Analisis Efektifitas Pengendalian Internal dalam Meningkatkan Kinerja Karyawan pada Kantor Holding PTPN III (Persero) Jakarta

Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian internal dalam mendukung kinerja karyawan pada Kantor Holding PT Perkebunan Nusantara III (Persero) Jakarta. Meskipun berbagai penelitian telah membahas pengendalian internal berbasis COSO, kajian yang secara khusus mengeksplorasi implementasinya pada organisasi holding BUMN dan keterkaitannya dengan kinerja karyawan masih terbatas. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam terhadap 20 informan, observasi lapangan, studi dokumentasi, serta kuesioner deskriptif pendukung pada Divisi Satuan Pengawasan Intern, Manajemen Risiko, Operasional SDM, serta Keuangan Strategis dan Anggaran. Analisis data dilakukan menggunakan analisis tematik berdasarkan lima komponen COSO Framework, yaitu control environment, risk assessment, control activities, information and communication, serta monitoring activities. Hasil penelitian menunjukkan bahwa implementasi pengendalian internal secara umum telah berjalan cukup baik. Komponen control activities menjadi aspek yang paling kuat karena didukung oleh penerapan SOP dan mekanisme pengawasan yang relatif konsisten. Sebaliknya, kelemahan masih ditemukan pada aspek risk awareness, integrasi sistem informasi, koordinasi antarunit, serta tindak lanjut hasil audit yang menyebabkan munculnya temuan berulang. Temuan penelitian mengindikasikan bahwa efektivitas pengendalian internal berkaitan dengan kualitas kerja, kepatuhan terhadap prosedur, disiplin, produktivitas, dan efisiensi kerja karyawan. Penelitian ini memberikan kontribusi pada pengembangan kajian COSO dalam konteks holding BUMN serta menjadi masukan bagi perusahaan dalam memperkuat tata kelola dan sistem pengendalian internal secara berkelanjutan.

Analysis of the Effectiveness of Internal Control in Improving Employee Performance at the PTPN III (Persero) Holding Office, Jakarta

Abstract

This study aims to analyze the effectiveness of the internal control system in supporting employee performance at the Head Office of PT Perkebunan Nusantara III (Persero), Jakarta. Although numerous studies have examined COSO-based internal control systems, research specifically exploring their implementation within a state-owned holding company and their relationship with employee performance remains limited. This study employed a qualitative case study approach. Data were collected through in-depth interviews with 20 informants, field observations, document analysis, and supporting descriptive questionnaires involving personnel from the Internal Audit Unit, Risk Management Division, Human Resources Operations Division, and Strategic Finance and Budget Division. Data were analyzed using thematic analysis based on the five components of the COSO Framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings indicate that the implementation of internal control has generally been adequate. Among the five components, control activities emerged as the strongest aspect due to the consistent implementation of standard operating procedures (SOPs) and supervisory mechanisms. However, several weaknesses were identified, particularly in risk awareness, information system integration, inter-unit coordination, and audit follow-up processes, which contributed to recurring audit findings. The results further suggest that effective internal control is associated with improvements in work quality, procedural compliance, work discipline, productivity, and operational efficiency. This study contributes to the development of COSO-based internal control literature within the context of state-owned holding companies and provides practical insights for strengthening corporate governance and internal control systems on a sustainable basis.