ANALISIS SISTEM PENGENDALIAN INTERN PENDAPATAN ASLI DAERAH (PAD) SETELAH PEMBERLAKUAN OTONOMI DAERAH (Studi Kasus Pada Pemerintah Kabupaten Tuban)

Maria Ulfah

Abstract


This observation represent descriptive research which is conducted in government of sub province of Tuban precisely at District Monetary Organizer Service with title ?Analysis of Internal Control System Earnings of Genuiness Area (PAD) After Autonomy Area?
The purpose of this reserch are (1) identifying information form for the earnings of area genuiness after aplication of Autonomy Area. The measure which is used by researcher is the weakness of procedure and system for the acceptance of area retribution and tax, related/relavant functions, and job description. (2) Analysis aabout internal control of accountancy information system earnings of area genuiness after aplication of area autonomy. Measuring instrument that is used are (1) Environment operation, (2) accounting system, (3) Procedure operation.
Based on the result of the analysis, it can be known that accountancy information system for the earnings of area genuiness in government of Sub Province of Tuban have goodness. This matter is showed with the existence of dissociation of related/relevant functions and handling the ways do not be finished by one unit only so that it will arise internally of check among functions. Accountancy Information System for the earnings of area genuiness have good internal control. It showed by fulfilled of internal control elements which consist of (1) Environment operation covering, dissociation of accounting function (Sub On Bookkeeping Service) with operation function (Sub On Earnings Service), the existance of ocupation giration, owning certifiable employees, the existance of obervation from intern and eksteren side, organization chart have narrow span of control.(2) Accounting system, Sub on Bookkeeping Service in process bookkeeping use account code and of validating the evidance remit bank with list acceptance of area retribution and tax. (3) Procedure operation covering, the existence of asset phisical reconsiliation with note, endorsement of money to cash area in term 1x24 [hour/clock], sudden inspection inexistence, reconsilistion is conducted by person who is unqualified to accept money and also writing cheque.

 

Keyword : PENDAPATAN ASLI DAERAH (PAD); SISTEM PENGENDALIAN; OTONOMI DAERAH

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/36/jiptummpp-gdl-s1-2005-mariaulfah-1780-PENDAHUL-N.pdf


Keywords


PENDAPATAN ASLI DAERAH (PAD); SISTEM PENGENDALIAN; OTONOMI DAERAH