Jurnal Akuntansi Multiparadigma
Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma

EVALUASI IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL: STUDI KASUS PADA SEBUAH PERGURUAN TINGGI NEGERI

Zamzami, Faiz (Unknown)
Faiz, Ihda Arifin (Unknown)



Article Info

Publish Date
27 Apr 2015

Abstract

Abstrak: Evaluasi Implementasi Sistem Pengendalian Internal: StudiKasus pada Sebuah Perguruan Tinggi Negeri. Penelitian ini bertujuan mengevaluasi penerapan sistem pengendalian internal yang dilakukan oleh PTN X sesuai dengan ketentuan Sistem Pengendalian Internal Pemerintah yang diatur dalam Peraturan Pemerintah No 60 Tahun 2008. Penelitian dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil penelitian menunjukkan, secara umum sistem pengendalian internal PTN X telah dijalankan dengan baik dan sesuai dengan SPIP Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi Abstract: An Evaluation of Internal Control System Implementation: a Case Study in a State University. This study aims to evaluate the implementation of the internal control system made by PTN X in accordance with the Internal Control System as provided in Regulation No. 60 of 2008. The study was conducted by the method of observation data archives, semi-structured interviews, and participation. The results showed, in general, the internal control system of PTN X has been executed properly and in accordance with SPIP. Nevertheless, it needs improvement in aspects of service provision, risk assessment documentation, and application development. 

Copyrights © 2015






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...