Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus pada Sebuah Perguruan Tinggi Negeri

Abstract

Abstrak: Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus pada Sebuah Perguruan Tinggi Negeri. Penelitian ini bertujuan mengevaluasi penerapan sistem pengendalian internal yang dilakukan oleh PTN X sesuai dengan ketentuan Sistem Pengendalian Internal Pemerintah yang diatur dalam Peraturan Pemerintah No 60 Tahun 2008. Penelitian dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil penelitian menunjukkan, secara umum sistem pengendalian internal PTN X telah dijalankan dengan baik dan sesuai dengan SPIP Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi Abstract: An Evaluation of Internal Control System Implementation: A Case Study in a State University. This study aims to evaluate the implementation of the internal control system made by PTN X in accordance with the Internal Control System as provided in Regulation No. 60 of 2008. The study was conducted by the method of observation data archives, semi-structured interviews, and participation. The results showed, in general, the internal control system of PTN X has been executed properly and in accordance with SPIP. Nevertheless, it needs improvement in aspects of service provision, risk assessment documentation, and application development.

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