Penyusunan Model Kontrol Aktivitas dalam Penerapan Nilai Kolaborasi Perusahaan dengan Metode Coso (Studi Kasus: CV Mitra Karya Lima Sukses)

Abstract

Project funding is generally done through a loan mechanism from banks or third parties. Projects often experience delays in completion it affects late payments to third parties as borrowers. Therefore, companies often have to experience additional losses, namely material losses in the form of penalties and moral losses in the form of a bad company image. Therefore, in Islam there is a concept in terms of borrowing like this which is translated into the concept of collaboration. Thus, appropriate control activities can be established to run the culture of collaboration. The concept of control activities is organized through three groups of stages, namely governance and culture, strategy and goal setting, and performance. Through these three stages, the results are obtained in the form of the risk of the work process becoming longer, the risk of fraud in collaboration, and the risk of employee competence. To ensure the value of the company can run well, it is necessary to gather potential investors, provide materials that have been specified, and provide labor effectively.