Fadilla, Raeihan (2022) TINJAUAN ATAS PELAKSANAANPENGENDALIAN INTERN DI DIREKTORAT AUDIT DJBC. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah kegiatan pengendalian internal pada pegawai di Direktorat Audit DJBC sesuai dengan PP no 60 tahun 2008. Sistem pengendalian internal merupakan sistem yang digunakan untuk melakukan pengendalian dilingkungan organisasi untuk menjaga perusahaan atau organisasi tersebut agar tetap dalam aturan-aturan yang berlaku. Dalam pengendalian dilakukan kegiatan pengawasan yaitu kegiatan dimana terdapat suatu pekerjaan, tempat, dan/atau kegiatan lainnya yang membutuhkan sebuah pengawasan. Untuk mendapatkan data dan informasi terkait hal tersebut, penelitian ini menggunakan metode kualitatif dengan melakukan wawancara. Direktorat Audit DJBC melakukan pengendalian internal terhadap pegawai agar kinerja dari pegawai sesuai dengan rencana kerja yang sudah ditetapkan. Dasar dari pengendalian internal diatur dalam PP no 60 tahun 2008, yang dimana dari hasil penelitian didapat bahwa ,Direktorat Audit DJBC sudah melaksanakan pengendalian internal dan berpedoman sesuai dengan hal-hal yang berlaku di peraturan tersebut./ This study aims to determine whether the internal control activities of employees in the Directorate of Audit of DJBC are in accordance with PP no 60 of 2008. The internal control system is a system used to control the organization's environment to keep the company or organization within the applicable regulations. In control, supervisory activities are carried out, namely activities where there is a job, place, and/or other activity that requires supervision. To obtain data and information related to this matter, this study used a qualitative method by conducting interviews. The Directorate of Audit of DJBC performs internal control over employees so that the performance of employees is in accordance with the work plan that has been determined. The basis of internal control is regulated in PP No. 60 of 2008, where from the results of the study it was found that the Directorate of Audit of DJBC has implemented internal control and is guided by the things that apply in the regulation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Internal control, Surveillance activities, Audit Directorate of DJBC, Government regulation no. 60 of 2008, Pengendalian internal, Kegiatan pengawasan, Direktorat Audit DJBC, Peraturan Pemerintah nomor 60 tahun 2008 |
| 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: | 25 Jul 2023 06:57 |
| Last Modified: | 25 Jul 2023 06:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1787 |
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