Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

Yusri Yusri, Cut Delsie Hasrina

Abstract


Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.


Keywords


internal control, local revenue

Full Text:

PDF

References


AA. Anwar Prabu Mangkunegara. (2000). Manajemen Sumber Daya Manusia Perusahaan. Bandung: PT Remaja Rosdakar.

Ahmed Atef Oussii, N. B. T. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, https://doi.org/10.1108/MAJ-06-2017-1579, 10(3), 389–397. https://doi.org/10.2308/ajpt-50848.

Nie, J. (2017). When Internal Control Meets Internal Audit: Conflict or Combine? Open Journal of Accounting, 6(2), 43–51. https://doi.org/10.4236/ojacct.2017.62004

Peraturan Pemerintah, N. 08 T. 2006. (n.d.). Pelaporan Keuangan dan Kinerja Instansi Pemerintah (LAKIP).

Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah. (2008).

Sari, N., Ghozali, I., Achmad, T., Republik Indonesia, Petrovits, C., Shakespeare, C., Republik Indonesia. (2017). The effect of internal audit and internal control system on public accountability: The emperical study in Indonesia state universities. International Journal of Civil Engineering and Technology, 8(9), 1–27. https://doi.org/10.2308/accr.00000012

Undang-Undang No 28, Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.




DOI: https://doi.org/10.30601/humaniora.v2i2.62

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Jurnal Humaniora



JURNAL HUMANIORA


Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

© Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum. Published by Center for Research and Community Service (LPPM) University of Abulyatama, Aceh, Indonesia. 2019

Flag Counter