). ALFABETA.
Sutha, D. W. (2018). Administrasi Perkantoran: Cara Mudah Memahami Konsep Dasar Administrasi Perkantoran Secara Umum. www.indomediapustaka.com
Tim Ikatan Akuntan Indonesia. (2015). Modul Charted Accountant: Sistem Informasi dan Pengendalian Internal. Ikatan Akuntan Indonesia.
Tuanakotta, T. M. (2019). Audit Internal Berbasis Risiko (E. S. Suharsi & J. R. Sibarani, Ed.). Salemba Empat.
Ulfiyati, N. S. (2020). Pemikiran Hermeneutika Rudolf Bultmann: Eksistensialisasi dan Demitologisasi. Atthiflah: Journal of Early Childhood Islamic Education, 7(1), 29–35.
Usman, S., & Togubu, J. (2022). Studi Fenomenologi Sistem Pengendalian Internal Terhadap Pengelolaan Badan Usaha Milik Desa (BUMDes) Borero Desa Ampera Kecamatan Oba Utara. Tahkim, 18(1), 150–171.
Zamzani, F., Faiz, I. A., & Mukhlis. (2022). Audit Internal Konsep dan Praktik (Siti, Ed.; 6 ed.). Gadjah Mada University Press.
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Published
2024-06-17
How to Cite
Al Salam, F., Anwar, C., & Khairunnisa, H. (2024). The Essence of Internal Control at XYZ Automotive Limited in a Phenomenological Perspective. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(1), 113–126. https://doi.org/10.21009/japa.0501.08
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