EVALUASI PENGENDALIAN INTERNAL ATAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (STUDI KASUS PADA REKTORAT UNIVERSITAS MULAWARMAN SAMARINDA)
| Main Authors: | , Dungo Gihon Moriyama, , Taufikur Rahman, SE.,MBA, |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/122944/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63053 |
Daftar Isi:
- The research aimed to evaluate and find out the effectiveness of internal control on financial management in public service board at Mulawarman University Rectorate. The analysis techniques using qualitative dan quantitative technique. The qualitative technique was conducted by evaluating the interview result, observation and questionnaires with the suitability of internal control components in Government Regulation No. 60 Year 2008 on Government Intern Control System and Government Regulation No. 23 Year 2005 on Financial Management in Public Service Board. Furthermore, the quantitative technique using Customer Satisfaction Index. The research result of internal control evaluation in public service board indicated that the implemented internal control components in Mulawarman University Rectorate had been sufficient, but not effective. The identified weaknesses included insufficient risk management, insufficient determine of unit cost, insufficient asset control, incomplete standar operating procedure (SOP), and less effective monitoring.