EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PUNGUTAN DAN PENYETORAN RETRIBUSI PARKIR PADA DINAS PERHUBUNGAN KOTA BATU
| Main Author: | Eka, Ernawati |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14453/ |
Daftar Isi:
- The purpose of this study was to determine the voting procedure and depositing parking fees at the edge of the public road transportation agencies Batu, evaluating internal control system is applied to the collection and remittance of parking fees, and know the controls used by the Technical Implementation Unit (UPTD) to minimize parking abuses that occurred in the implementation of fee collection. Step in the research is to compare the data between the theory of regional regulation. The analytical tool used to determine whether the system of internal control over collection and remittance of parking fees is feasible or infeasible, the analysis procedures and remittance charges parking fees, structure of organization which separates strictly functional responsibilities, and authority of the system recording procedures which provide sufficient protection against property, debts, income, and expenses, healthy practice in carrying out the duties and functions of any organization, qualified employees with responsibilities performed. The results showed that the system of internal controls over the collection and remittance of retribution parking is feasible in the organizational structure, authority system and recording procedures are still not feasible, healthy practice, are still infeasible, as well as the implementation of a landslide quality employees in accordance with the responsibilities. Based on the above conclusion, the authors suggest valuable objects (tickets) must be given to the collection officer (parking attendants), precious objects (tickets) given one bundle, which expressly sanctioned the collection officer (parking attendants), on employee absenteeism and late for work more than 3 days subject to sanctions, performed an evaluation on the task of collection (parking attendants) are not official, and the employee is expected to follow training followed seriously.