Analysis of the internal control system in gas stations

https://doi.org/10.35912/ijfam.v6i4.2186
Published: Mar 26, 2025

Abstract:

Purpose: This Study aims to analyze the internal control system in the expenditure cycle and revenue cycle at PT HM Batarai's gas stations and provide recommendations to improve the effectiveness of its internal control system.

Methodology/approach: The method used is a descriptive qualitative with a case study approach at the PT HM Batarai’s gas station. The primary and secondary data were validated using triangulation by observing gas station activities, conducting interviews with company management, and analyzing company documents.

Results/findings: The results show that the internal control system of PT HM Batarai is ineffective due to the absence of supporting documents such as company regulations and integrity pacts, the lack of a risk management function, the absence of written processes and policies regarding company activities, and the lack of evaluation conducted on the internal control system.

Limitations: This study is limited to evaluating the internal control system in the revenue and expenditure cycles implemented by PT HM Batarai using the COSO 2013 conceptual framework.

Contribution: This study can serve as an evaluation resource for the management of PT HM Batarai, enabling them to enhance the effectiveness of the company's internal control system.

Novelty: This study used a case study at a gas station, a critical business unit in the energy sector that heavily relies on cash, but this has yet to be discussed much.

Keywords: Internal Control, Gas Station, Revenue Cycle, Expenditure Cycle

Keywords:
1. Internal Control
2. Gas Station
3. Revenue Cycle
4. Expenditur Cycle
Authors:
1 . Muhammad Salsabil Kautsar Firman
University of Indonesia, Indonesia
2 . Tubagus Muhammad Yusuf Khudri
University of Indonesia, Indonesia
View PDF
How to Cite
Firman, M. S. K., & Khudri, T. M. Y. (2025). Analysis of the internal control system in gas stations. International Journal of Financial, Accounting, and Management, 6(4), 477–493. https://doi.org/10.35912/ijfam.v6i4.2186
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 6 No. 4 (2025): March
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Agung, G. (2021). Evaluasi sistem pengendalian internal pada siklus pengadaan: Studi kasus pada PT XYZ.

    Ahmad, N. W., Idrus, M., & Nuraisyiah, N. (2024). Analysis of Internal Control Systems for Inventory of Raw Materials: A Study at PT. Industri Kapal Indonesia. Pinisi Journal of Art, Humanity, and Social Studies, 4(3), 173-180.

    Al-Hasnawi, H., & Abdel, N. A. (2024). THE IMPACT OF USING INTERNAL CONTROL UNDER THE ELECTRONIC OPERATING SYSTEM. International journal of business and management sciences, 4(05), 119-140. https://doi.org/10.55640/ijbms-04-05-11.

    Al-Mashhadi, A. S. J. (2021). Review on development of the internal control system. technology, 31, 35.

    Anggreini, T. A., & Sulistyawati, A. I. (2023). Evaluasi Sistem Pengendalian Intern Terhadap Produk Rusak. Solusi, 21(2), 593-604. 10.26623/slsi.v21i2.6412.

    Askhari, F. (2023). Evaluasi Pengendalian Internal Pada Siklus Pengadaan: Studi Kasus PT ABC = Evaluation of Internal Control In Procurement Cycle: Case Study of PT ABC. Universitas Indonesia.

    COSO. (2013). 013 Internal Control Integrated Framework Executive Summary. Retrieved from https://www.oceg.org/coso-2013-internal-control-integrated-framework-executive-summary.pdf/

    COSO. (2017). Enterprise Risk Management Integrating with Strategy and Performance.

    ESDM. (2018). KESELAMATAN SPBU: Pedoman Teknis dan Pembelajaran dari Kejadian.

    Fajri, N. A., & Setiany, E. (2024). The Influence of The Effectiveness of The Internal Control System, Organizational Culture and Compliance with Legal Regulations on Fraud Detection. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 3(2), 261-268. https://doi.org/10.54443/sj.v3i2.305.

    Handoyo, B. R. M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45-64. https://doi.org/10.35912/ijfam.v3i1.181.

    IAI. (2015). MODUL CHARTERED ACCOUNTANT. Retrieved from

    Ikaputri, D., & Fatima, E. (2023). Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa:(Studi Kasus pada Perusahaan Depo Peti Kemas). Owner: Riset Dan Jurnal Akuntansi, 7(4), 3580-3590. 10.33395/owner.v7i4.1663.

    Kalendesang, A. K., Lambey, L., & Budiarso, N. S. (2017). Analisis efektivitas sistem pengendalian internal persediaan barang dagang pada Supermarket Paragon Mart Tahuna. Going Concern: Jurnal Riset Akuntansi, 12(2).

    Kamaluddin, N., & Haryati, M. A. (2020). Evaluasi Sistem Pengendalian Intern Terhadap Pemberian Kredit Bumdes Bangun Bersama. Monex: Journal of Accounting Research, 9(1), 109-118. DOI: https://doi.org/10.30591/monex.v9i1.1772.

    Kuncara, W. A. (2022). The influence of Whistleblowing System and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung City. International Journal of Financial, Accounting, and Management, 4(2), 101-113. https://doi.org/10.35912/ijfam.v4i2.250.

    Malau, D. E. M., & Malik, M. (2020). Evaluation of Internal Control Design and Implementation of Revenue Cycle: Case Study on Hotel ABC.

    Ngurawan, Y. I., Morasa, J., & Kapojos, P. M. (2021). Evaluasi Sistem Pengendalian Internal Pemberian Kredit Di PT. Bank Sulut Go. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(3), 1579-1590. https://doi.org/10.35794/emba.v9i3.35826.

    Nugraha, R., & Bayunitri, B. I. (2020). The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City). International Journal of Financial, Accounting, and Management, 2(3), 199-211. https://doi.org/10.35912/ijfam.v2i2.165.

    Poluan, L., Morasa, J., & Afandi, D. (2021). Evaluasi Sistem Pengendalian Internal Kas Di PT. Bumi Selaras Asri (Golden Spring Dan Meeting Point) Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 5(1), 68-75.

    Putri, A., & Khudri, T. M. Y. (2022). The Evaluation of Company X Internal Control Based on Coso. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 193-205. https://doi.org/10.33258/birci.v5i1.3592.

    Putri, P. A. Y., & Endiana, I. D. M. (2020). Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja perusahaan (studi kasus pada koperasi di kecamatan payangan). KRISNA: Kumpulan Riset Akuntansi, 11(2), 179-189. https://doi.org/10.22225/kr.11.2.2020.179-189.

    Rahman, N. H. A., Jamaluddin, A., Hamzah, N., & Aziz, K. A. (2019). Establishing an effective internal control system for fraud prevention: a structured literature review. Asia-Pacific Management Accounting Journal, 14(3), 21-47. 10.24191/APMAJ.v14i3-02.

    Romney, M. B., Steinbart, P. J., L.Summers, S., & Wood, D. A. (2021). Accounting Information Systems: Pearson.

    Rosalina, A., Setiawan, A., Anwar, S., & Lasmana, A. (2022). Evaluasi Sistem Pengendalian Intern Terhadap Siklus Pembelian Bahan Baku. Jurnal Akunida, 8(2), 154-163. https://doi.org/10.30997/jakd.v8i2.6399.

    Ross, S., Westerfield, R., Jaffe, J., & Jordan, B. (2022). Corporate Finance: McGraw Hill.

    R?yim?vn?, E. S., & Kizi, T. L. A. (2024). Boosting Business Performance with Advanced Internal Audit Practices. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler. v21019i21072. 21058-21010.21070/ijler. v21019i21072. 21058.

    Safitri, K., & Sukmana, Y. (2023). Tren Konsumsi BBM Meningkat, Pemerintah Tambah Kuota Pertalite dan Solar. Retrieved from https://money.kompas.com/read/2023/01/07/140000726/tren-konsumsi-bbm-meningkat-pemerintah-tambah-kuota-pertalite-dan-solar

    Siahaan, M., & Muhidin, A. T. (2020). Evaluasi Sistem Pengendalian Internal Persediaan Barang Jadi Pada PT. Denso Manufacturing Indonesia. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(4), 558-568. https://doi.org/10.31842/jurnalinobis.v3i4.159.

    Wang, Y. (2024). The Relationship between Internal Control and Enterprise Performance. Paper presented at the Proceedings of the 3rd International Conference on Public Management and Big Data Analysis, PMBDA 2023, December 15–17, 2023, Nanjing, China.

    Waromi, J., Kambuaya, M. K., & Wonar, K. (2024). Evaluation of the Effectiveness of Internal Control Systems in Reducing Accounting Fraud in Financial Sector Companies. The Eastasouth Management and Business, 2(03), 228-232.

  1. Agung, G. (2021). Evaluasi sistem pengendalian internal pada siklus pengadaan: Studi kasus pada PT XYZ.
  2. Ahmad, N. W., Idrus, M., & Nuraisyiah, N. (2024). Analysis of Internal Control Systems for Inventory of Raw Materials: A Study at PT. Industri Kapal Indonesia. Pinisi Journal of Art, Humanity, and Social Studies, 4(3), 173-180.
  3. Al-Hasnawi, H., & Abdel, N. A. (2024). THE IMPACT OF USING INTERNAL CONTROL UNDER THE ELECTRONIC OPERATING SYSTEM. International journal of business and management sciences, 4(05), 119-140. https://doi.org/10.55640/ijbms-04-05-11.
  4. Al-Mashhadi, A. S. J. (2021). Review on development of the internal control system. technology, 31, 35.
  5. Anggreini, T. A., & Sulistyawati, A. I. (2023). Evaluasi Sistem Pengendalian Intern Terhadap Produk Rusak. Solusi, 21(2), 593-604. 10.26623/slsi.v21i2.6412.
  6. Askhari, F. (2023). Evaluasi Pengendalian Internal Pada Siklus Pengadaan: Studi Kasus PT ABC = Evaluation of Internal Control In Procurement Cycle: Case Study of PT ABC. Universitas Indonesia.
  7. COSO. (2013). 013 Internal Control Integrated Framework Executive Summary. Retrieved from https://www.oceg.org/coso-2013-internal-control-integrated-framework-executive-summary.pdf/
  8. COSO. (2017). Enterprise Risk Management Integrating with Strategy and Performance.
  9. ESDM. (2018). KESELAMATAN SPBU: Pedoman Teknis dan Pembelajaran dari Kejadian.
  10. Fajri, N. A., & Setiany, E. (2024). The Influence of The Effectiveness of The Internal Control System, Organizational Culture and Compliance with Legal Regulations on Fraud Detection. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 3(2), 261-268. https://doi.org/10.54443/sj.v3i2.305.
  11. Handoyo, B. R. M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45-64. https://doi.org/10.35912/ijfam.v3i1.181.
  12. IAI. (2015). MODUL CHARTERED ACCOUNTANT. Retrieved from
  13. Ikaputri, D., & Fatima, E. (2023). Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa:(Studi Kasus pada Perusahaan Depo Peti Kemas). Owner: Riset Dan Jurnal Akuntansi, 7(4), 3580-3590. 10.33395/owner.v7i4.1663.
  14. Kalendesang, A. K., Lambey, L., & Budiarso, N. S. (2017). Analisis efektivitas sistem pengendalian internal persediaan barang dagang pada Supermarket Paragon Mart Tahuna. Going Concern: Jurnal Riset Akuntansi, 12(2).
  15. Kamaluddin, N., & Haryati, M. A. (2020). Evaluasi Sistem Pengendalian Intern Terhadap Pemberian Kredit Bumdes Bangun Bersama. Monex: Journal of Accounting Research, 9(1), 109-118. DOI: https://doi.org/10.30591/monex.v9i1.1772.
  16. Kuncara, W. A. (2022). The influence of Whistleblowing System and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung City. International Journal of Financial, Accounting, and Management, 4(2), 101-113. https://doi.org/10.35912/ijfam.v4i2.250.
  17. Malau, D. E. M., & Malik, M. (2020). Evaluation of Internal Control Design and Implementation of Revenue Cycle: Case Study on Hotel ABC.
  18. Ngurawan, Y. I., Morasa, J., & Kapojos, P. M. (2021). Evaluasi Sistem Pengendalian Internal Pemberian Kredit Di PT. Bank Sulut Go. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(3), 1579-1590. https://doi.org/10.35794/emba.v9i3.35826.
  19. Nugraha, R., & Bayunitri, B. I. (2020). The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City). International Journal of Financial, Accounting, and Management, 2(3), 199-211. https://doi.org/10.35912/ijfam.v2i2.165.
  20. Poluan, L., Morasa, J., & Afandi, D. (2021). Evaluasi Sistem Pengendalian Internal Kas Di PT. Bumi Selaras Asri (Golden Spring Dan Meeting Point) Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 5(1), 68-75.
  21. Putri, A., & Khudri, T. M. Y. (2022). The Evaluation of Company X Internal Control Based on Coso. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 193-205. https://doi.org/10.33258/birci.v5i1.3592.
  22. Putri, P. A. Y., & Endiana, I. D. M. (2020). Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja perusahaan (studi kasus pada koperasi di kecamatan payangan). KRISNA: Kumpulan Riset Akuntansi, 11(2), 179-189. https://doi.org/10.22225/kr.11.2.2020.179-189.
  23. Rahman, N. H. A., Jamaluddin, A., Hamzah, N., & Aziz, K. A. (2019). Establishing an effective internal control system for fraud prevention: a structured literature review. Asia-Pacific Management Accounting Journal, 14(3), 21-47. 10.24191/APMAJ.v14i3-02.
  24. Romney, M. B., Steinbart, P. J., L.Summers, S., & Wood, D. A. (2021). Accounting Information Systems: Pearson.
  25. Rosalina, A., Setiawan, A., Anwar, S., & Lasmana, A. (2022). Evaluasi Sistem Pengendalian Intern Terhadap Siklus Pembelian Bahan Baku. Jurnal Akunida, 8(2), 154-163. https://doi.org/10.30997/jakd.v8i2.6399.
  26. Ross, S., Westerfield, R., Jaffe, J., & Jordan, B. (2022). Corporate Finance: McGraw Hill.
  27. R?yim?vn?, E. S., & Kizi, T. L. A. (2024). Boosting Business Performance with Advanced Internal Audit Practices. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler. v21019i21072. 21058-21010.21070/ijler. v21019i21072. 21058.
  28. Safitri, K., & Sukmana, Y. (2023). Tren Konsumsi BBM Meningkat, Pemerintah Tambah Kuota Pertalite dan Solar. Retrieved from https://money.kompas.com/read/2023/01/07/140000726/tren-konsumsi-bbm-meningkat-pemerintah-tambah-kuota-pertalite-dan-solar
  29. Siahaan, M., & Muhidin, A. T. (2020). Evaluasi Sistem Pengendalian Internal Persediaan Barang Jadi Pada PT. Denso Manufacturing Indonesia. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(4), 558-568. https://doi.org/10.31842/jurnalinobis.v3i4.159.
  30. Wang, Y. (2024). The Relationship between Internal Control and Enterprise Performance. Paper presented at the Proceedings of the 3rd International Conference on Public Management and Big Data Analysis, PMBDA 2023, December 15–17, 2023, Nanjing, China.
  31. Waromi, J., Kambuaya, M. K., & Wonar, K. (2024). Evaluation of the Effectiveness of Internal Control Systems in Reducing Accounting Fraud in Financial Sector Companies. The Eastasouth Management and Business, 2(03), 228-232.