EVALUASI PENGENDALIAN INTERNAL MENGGUNAKAN PENDEKATAN COSO PADA PENGELOLAAN DANA BOS REGULER DI SMA NEGERI 1 PRABUMULIH

FERLIANSYAH, FERLIANSYAH and Hakiki, Arista and Rohman, Abdul (2021) EVALUASI PENGENDALIAN INTERNAL MENGGUNAKAN PENDEKATAN COSO PADA PENGELOLAAN DANA BOS REGULER DI SMA NEGERI 1 PRABUMULIH. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze and evaluate the implementation of procedures and internal control systems on the management of School Operating Assistance (BOS) Reguler fund in Public High School (SMA) 1 Prabumulih. This study used the qualitative method with comparative descriptive approach. Analysis and evaluation activities were carried out by comparing the implementation of internal control on the management of BOS Reguler fund in SMAN 1 Prabumulih based on the five components, seventeen principles, and supporting indicators of COSO (Committee Of Sponsoring Organizations of the Treadway Commission) internal control. The results showed that the procedures and the BOS Reguler fund management system in SMAN 1 Prabumulih were corresponding to technical guidelines for the management of BOS Reguler fund. Reviewed based on the components, principles, and supporting indicators for COSO internal control, the procedures and internal control systems have reached a score of 95,6 percent. It means that, 95,6 percent of the indicators in the principles and components of COSO have been achieved. This shows that the internal control procedures on the management of BOS Reguler fund are considered to have met the COSO criteria. The determination of the achievement of these scores is carried out using the SMART (Simple Multi Attribute Rating Technique Exploiting Rank) method.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Evaluasi, Pengendalian Internal, COSO, BOS Reguler, Pengelolaan Dana.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11540 not found.
Date Deposited:	31 Mar 2021 06:39
Last Modified:	31 Mar 2021 06:39
URI:	http://repository.unsri.ac.id/id/eprint/44643

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