EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA
Abstract: In a government
organization requires their internal control systems due to their system of
internal control activities undertaken by government agencies more effective
and avoid fraud and keep the business property of parties who are not
responsible. The object of this research is the Dinas Pendapatan Daerah
Kabupaten Minahasa Utara. The purpose of this study to analyze the
effectiveness of the internal control system on the performance of government
agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method
used is descriptive qualitative. The results showed that the internal control
system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and
sufficient for compliance with the Internal Control System of the Government
that has been set by the government based on Government Regulation No. 60 of
2008, so that the achievement of revenue receipts and the realization of the
region in 2015 is said to be very effective.
Keywords: Government
Accounting, Internal Control System of the Government, Performance,
effectiveness, Dinas Pendapatan Daerah
Penulis: Renli Ferrari Daud
Sondakh, David Paul Elia Saerang, Lidia M. Mawikere
Kode Jurnal: jpakuntansidd160401
