Analisis Sistem Pengendalian Internal dan Implementasi Manajemen Risiko pada Proses Pengadaan Barang dan Jasa (E-Procurement) Berdasarkan Keputusan Direksi Nomor 305 Tahun 2010 (Studi Kasus pada PT XYZ (Persero) Wilayah Kalimantan Selatan Kalimantan Tengah)

Abstract

This thesis describes the process of procurement of goods and services to PT XYZ (Persero) Region South Kalimantan Central Kalimantan. The author tries to analyze the system based on the COSO internal control and ERM implementation as guidance in implementing internal controls and disclose the procurement of goods and services in accordance with Decree No. 305 of 2010 the Board of Directors of PT XYZ (Persero) Region South Kalimantan Central Kalimantan. The purpose of PT XYZ (Persero) in conducting the procurement of goods and services (E Procurement) is to support the implementation of good corporate governance in BUMN and provide benefits in transparency, efficiency and good internal controls on the procurement of goods and services. In running the procurement of goods and services, prospective providers of goods and services are still difficult to find information about the unit price of goods, the unequal treatment to prospective suppliers of goods and services and inefficiency. PT XYZ expects through e procurement can reduce inefficiencies in corporate, disclose information transparency in procurement, accountability, getting prospective providers of goods and services are the best, get the most competitive prices and to earn the trust of stakeholders.