PELATIHAN INTERNAL CONTROL OVER FINANCIAL REPORTING (ICOFR) DALAM MENINGKATKAN KEANDALAN PELAPORAN KEUANGAN PADA ORGANISASI

Adi Widjajanto; Febriana Roosmawati; Habib Prayitno; Fara Maretta Fedinanda Kusumastuti

Authors

Adi Widjajanto Institut Teknologi Sawit Indonesia
Febriana Roosmawati Institut Teknologi Sawit Indonesia
Habib Prayitno Institut Teknologi Sawit Indonesia
Fara Maretta Fedinanda Kusumastuti Universitas Sumatera Utara

Keywords:

Internal Control over Financial Reporting (ICoFR);, internal control, financial reporting reliability, State-Owned Plantation Enterprises, community service

Abstract

The reliability of financial reporting is a fundamental element in achieving transparent, accountable, and effective organizational governance. The implementation of Internal Control over Financial Reporting (ICoFR) serves as an essential mechanism for ensuring the accuracy, completeness, and reliability of financial reports while minimizing the risk of material misstatements. This community service program aimed to enhance participants’ knowledge and competencies regarding the concepts, components, and practical implementation of ICoFR to strengthen the reliability of financial reporting within organizations. The training was conducted by Community Service Team Institut Teknologi Sawit Indonesia via online on March 3, 2026, and was attended by 30 participants from State-Owned Plantation Enterprises (BUMN Perkebunan) who are involved in financial management, internal control, and financial reporting processes. The training methods consisted of interactive lectures, case study discussions, practical examples, and question-and-answer sessions to facilitate both conceptual understanding and practical application. The effectiveness of the program was evaluated through pre-test and post-test assessments, as well as observations of participants’ engagement during the training. The results demonstrated an improvement in participants’ understanding of ICoFR principles, financial reporting risk identification, the design of control activities, and the importance of continuous monitoring in maintaining an effective internal control system. Participants also expressed positive feedback regarding the relevance of the training materials and the delivery methods. This community service activity is expected to strengthen the competencies of human resources within State-Owned Plantation Enterprises and encourage the sustainable implementation of ICoFR to improve the reliability of financial reporting and support the implementation of good organizational governance.

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References

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