Analisis Sistem Pengendalian Intern Pemerintah Dalam Pengelolaan Bantuan Operasional Sekolah
DOI:
https://doi.org/10.29040/jie.v5i2.2852Abstract
This study aims to analyze the implementation of the government's internal control system in the management of school operational assistance at SDN 060864. The research method is a descriptive type of research with a qualitative approach, namely solving the problem under investigation by describing the state of the institution that is running the government internal control system based on the facts. through interviews and direct observations in the field. The results of this study indicate that SDN 060864 has implemented the five elements of government internal control which include the control environment, risk assessment, control activities, information and communication, and monitoring so that the financial management of school operational assistance funds (BOS) in SDN 060864 can be accounted for in a transparent and transparent manner. accountability in accordance with the principles of financial management according to Law Number 20 of 2003.
References
Hindriani, N., Hanafi, I., & Domai, T. (2012). Sistem Pengendalian Intern Pemerintah (SPIP) Dalam Perencanaan dan Pelaksanaan Anggaran di Daerah (Studi Pada Dinas Kesehatan Kabupaten Madiun). Wacana Journal of Social and Humanity Studies, 15(3), 1–9.
Kartikawati, K. (2016). Pengaruh Pengendalian Intern Terhadap Akuntabilitas Manajemen Keuangan Sekolah. EQUILIBRIUM: Jurnal Ilmiah Ekonomi Dan Pembelajarannya, 4(1), 13–25.
Kementerian Hukum dan Hak Asasi Manusia. (n.d.). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Kementerian Pendidikan dan Kebudayaan. (n.d.-a). Peraturan Menteri Pendidikan Nasional Republik Indonesia Nomor 19 Tahun 2007 tentang Standar Pengelolaan Pendidikan.
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Published
2021-08-31
How to Cite
Sari, P., & Siregar, F. Y. (2021). Analisis Sistem Pengendalian Intern Pemerintah Dalam Pengelolaan Bantuan Operasional Sekolah. JURNAL ILMIAH EDUNOMIKA, 5(02), 1390–1397. https://doi.org/10.29040/jie.v5i2.2852
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