Pengendalian Intern Aset Tetap pada PT Socfin Indonesia (SOCFINDO)

Abstract

This study aims to determine how the application of internal control of fixed assets at PT. Socfin Indonesia (Socfindo) Medan. PT Socfin Indonesia Medan is an agribusiness company engaged in oil palm and rubber plantations as well as a producer of superior oil palm seeds that have been tested and proven not only in Indonesia but also internationally. The data analysis methods used are descriptive methods and comparative methods to describe or analyze research results and are used to make broader conclusions. The data used is qualitative with primary data sources, data collection techniques used are documentation and interview techniques. From the results of the study, it is known that the application of internal control of fixed assets at PT. Socfin Indonesia Medan has been going well, it can be seen from the separation of duties in the organizational structure, authorization system authorized by the authorities, recording procedures in accordance with the acquisition of fixed assets until the termination or disposal of fixed assets, and healthy practice by conducting periodic checks for matching physical property of fixed assets in accordance with the investment work of the fixed assets. Based on the research conducted, it is recommended to the company, if using depreciation of fixed assets that is not in accordance with applicable principles or company conditions. With that, it is necessary to carry out more optimal supervision, so that in the company's efforts to reduce and avoid errors or deviations in depreciation of fixed assets.