Assessment of The Effectiveness of Internal Controls in an Organization Based on COBIT 5 Framework Case Study: State-Owned Enterprises

Internal control in a company can be a guarantee for the company to achieve the target work and effectiveness and efficient operation of the company so that the company's performance in accordance with the planned goals. Internal control aims to monitoring the activities and activities of the company to run in accordance with the planning. This research aims to determine the level of effectiveness of internal controls in PT. Jasa Marga (Persero), Tbk. PT. Jasa Marga (Persero), Tbk is one of the state-owned enterprises that play an important role in the procurement of freeway in Indonesia. This research method uses COBIT 5 framework which focus on process MEA01 (Monitor, Evaluate and Asses Performance and Conformance) and MEA02 (Monitor, Evaluate and Asses the System of Internal Control). This research use Process Assessment Model (PAM) and assessment scale with Likert Scale and Rating Scale. Based on the results obtained from the assessments, internal control has not been effectively implemented so that the company needs to socialization in all divisions on prevailing policies and procedures to improve the effectiveness of internal controls that have been implemented.