analisis lingkungan pengendalian internal pemerintahan pada penatausahaan anggaran (studi kasus pada Dinas Pengelolaan Kekayaan & Keuangan Kabupaten Pidie) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

    SKRIPSI

analisis lingkungan pengendalian internal pemerintahan pada penatausahaan anggaran (studi kasus pada Dinas Pengelolaan Kekayaan & Keuangan Kabupaten Pidie)


Pengarang

sri rizkiyani - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0701103010014

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : Fakultas Ekonomi., 2012

Bahasa

Indonesia

No Classification

658.15

Literature Searching Service

Hard copy atau foto copy dari buku ini dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan hubungi via telegram (Chat Services LSS)

ABSTRACT

The objective of this research is to investigate the application of environmental control system in the local government according to PP No. 60 Tahun 2008 about government internal control system.
This research combined two analysis method are descriptive method and comparative method.
The result of the quantitative research, analysis to local revenue that measured with the different between budgeting and realization of income, income growth, level of decentralization, financial dependence, financial independence, effectiveness ratio of real income and effectiveness ratio of tax, all of this measurement indicated that has a different realization with the budgeting, this analysis indicated the performance of Pidie Residence is too bad. Quantitatively concluded that financial condition effect the application of the internal control environment are good at administration. Enforcement of integrity and ethical values, commitment and competence, leadership is condusive, the establishment of organizational structure, delegation of authority and responsibility, the preparation and the implementation of sound policies on human resources development and awareness of control does not run as a good as it should, only the relationship between the instances that can be implemented well.


Keywords : Internal Control System, Environment Control System, Budgeting.

Tidak Tersedia Deskripsi

Citation



    SERVICES DESK