Pengendalian Internal dan Perilaku Pegawai dalam Pengelolaan Aset pada PT JIM Balikapapn

Abstrak

Effective asset management plays a critical role in minimizing asset loss, preventing damage, and improving operational efficiency within an organization. Drawing on Agency Theory, an effective Management Control System supported by robust Internal Control, strong Work Discipline, and positive Employee Behavior helps ensure that employees' actions are aligned with organizational objectives. This study employed a descriptive qualitative approach through semi-structured interviews and limited observations involving employees responsible for asset management at PT JIM Balikpapan. The findings indicate that the company has established various asset control mechanisms, including Standard Operating Procedures (SOPs), asset handover procedures, barcode-based asset identification, inventory inspections, periodic stocktaking, and authorization procedures for asset acquisition and disposal supported by a hierarchical approval system. Despite these measures, several operational issues remain, such as drone damage caused by employee negligence and miscommunication during crusher operations, indicating that weaknesses in employee behavior, work discipline, and coordination can reduce the effectiveness of the Management Control System. These findings suggest that effective asset management relies not only on well-designed control systems but also on employees' commitment to complying with organizational procedures. Strengthening supervision, enhancing interdepartmental coordination, accelerating the digitalization of asset management, and providing continuous employee training are recommended to improve asset control and organizational performance.