EVALUASI SISTEM PENGENDALIAN INTERNAL BADAN USAHA MILIK DAERAH (Studi Kasus Pada PT Permodalan Ekonomi Rakyat Provinsi Riau)
| Main Authors: | , Raja Ade Fitrasari M, , Prof. Dr. Slamet Sugiri, M.B.A., Akt. |
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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/126032/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66222 |
Daftar Isi:
- Regional Owned Enterprises (BUMD) is one of the government agencies that receive funding from APBD, shall conduct its operations in the warmth of the Government Internal Control System (SPIP). PT Permodalan Ekonomi Rakyat (PT PER) one of the Regional Owned Enterprises that exist in Riau Province is still having some problems that commonly occur in existing Regional Owned Enterprises in Indonesia, namely the lack of human resource managers in terms of both quality and quantity, the low productivity of the company and therefore can not compete with other business competitors and the presence of Examination Report BPK-RI (Audit Board of The Republic of Indonesia) in 2011 which gave opinion is Normal With Exception (WDP). This research was intended to evaluate the internal control system PT PER guided by the Government Regulation (PP) 60 year 2008 regarding the SPIP. In explanation of the PP, there are five components that must be complied