Evaluation of Internal Control of Firearms Warehouse Management at the Head Office of XYZ Agency
Abstract
This study aims to evaluate internal control in the management of firearms warehouses at the head office of XYZ agency. This evaluation is important because of the risk of misuse of firearms and audit findings related to differences in recording firearms at the XYZ Agency which indicate internal control deficiencies. Through a qualitative method with a case study approach, this research focuses on analyzing internal control deficiencies. Data were obtained from interviews, observations, and document reviews. The data analysis technique uses content analysis with the basis of evaluation referring to the Internal Control Integrated Framework COSO 2013, specifically the components of risk assessment and control activities. The results showed that there were internal control deficiencies in the procedures established for the management of firearms warehouses. This study provides recommendations in order to improve internal control efforts in the management of firearms warehouses at the head office of the XYZ agency and can be a reference for agencies with similar authority.
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References
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Xu, H. (2024). Regulatory fragmentation and internal control weaknesses. Journal of Accounting and Public Policy, 44, 107191. https://doi.org/10.1016/J.JACCPUBPOL.2024.107191
Yin, R. K. (2018). Case Study Research and Applications (6th ed.). SAGE Publication.
Banda, A. C. D., Agip, L. N. R., & Rodríguez, V. H. P. (2024). Ethical Practices and Efficiency in the Internal Control of Peruvian Public Transport. Journal of Ecohumanism, 3(6), 365–374. https://doi.org/10.62754/joe.v3i6.4008
Boufounou, P., Eriotis, N., Kounadeas, T., Argyropoulos, P., & Poulopoulos, J. (2024). Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development. Economies, 12(4
Cao, Z., Chen, S. X., Jiang, M., & Xiang, M. (2024). Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures. Accounting Forum, 48(2), 225–250. https://doi.org/10.1080/01559982.2022.2147470
COSO. (2013). Internal Control—Integrated Framework. Committee of Internal Control.
Deng, K., Hu, F., Tian, G. G., & Zhong, Z. (2022). Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China. Journal of Contemporary Accounting and Economics, 18(1). https://doi.org/10.1016/j.jcae.2021.100282
Ellet, W. (2018). The case study handbook, revised edition: A student’s guide. Harvard Business Press.
Fathah, R. N. (2019). Analisis Sistem Pengendalian Internal pada Rumah Sakit Umum PKU Muhammadiyah Nanggulan. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 198. https://doi.org/10.24912/jmieb.v3i1.2079
Graham, L. (2015). Internal control audit and compliance: Documentation and testing under the new COSO framework. In Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. Wiley Professional Development (P&T). https
Hendryani, S., & Siswantoro, D. (2024). Evaluasi Sistem Pengendalian Internal atas Pertanggungjawaban Bantuan Pemerintah pada Badan X. Owner, 8(2), 1404–1412. https://doi.org/10.33395/owner.v8i2.2178
Ikaputri, D., & Fatima, E. (2023). Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa. Owner, 7(4), 3580–3590. https://doi.org/10.33395/owner.v7i4.1663
Indriani, R., & Siswantoro, D. (2023). Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Owner, 7(4), 3006–3017. https://doi.org/10.33395/owner.v7i4.1656
Khumaira, A. T. (2021). S3 Evaluasi Pengendalian Internal Siklus Penjualan PT Geoff.
Kim, Y., & Matkin, D. S. T. (2020). Financial Condition and Internal Control Deficiencies: Evidence From New York Counties. Public Budgeting and Finance, 40(1), 45–69. https://doi.org/10.1111/pbaf.12246
Kusnia, H. M., Anwar, A. S. H., & Mudrifah, M. (2020). Sistem Pengendalian Internal Penerimaan Kas (Studi Kasus Pada CV Sekartika Jati Rencana). Jurnal Akademi Akuntansi, 3(2), 153–162. https://doi.org/10.22219/jaa.v3i2.13300
Le, H. Q., Vu, T. P. L., Do, V. P. A., & Do, A. D. (2022). The enduring effect of formalization on firm-level corruption in Vietnam: The mediating role of internal control. International Review of Economics and Finance, 82, 364–373. https://doi.org/10.101
Leke, A. A. C. M., Irawati, R. I., & Candradewini, C. (2022). Analisis Lingkungan Pengendalian dalam Pelaksanaan SPIP di Inspektorat Kabulaten Nagekeo. Owner, 6(1), 136–146. https://doi.org/10.33395/owner.v6i1.540
Lestari, R., & Hermawan, A. A. (2023). Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN. Owner, 7(4), 3338–3349. https://doi.org/10.33395/owner.v7i4.1733
Li, J., & Ding, J. (2024). The peer effects on disclosure of corporate internal control weakness. Finance Research Letters, 61, 104918. https://doi.org/10.1016/J.FRL.2023.104918
Pamungkas, B., Avrian, C., & Ibtida, R. (2019). Factors influencing audit findings of the Indonesian district governments’ financial statements. Cogent Business & Management, 6(1), 1673102. https://doi.org/10.1080/23311975.2019.1673102
Pan, D., Chen, W., Zhang, J., & Fang, H. (2023). Government accounting supervision and excessive perk consumption of executives: Evidence from China. Finance Research Letters, 57, 104139. https://doi.org/10.1016/J.FRL.2023.104139
Pemerintah RI. (1996). Peraturan Pemerintah XX Tahun 1966 tentang Senjata Api Dinas Instansi XYZ. Jakarta: Republik Indonesia.
Pemerintah RI. (2023). Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana.
Polri. (2022). Peraturan Kepolisian Negara Republik Indonesia Nomor 1 Tahun 2022 tentang Perizinan, Pengawasan dan Pengendalian Senjata Api Standar Kepolisian Negara Republik Indonesia, Senjata Api Non Organik Kepolisian Negara Republik Indonesia/Tentara
Pusiknas Bareskrim. (2023). Kejahatan dengan Senjata Akibatkan Ratusan Orang Jadi Korban. Diakses pada tanggal 30 April 2024, dari https://pusiknas.polri.go.id/detail_artikel/kejahatan_dengan_senjata_akibatkan_ratusan_orang_jadi_korban
Romney, M. B., & Steinbart, P. J. (2021). Accounting Information Systems, Global Edition. (15th ed.). Pearson International Content. https://bookshelf.vitalsource.com/books/9781292353371
Sari, D. N., & Darmastuti, D. (2023). Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results. Jurnal Akuntansi Dan Auditing Indonesia, 27(1), 2023. https://doi.org/10.20885/jaai.vol27.i
Saunders, M. N. K., Lewis, P., & Thornhill, A. (2019). Research Methods for Business Students (8th ed.). Pearson International Content. https://bookshelf.vitalsource.com/books/9781292208794
Sekaran, U., & Bougie, R. (2019). Research Methods For Business: A Skill Building Approach (8th ed.). Wiley Global Education US. https://bookshelf.vitalsource.com/reader/books/9781119561248
Sensia, G. O., & Salomo, R. V. (2019). Analisis Pelaksanaan Sistem Pengendalian Intern Pemerintah di Indonesia. In JIAP (Vol. 5, Issue 1).
Shonhadji, N., & Maulidi, A. (2022). Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime. Journal of Financial Crime, 29(2), 770–786. https://doi.org/10.1108/JFC-10-
Wang, Q., Xue, X., Yang, D., & Lee, C. K. H. (2021). Internal control system and mechanism of Chinese listed companies: an empirical study. Enterprise Information Systems, 15(1), 105–130. https://doi.org/10.1080/17517575.2020.1778094
Wilford, A. L., Bodin, L. D., & Gordon, L. A. (2020). Using the analytic hierarchy process to assess the impact of internal control weaknesses on firm performance. International Journal of the Analytic Hierarchy Process, 12(2), 203–227. https://doi.org/10
Winarna, J., Muhtar, M., Sutaryo, S., & Amidjaya, P. G. (2021). Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments. Public Finance Quarterly, 66(2), 88–107. https://doi.org/10.355
Xu, H. (2024). Regulatory fragmentation and internal control weaknesses. Journal of Accounting and Public Policy, 44, 107191. https://doi.org/10.1016/J.JACCPUBPOL.2024.107191
Yin, R. K. (2018). Case Study Research and Applications (6th ed.). SAGE Publication.
Published
2024-11-20
How to Cite
ARISTO, Yurinto; HARAHAP, Siti Nurwahyuningsih.
Evaluation of Internal Control of Firearms Warehouse Management at the Head Office of XYZ Agency.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 12, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120569>. Date accessed: 15 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i12.p04.
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