Evaluasi Sistem Pengendalian Internal Pada Pengelolaan Dana Bantuan Operasional Sekolah Sdn 16 Urat Timur

Gaol, Erwin Lumban (2021) Evaluasi Sistem Pengendalian Internal Pada Pengelolaan Dana Bantuan Operasional Sekolah Sdn 16 Urat Timur. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal pada pengelolaan dana BOS SDN 16 Urat Timur. Subjek penelitian adalah SDN 16 Urat Timur. Metode penelitian ini adalah metode deskriptif kualitatif dengan metode pengumpulan data dari wawancara yang dilakukan dengan kepala sekolah sebagai ketua tim pengelola dana BOS tingkat sekolah, dokumentasi dan observasi. Peneliti menggunakan PP No. 60 Tahun 2008 tentang SPIP sebagai instrument evaluasi. Hasil penelitian menunjukkan bahwa pengendalian internal sudah diterapkan dengan baik, tetapi masih perlu ada perbaikan di kegiatan pengelolaan dana. Pada kegiatan pengelolaan dana, sekolah perlu untuk membuat prioritas untuk alokasi penggunaan dana BOS dan juga perlu untuk memaksimalkan penggunaan dana BOS sekolah.

English Abstract

This study aims to evaluate the internal control system in the management of school operational assistance funds SDN 16 Urat Timur. The research subjects were SDN 16 Urat Timur. This research method is a qualitative descriptive method with data collection methods from interviews conducted with the principal as head of the school level School Operational Assistance fund management team, documentation and observation. Researchers use PP. 60 of 2008 concerning government internal control system as an evaluation instrument. The results showed that internal control has been implemented properly, but there is still a need for improvement in fund management activities. In school fund management activities, it is necessary to prioritize the allocation of the use of school operational assistance funds and it is also necessary to maximize the use of school operational assistance funds for schools.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020216
Uncontrolled Keywords: Sistem Pengendalian Internal Pemerintah, Dana BOS, Instansi Pendidikan, Juknis dana BOS, Government Internal Control System, BOS Fund, Educational Institutions, Technical guidelines for School Operational Assistance Funds
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 14 Jan 2022 01:41
Last Modified: 24 Feb 2022 01:08
URI: http://repository.ub.ac.id/id/eprint/188327
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