ANALISIS PENERAPAN UNSUR KEGIATAN PENGENDALIAN PP NOMOR 60 TAHUN 2008 (Studi Kasus di Kantor Audit Internal Universitas Gadjah Mada)
Control activities is one of the elements of the internal control system within the government ( SPIP ) PP No. 60 of 2008, which must be applied by each unit of government, including public universities. Control activities surrounding the policies, procedures and implementation of prevention policie...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/128059/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=68387 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Control activities is one of the elements of the internal control system
within the government ( SPIP ) PP No. 60 of 2008, which must be applied by each
unit of government, including public universities. Control activities surrounding
the policies, procedures and implementation of prevention policies, reject, divert,
and share the financial risks and operational activities that have been identified
through a risk assessment. KAI is a working group responsible for internal control
through an audit, review, monitoring, and consulting services and development.
Some of the problems that have become BPK findings in 2012 on the scope of
public universities, including the University of Gadjah Mada, not hardware but
still found a problem in the procurement of goods and services, and managing
account. Similarly, the results of the external audit conducted by KAP (accounting
firm) in UGM, despite the 2012 financial statements unqualified, but still leaves a
record of information systems, including assets belonging to the state laws and
regulations, compliance report and internal control systems.
This study is a descriptive analysis using a qualitative approach to identify
control activities at KAI UGM and the factors that influence it. Data were
collected through questionnaires and in-depth interviews with KAI auditors. The
analysis was performed with respect to the activity for a specific control of the
grains in the fastening element PP No.60 of 2008 (composed of 12 items) list. The
results of this study concluded that the control activities implemented KAI UGM
has been standardized in accordance with regulation PP No. 60 of 2008, but it is
still a hard control, and not yet fully adapted PP No. 60 of 2008. Factors that may
affect the commitment, the complexity of the organization, human resources, and
information systems. |
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