CHAIRUNISSA, ALIFIA SITI (2022) Tinjauan Penerapan Pengendalian Internal atas Pelaporan Keuangan Satker Pada KPPN Bogor. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tinjauan ini bersifat deskriptif kualitatif yang bertujuan untuk mengetahui tentang penerapan pengendalian internal atas pelaporan keuangan satker pada KPPN Bogor. Pembahasan yang dilakukan oleh penulis dibatasi hanya pada keandalan Sistem Pengendalian Intern (SPI) dan kesesuaian dengan peraturan berlaku dengan memperhatikan tahap persiapan, pelaksanaan dan pelaporan keuangan. Teknik pengumpulan data yang digunakan ialah wawancara, dokumentasi dan kunjungan langsung ke objek terkait. Selain itu, penulis melakukan studi kepustakaan dan menelaah dokumen dalam melakukan tinjauan ini. Hasil yang diperoleh dari peninjauan ini adalah mengenai Penerapan Pengendalian Internal atas Pelaporan Keuangan Satker Pada KPPN Bogor sudah sesuai dengan ketentuan PP No. 60 Tahun 2008, KMK No.477 tahun 2021, PMK Nomor 131/PMK.01/2015, KMK Nomor 940/KMK.09/2017 dan unsur-unsur dalam pengendalian internal. Akan tetapi masih terdapat kelemahan berupa pembagian tugas pelaksana pemantauan yang tidak merata dikarenakan jumlah pegawai yang terbatas juga perlu dilakukan pemantauan berupa evaluasi berkala agar dapat menjaga kualitas kinerja untuk selalu dalam kondisi optimal. / This overview is a descriptive qualitative study that aims to find out about appropriateness of the application of the internal control system over the financial reporting of the working unit at KPPN Bogor. The study is limited only to the implementation of the Internal Control System in financial preparation, implementation and report accordance with regulations. The data collection technique used is interview, documentation and direct observation. In addition, the authors conducted literature studies and documents review in conducting this review. The result obtained that the application of the internal control system over the financial reporting the working unit at KPPN Bogor has been running well in accordance with the provisions of Government Regulation of the Republic of Indonesia (PP) Number 60 year 2008, Ministry of Finance Decree(KMK) Number 477 year 2021, Ministry of Finance Regulation(PMK) Number 131 year 2015, Ministry of Finance Decree(KMK) Number 940 year 2017 and other internal control elements. However, there is still a weakness in the form of shortage personnel in regards to the actual monitoring because of the limited employee. It is also important to do monitoring in a form of evaluation in periodic manner so it can maintain the quality of the work so it will always comes out in a adequate shape.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | KPPN Bogor, Pelaporan Keuangan, Sistem Pengendalian Internal, Financial Reporting, Internal Control System, KPPN Bogor |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 03:28 |
| Last Modified: | 28 Mar 2023 03:28 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1217 |
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