Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs
This study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs. The research method used in this study is a qualitative method...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2023-12-01
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| Series: | Journal of Innovation and Applied Technology |
| Subjects: | |
| Online Access: | https://jiat.ub.ac.id/index.php/jiat/article/view/457 |
| _version_ | 1797268804724588544 |
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| author | Kariyoto Kariyoto Tibyani Tibyani |
| author_facet | Kariyoto Kariyoto Tibyani Tibyani |
| author_sort | Kariyoto Kariyoto |
| collection | DOAJ |
| description | This study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs. The research method used in this study is a qualitative method with the type of case study. Based on observations, it is known that the internal control of raw materials and supporting ingredients for Nusantara corn chips is still very simple. Based on the survey, it shows that in the control of raw and supporting materials at Emping Jagung Nusantara, there are 10 principles that are appropriate and 7 that are not in accordance with the COSO internal control components. In accordance with this, there are several principles that are not relevant for MSMEs, such as the absence of a board or audit committee as a supervisor for MSMEs Emping Jagung Nusantara. The above basis is irrelevant and takes into account the principles of cost and benefit, the principles of COSO, so that COSO internal controls are formed for MSMEs. |
| first_indexed | 2024-04-25T01:38:18Z |
| format | Article |
| id | doaj.art-ebbe4980ed9c487fa64c71a2fac454ee |
| institution | Directory Open Access Journal |
| issn | 2502-4973 2477-7951 |
| language | English |
| last_indexed | 2024-04-25T01:38:18Z |
| publishDate | 2023-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Journal of Innovation and Applied Technology |
| spelling | doaj.art-ebbe4980ed9c487fa64c71a2fac454ee2024-03-08T08:47:32ZengUniversity of BrawijayaJournal of Innovation and Applied Technology2502-49732477-79512023-12-0192414910.21776/ub.jiat.2023.009.02.007260Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEsKariyoto KariyotoTibyani TibyaniThis study aims to determine the application of raw material control and internal support according to COSO and COSO modifications for Micro, Small and Medium Enterprises (MSMEs). The object under study is the Nusantara Corn Chips SMEs. The research method used in this study is a qualitative method with the type of case study. Based on observations, it is known that the internal control of raw materials and supporting ingredients for Nusantara corn chips is still very simple. Based on the survey, it shows that in the control of raw and supporting materials at Emping Jagung Nusantara, there are 10 principles that are appropriate and 7 that are not in accordance with the COSO internal control components. In accordance with this, there are several principles that are not relevant for MSMEs, such as the absence of a board or audit committee as a supervisor for MSMEs Emping Jagung Nusantara. The above basis is irrelevant and takes into account the principles of cost and benefit, the principles of COSO, so that COSO internal controls are formed for MSMEs.https://jiat.ub.ac.id/index.php/jiat/article/view/457company profile, website, aplikasi e-commerce, media sosial, pemasaran ekspor |
| spellingShingle | Kariyoto Kariyoto Tibyani Tibyani Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs Journal of Innovation and Applied Technology company profile, website, aplikasi e-commerce, media sosial, pemasaran ekspor |
| title | Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs |
| title_full | Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs |
| title_fullStr | Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs |
| title_full_unstemmed | Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs |
| title_short | Modification Of Coso Internal Control For The Economy Of Indonesian Corn Emblems SMEs |
| title_sort | modification of coso internal control for the economy of indonesian corn emblems smes |
| topic | company profile, website, aplikasi e-commerce, media sosial, pemasaran ekspor |
| url | https://jiat.ub.ac.id/index.php/jiat/article/view/457 |
| work_keys_str_mv | AT kariyotokariyoto modificationofcosointernalcontrolfortheeconomyofindonesiancornemblemssmes AT tibyanitibyani modificationofcosointernalcontrolfortheeconomyofindonesiancornemblemssmes |