PENGENDALIAN INTERNAL TERHADAP BIAYA OPERASIONAL PERUSAHAAN SEBAGAI BENTUK PERTANGGUNGJAWABAN KEPADA NEGARA PADA PT PERTAMINA HULU ENERGI WEST MADURA OFFSHORE
ABSTRACT: Operational costs
is one of the most
important part in
preparing the income
statement either small
or large companies that have the
type and volume of different activities. Operating costs is also essential to
the sustainability of a company, it
would require an accurate
control of operational costs. Control
of the company’s operating costs will help
the carefull management
to achieve corporate
objectives. Form of
setting goals and
standards for the implementation of
the control of
each company is
SOP (Standard Operating
Procedure) serve as
guidelines for any company, especially within large
companies. With the SOP (Standard Operating Procedure) will assist the company
in the exercise control over operations of the company. Internal control
components according to the Warren Committee of
Sponsoring Organization of
Tradeway Commission (COSO),
namely the control
environment, risk assessment, control procedures, information
and communication, and monitoring. Based on the five components of internal
control, the authors conducted
an analysis of
internal controls over
the company’s operating
expenses as a form of accountability to the state in PT
Pertamina Hulu Energi West Madura Offshore. Based on the above analysis has
been done the author,
it can be
concluded that the
internal control structure
of the company’s
operating costs are in
accordance with the SOP (Standard Operating Procedure) is set.
Keywords: Standard Operating
Procedure, Internal Control, Operational Costs
Penulis: JIPSI MESSILA
Kode Jurnal: jpakuntansidd120072
