Analisis Sistem Pengendalian Internal Pengelolaan Aset Daerah Di Bpkad Pemerintahan Kabupaten Tulungagung

Putri, MegaYunisa (2014) Analisis Sistem Pengendalian Internal Pengelolaan Aset Daerah Di Bpkad Pemerintahan Kabupaten Tulungagung. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui dan mempelajari tentang sistem pengendalian internal pengelolaan aset yang dijalankan oleh BPKAD Kabupaten Tulungagung dan melakukan penilaian kinerja dari sistem pengendalian internal pengelolaan aset tersebut menggunakan metode COSO dengan landasan hukum PP No 60 Tahun 2008. Data dalam penelitian ini diperoleh dengan cara studi lapangan yaitu melalui wawancara, observasi, dan dokumentasi. Penelitian ini termasuk jenis kualitatif deskriptif. Proses Analisis data menggunakan metode kualitatif, yaitu dengan menjelaskan bagaimana SPI pengelolaan aset yang berjalan pada bagian aset saat ini dan bagaimana kinerja dari SPI tersebut ditinjau menggunakan COSO. Hasil Penelitian ini menunjukan Bahwa bagian aset kabupaten telah memiliki SPI dengan acuan kepada Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2007, namun dari hasil wawancara yang dilakukan masih terdapat beberapa kelemahan dalam pengelolaan asetnya. Dari hasil penilaian kinerja SPI pengelolaan aset kabupaten Tulungagung masih terdapat beberapa titik kelemahan dalam SPInya seperti tidak adanya peraturan yang komprehensif terkait etika kerja, kurang efektifnya prosedur dan metode perencanaan dan pelaporannya, serta kurangnya kuantitas SDM yang memadai untuk melakukan pengelolaan aset. Dari hasil penelitian ini, disarankan agar Bagian aset dapat mempertimbangkan usulan-usulan perbaikan yang diusulkan untuk memperbaiki kelemahan SPI yang terindikasi pada penelitian ini.

English Abstract

This study purpose to find out and learn about internal control system of assets management runs by BPKAD Tulungagung Regency and do the performance assessment of the Internal Control System using COSO method with the legal basis regulation of PP No 60 in 2008. The data of this study will be obtained by means of field study which is through interview, observation, and documentation. This study is a qualitative descriptive type study. The process of data analysis will be using qualitative method, which is to describe how Internal Control System of assets management which runs on the current assets and how the performance of that Internal Control System viewed from using COSO. This study’s result shows that some part of Regency’s assets already have Internal Control System with reference from Ministry of Internal Affairs’ Regulation No 17 in 2007, however from the results of the interviews there are still some weaknessess on the assets management. From the results of performance assessment of assets management Internal Control System Tulungagung Regency, there are still some weakness points on the Internal Control System such as no comprehensive regulations in the matter of work ethics, less effective of the procedures and planning and reporting methods, as well as the lacks of adequate human resources quantity to perform assets management. From this study’s results, it is suggested that the Assets Division may consider improvement proposals that is proposed to fix the weaknessess of Internal Control System which is alleged in this study.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2013/612/051402002
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	20 Mar 2014 10:47
Last Modified:	20 Oct 2021 03:10
URI:	http://repository.ub.ac.id/id/eprint/107033

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