Pengendalian Intern atas pendapatan dan penerimaan kas pada UPTD Terminal Pasirhayam Kabupaten Cianjur

Putri, Laila Febriyuni Eka (2022) Pengendalian Intern atas pendapatan dan penerimaan kas pada UPTD Terminal Pasirhayam Kabupaten Cianjur. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Pengelolaan keuangan daerah berkaitan dengan hak dan kewajiban pemerintah daerah. Karenanya, transparansi dan pertanggung jawaban dalam pengelolaan keuangan daerah harus ada, salah satunya adalah dengan adanya laporan keuangan. Pengendalian intern diterapkan guna memberikan keyakinan memadai atas tercapainya tujuan organisasi yang salah satunya dapat terlihat dari pengelolaan keuangan dengan tujuan untuk meminimalisir adanya penyelewengan serta penyimpangan dalam proses pengelolaannya. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengendalian intern atas penerimaan dan pendapatan kas pada UPTD Terminal Pasirhayam berdasarkan 5 komponen pengendalian intern, yaitu; lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Peneliti menggunakan teori Komponen Pengendalian Intern menurut Sukrisno Agoes. Dalam teori tersebut dijelaskan bahwa pengendalian intern memiliki 5 komponen sebagai berikut; lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan. Penelitian ini menggunakan metode kualitatif melalui pendekatan deskriptif. Penentuan sampel sumber data dilaksanakan melalui purposive sampling, teknik pengumpulan menggunakan triangulasi atau gabungan, analisis data yang sifatnya kualitatif/induktif, serta hasil penelitian kualitatif lebih mengarah pada substansi daripada abstraksi. Temuan pada penelitian ini yang pertama adanya hambatan dalam komponen lingkungan pengendalian yang secara umum berpusat pada sumber daya manusia yang belum memadai. Selanjutnya, hambatan lain terletak pada komponen penaksiran resiko dimana kendala-kendala yang pernah dialami masih terjadi secara berulang. Kemudian, hambatan pada komponen informasi dan komunikasi dimana media komunikasi masih terbatas. ENGLISH : Regional financial management is related to the rights and obligations of local governments. Therefore, transparency and accountability in local financial management must exist, one of which is the existence of financial reports. Internal control is implemented to provide adequate assurance on the achievement of organizational goals, one of which can be seen from financial management with the aim of minimizing fraud and irregularities in the management process. The purpose of this study was to find out how the implementation of internal control over revenue and cash receipts at UPTD Terminal Pasirhayam, to find out what obstacles exist in the implementation of internal control over income and cash receipts at UPTD Terminal Pasirhayam, and to find out what efforts were made by UPTD Terminal Pasirhayam in handling various problems in the cash receipts process. The researcher uses the theory of Internal Control Components according to Sukrisno Agoes. In this theory it is explained that internal control has 5 components as follows; control environment, risk assessment, control activities, information and communication and monitoring. This study uses a qualitative method through a descriptive approach. Determination of the data source sample is carried out through purposive sampling, collection techniques using triangulation or combination, qualitative/inductive data analysis, and qualitative research results are more directed to substance than abstraction. The first finding in this study is that there are obstacles in the components of the control environment which are generally centered on inadequate human resources. Furthermore, another obstacle lies in the risk assessment component where the obstacles that have been experienced still occur repeatedly. Then, the barriers to the components of information and communication where the communication media is still limited.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Pengelolaan Keuangan; Penerimaan Kas; Pengendalian Intern.
Subjects: Specific Field of Public Administration
General Management > Financial Management
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: Laila Febriyuni Eka Putri
Date Deposited: 26 Sep 2022 08:16
Last Modified: 26 Sep 2022 08:16
URI: https://digilib.uinsgd.ac.id/id/eprint/58068

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