Penerapan Sistem Pengendalian Internal dalam Pencegahan Fraud pada Proses Pemeliharaan Aset Tetap pada Perusahaan Properti

Anisa Nurbeauty; Dyah Ratnawati

doi:10.30640/ekonomika45.v13i1.4804

Authors

Anisa Nurbeauty Universitas Pembangunan Nasional "Veteran" Jawa Timur
Dyah Ratnawati Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.30640/ekonomika45.v13i1.4804

Keywords:

Asset Maintenance, COSO Framework, Fraud Prevention, Internal Control, MyBirawa

Abstract

This study explores how internal control systems (ICS) are applied to prevent fraud in the maintenance of fixed assets at Property company, with a particular focus on the use of a digital platform called MyBirawa. Using a qualitative case study approach, data were gathered through interviews, direct field observations, and internal documents. The analysis is guided by the five pillars of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings suggest that while the company has demonstrated strong efforts in establishing control procedures—especially in terms of ethics and operational oversight—several areas still require attention. These include more structured risk evaluations, improved flow of communication, and stronger monitoring mechanisms. Although MyBirawa has the potential to enhance transparency and accountability, its current use has not yet fully reached its intended impact. To improve internal controls further, the study recommends deeper integration of technology, consistent employee

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