JEFMS Journal

ABSTRACT:

This research is about the role of internal audit in environmental management to minimize the occurrence of environmental impacts contained in the K3 (Occupational Safety, Health and Safety) that has been implemented by the company. Researchers want to know whether there is a role that is felt by the company regarding its environment with the internal audit. The mechanism of this study uses a qualitative descriptive method by explaining the role of internal audit through the stages of internal audit which includes a comparison of the method for preparing an AMDAL (Environmental Impact Analysis) and the Decree of the Minister of Law of the Republic of Indonesia Number 03 of 2013. After that the researcher analyzes the role of internal audit with this comparison and the results of the questionnaires that have been distributed by researchers. Sources of data obtained were primary data in the form of a general description of the company, organizational structure, procedures for environmental management K3, waste and its handling, methods for preparing the AMDAL, and answers to comparisons with the Minister of Environment Decree of the Republic of Indonesia Law Number 03 of 2013 through interviews, observation, questionnaires, and documentation . Based on the research results, it was concluded that the presence of internal auditors at PT. Wonojati Wijoyo is very instrumental in the enactment of environmental management procedures. This can be seen from the way the company manages waste and complies with government regulations and procedures set by the company itself so that environmental impacts can be properly minimized. In addition, researchers have compared the results of the AMDAL and the Minister of Environment Decree of RI Law Number 03 of 2013 concerning environmental management. There are many similarities from the results of these comparisons, although there is a little that needs to be fixed. From the explanation above, it can be seen that internal audit has a full role in the company's environmental management procedures in order to minimize environmental impacts.

KEYWORDS:

Internal Audit, Procedure, Case Study, Environmental Management and Environmental Impact

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