DESIGNING AN ACTIVITY CONTROL MODEL FOR FOSTERING COLLABORATION IN ORGANIZATIONS USING THE COSO FRAMEWORK

Ibnu Afdillah Lubis; Meilita Tryana Sembiring; Rulianda Purnomo Wibowo

doi:10.54443/ijebas.v4i5.2115

DESIGNING AN ACTIVITY CONTROL MODEL FOR FOSTERING COLLABORATION IN ORGANIZATIONS USING THE COSO FRAMEWORK

Ibnu Afdillah Lubis

Meilita Tryana Sembiring

Rulianda Purnomo Wibowo

The prevailing business paradigm, largely rooted in Western economic principles, relies heavily on capital acquisition through bank loans. This model is mirrored by CV Mitra Karya Lima Sukses (MKLS), a construction and procurement firm that employs a collaborative management approach. While the community often turns to interest-bearing loans or loan sharks, MKLS recognizes the inherent inefficiencies associated with non-value-added interest. To mitigate this, the company has implemented strategies that include collective capital contributions from its employees. However, a comprehensive oversight framework for other business activities remains elusive. Implementing robust control activities is imperative to ensure smooth and effective operations. The COSO model, encompassing environmental control, risk assessment, activity control, information and communication, and monitoring, provides a suitable framework for achieving this goal. Research indicates potential risks, including the threat of fraud within collaborative endeavors. To address these concerns, agreements and insurance mechanisms can be employed to mitigate risks and promote equitable outcomes.

Keywords: COSO Model, Activity Control, Collaborative Value, Risk, Risk Mitigation

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