Analysis Of Fixed Assets Internal Control System At Badan Perencanaan Pembangunan Daerah Kota Medan
Keywords:
Fixed Assets, Internal Control, SystemAbstract
This research is entitled Analysis of the Internal Control System for Fixed Assets at the Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Medan. The aim of this research is to find out whether the internal control system for fixed assets at the the Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Medan is in accordance with the elements of internal control according to Government Regulation of the Republic of Indonesia Number 60 of 2008. The types of data used in this research are primary data and data secondary. Primary data was obtained from direct interviews with sources, namely the Head of Subdivision for Personnel and General Affairs and the Property Manager. Secondary data was obtained from documents, namely organizational structure, goods inventory cards, order letters, receipts, goods invoices, payment orders, payment orders, funds disbursement orders, and minutes of official vehicle returns. The data collection methods used were interviews and documentation. The data that has been collected is then processed using descriptive analysis techniques. The data processing process starts from collecting data and then describing the data in accordance with the components of internal control according to Government Regulation of the Republic of Indonesia Number 60 of 2008. The results of research and discussions that have been carried out regarding the Analysis of the Internal Control System for Fixed Assets at the Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Medan regarding components-components of internal control according to Government Regulation of the Republic of Indonesia Number 60 of 2008, namely internal control environment, risk assessment, control activities, information and communication and overall monitoring, it can be concluded that its implementation is quite effective. This research found that there was a discrepancy between the control components according to Government Regulation of the Republic of Indonesia Number 60 of 2008 and the internal control implemented the Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Medan, namely that there was weak internal control in Risk Assessment and Control over assets in the Control Activities sub-component
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Copyright (c) 2024 Elisabeth Sihombing (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
