Penerapan Sistem Pengendalian Internal Untuk Pencegahan Korupsi Dan Meningkatkan Efisiensi Transparansi Operasional Perusahaan
DOI:
https://doi.org/10.56013/jak.v6i3.6444Keywords:
Internal Control System (ICS), Fraud, Digitalization, Effectiveness, EfficiencyAbstract
This community service program aimed to assist CV Teh Kota in improving its operational management and internal control system to become more effective, efficient, and transparent. Based on the initial assessment conducted through observations, interviews, and document analysis, it was found that transaction recording and inventory management were still performed manually, lacked synchronization across departments, and were not supported by an adequate Internal Control System (ICS). These conditions resulted in various problems, including delays in reporting, inventory data discrepancies, recording errors, and potential fraudulent activities.As a solution, the community service team designed and facilitated the implementation of an Internal Control System based on the Qasir Teh Kota application, which enables automatic and real-time transaction recording. The system was complemented by supporting documents, including daily transaction forms, inventory records, and manual reports used as data verification tools. The assistance program also included employee training on transaction recording procedures, application usage, and the importance of internal control. The implementation evaluation demonstrated improvements in data accuracy, reporting timeliness, inventory control, and a reduction in operational errors. The implementation of this system significantly enhanced the company's operational effectiveness and efficiency by improving interdepartmental coordination, reducing the risk of fraud, and supporting data-driven decision-making. Furthermore, these operational improvements contributed to increased profitability, more stable cash flow, and greater business sustainability. Nevertheless, the program encountered several limitations, including the relatively short mentoring period, varying levels of employees' digital literacy, technical constraints related to devices and network connectivity, and the incomplete integration between digital and manual recording systems. These limitations provide valuable insights for future program development, particularly in strengthening human resource capabilities, improving digital infrastructure, and establishing a sustainable monitoring system. Overall, this community service program successfully assisted CV Teh Kota in developing a technology-based Internal Control System that is more structured, accurate, and sustainable, thereby providing a strong foundation for improving operational performance and enhancing the company's competitiveness.
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