| Summary: | This research background is the increasing needs of fuel oil which is
requiring PT Pertamina to undertake their operation distribution of BBM better.
In order to increase the effectiveness and efficiency of the company's
performance, it is required a good internal control. The aim of this research is to
evaluate the effectiveness of the internal control in reaching the company's vision
and mission, and also to get empirical prove in applying the elements of internal
control in a company.
This research is a qualitative research and uses observation, interview
and questionnaire methods to get the data. The foundation of the research uses
the components of COSO internal control. The data analysis is done by
evaluating the empirical prove which is acquired from the result of the
observation in the operation process, documents inspection, and employees'
confirmation.
As for the final result of this research, the company has already had a
good internal control which has been run effectively. However, the internal
control system can only push the possibility in the occurrence of any violation
and cannot completely omit the violation itself. Therefore, an internal control
should be designed dynamically, in accordance to the characteristic of the
company.
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