Analisis sistem pengendalian intern pada Kantor Pelayanan Kekayaan Negara dan Lelang (PKPNL) Malang guna meningkatkan efektifitas pengguna barang milik negara

Fardhiyati, Ininda (2015) Analisis sistem pengendalian intern pada Kantor Pelayanan Kekayaan Negara dan Lelang (PKPNL) Malang guna meningkatkan efektifitas pengguna barang milik negara. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Penelitian ini bertujuan menganalisis sistem pengendalian intern yang diterapkan pada Kantor Pelayanan Kekayaan Negara (KPKNL) Malang. Pembahasan dilakukan dengan cara membandingkan antara kinerja di KPKNL Malang dengan undang-undang dan peraturan menteri keuangan nomor 246/PMK.06/2014 serta teori COSO.

Penelitian ini menggunakan pendekatan deskriptif kualitatif, tujuannya adalah menggambarkan secara sistematis tentang fokus penelitian. Data diperoleh melalui observasi ke lokasi penelitian, wawancara, dan evaluasi terhadap dokumen yang terkait dengan sistem pengendalian intern. Data diproleh dalam bentuk profil singkat KPKNL Malang, struktur organisasi, Job Description, Standart Operational Procedure (SOP) KPKNL, dan dokumen- dokumen lain yang diprlukan.

Penelitian menunjukkan bahwa secara umum KPKNL Malang kinerja karyawannya sudah sesuai dengan Undang-undang dan peraturan kementrian yang berlaku.namun untuk sistem pengendalian intern masih perlu perbaikan dalam hal menetapkan kebijakan-kebijakan tidak tertulis terkait jabatan yang tidak ada di struktur organisasi, job description, penyaluran informasi kepada karyawan, serta penetapan sanksi kepada pengguna barang yang melanggar aturan yang berlaku.

ENGLISH:

This study aimed to analyze the internal control system applied to State Property service Office (KPKNL) Malang. The discussion was done by comparing the performance in KPKNL Malang with the laws and regulations of finance ministers of number 246 / PMK.06 / 2014 as well as the theory of COSO. This study used a qualitative descriptive approach, the goal was to describe systematically about the focus of the study. Data obtained through observation, interviews, and evaluation of the documents related to the internal control system.

Data were obtained in the form of a short profile of KPKNL Malang, organizational structure, Job Description, Standard Operational Procedure (SOP) KPKNL, and other documents needed.

Generally, Research showed that KPKNL Malang of employee performance was in accordance with the laws and regulations applicable ministry. but for the internal control system still needed improvement in establishing policies which was written related positions that did not exist in the organizational structure, job description, the distribution of information to employees, as well as sanctions to users that violated the rules.

Item Type: Thesis (Undergraduate)
Supervisor: Putra, Yuniarti H. Suyoso
Keywords: Analisis; Sistem Pengendalian Intern; Kantor Pelayanan Kekayaan Negara (KPKNL); Analysis; Internal Control Systems; State Property service Office (KPKNL)
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150102
Depositing User: Imam Rohmanu
Date Deposited: 08 Sep 2015 04:21
Last Modified: 08 Sep 2015 04:21
URI: http://etheses.uin-malang.ac.id/id/eprint/1584

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