Efektivitas Pengendalian Internal terhadap Risiko Illegal Logging: SLR Kehutanan
Keywords:
Internal Control System, Illegal Logging, Governance, Internal Audit, SLRAbstract
This study examines the effectiveness of Internal Control Systems (ICS) in mitigating illegal logging risks within the forestry industry. The research problem addresses three key aspects: the implementation of ICS, its effectiveness in reducing illegal logging practices, and the factors influencing its performance. Using a Systematic Literature Review (SLR) approach, selected studies were analyzed based on structured searches through Publish or Perish and filtered using a simplified PRISMA procedure. Findings indicate that ICS plays a strategic role in strengthening governance, enhancing fraud prevention mechanisms, and limiting opportunities for irregularities in forest management. However, its effectiveness depends on the quality of governance practices, human resource competence, individual morality, and the consistency of law enforcement. These insights highlight the need for comprehensive strengthening of ICS to support sustainable illegal logging mitigation.
References
Adiko, R. G., & Astuty, W. (2019). Pengaruh Pengendalian Intern , Etika
Auditor , dan Good Corporate Governance terhadap Pencegahan Fraud PT
. Inalum. Jurnal Akuntansi dan Keuangan Kontemporer, 2(1), 52–68.
Arifundin, O., Juhadi., & Sofyan, Y. (2020). Pengaruh Sistem Pengendalian
Internal dan Audit Internal terhadap Pelaksanaan Good Corporate
Governance. Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi, 16(2),
17–32.
Ayem, S., & Kusumasari, K. F. (2020). Pengaruh Sistem Pengendalian Intern
Pemerintah (SPIP) terhadap Pencegahan Fraud dalam Pengelolaan Dana
Desa dengan Akuntabilitas sebagai Variabel Mediasi. 10 (2), 160–169.
Hanifah, A. M., Kuntadi, C., & Pramukty, R. (2023). Literature Review :
Pengaruh Sistem Pengendalian Internal , Peran Audit Internal , Komitmen
Manajemen terhadap Good Corporate Governance. Jurnal Economina, 2,
1318–1330.
Kenn, Z. (2023). Tata Kelola Perusahaan yang Baik sebagai Mitigasi Risiko
Manajemen Kinerja Organisasi. Jurnal Manajemen Risiko, Vol. 4 No., 117
130.
Kitchenham, B., & Charters, S. (2007). Guidelines for Performing Systematic
Literature Reviews in Software Engineering.
Kuntadi, C., Meilani, A., & Velayati, E. (2023). Pengaruh Penerapan Sistem
Pengendalian Internal , Kompetensi Sumber Daya Manusia , dan Moralitas
Individu terhadap Pencegahan Fraud. 4(4), 651–662.
Mulkan, H. (2023). Strategi Penegakan Hukum Lingkungan terhadap Pelaku
Tindak Pidana dalam Kasus Pembalakan Liar/Illegal Logging. Jurnal
Hukum Uniski, Vol. 12
Nurul, S., & Pradana, K. (2022). Peran Sistem Pengendalian Internal dan Good
Corporate Governance dalam Upaya Pencegahan Fraud. 10(2), 331–340.
https://doi.org/10.37641/jiakes.v10i1.1328
Pane, A. A. (2018). Pengaruh Penerapan Sistem Pengendalian Internal
Pemerintah terhadap Kecurangan: Survei pada Pemprov Sumatera Utara.
Jurnal Akuntansi dan Bisnis, 40–48.
Rahman, K. G. (2020). Sistem Pengendalian Internal dan Peran Audit Internal
terhadap Pencegahan Kecurangan. Bongaya Journal for Research in
Accounting, 3, 20–27.
Supardi, I. M., Dewi, A. A., & Suyani, L. (2021). Peran Polisi Hutan dalam
Menanggulangi Pembalakan Liar/Illegal Logging dalam Kawasan Hutan di
Kabupaten Jembrana Provinsi Bali. 2(1), 81–85.
Zakariya, R. (2020). Optimalisasi Penelusuran Aset dalam Penegakan Hukum
Pembalakan Liar oleh Penyidik Pegawai Negeri Sipil Kementerian
Lingkungan Hidup dan Kehutanan. 8, 159–175.
