ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN ASET NEGARA (SIMAK BMN) (Studi Kasus Pada Kementerian Pendidikan dan Kebudayaan Republik Indonesia)

KHAERANI, FITRAH (2017) ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN ASET NEGARA (SIMAK BMN) (Studi Kasus Pada Kementerian Pendidikan dan Kebudayaan Republik Indonesia). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

Analysis of The Internal Control System for The Management of State Assets (SIMAK BMN) (Case Study on Ministry of Education and Culture Indonesian Republic) By : Fitrah Khaerani 43215310026 ABSTRACT This study aims to determine the implementation of the state asset management activities such as land and buildings had conceived the five elements of COSO such as: (1) Control Environtment, (2) Risk Assessment, (3) Control Activity, (4) Communication and Information, and (5) Supervision. The method used in this study is descriptive and qualitative. Descriptive used to explain the elements of internal control in SIMAK BMN and qualitative to rate the management of state assets such as land and buildings is considered to be good or not by using a percentage. Data collected by distributing questionnaires to the respondents. Based on the results of this study concluded that overall the internal control system for the management of state assets such as land and buildings in SIMAK BMN is good enough, but there are still need to be improved. The results showed: (1) Internal control system is in compliance with government regulation number 60 year 2008 and the theory of COSO. (2) The management of state assets such as land and buildings in SIMAK BMN still needs to be improved. Keywords: internal control system, management of state assets, SIMAK BMN ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN ASET NEGARA (SIMAK BMN) (Studi Kasus Pada Kementerian Pendidikan dan Kebudayaan Republik Indonesia) Disusun oleh : Fitrah Khaerani 43215310026 ABSTRAK Penelitian ini bertujuan untuk mengetahui apelaksanaan kegiatan pengelolaan aset negara berupa tanah dan bangunan telah mengandung lima unsur gagasan COSO seperti misalnya: (1) Lingkungan Pengendalian, (2) Penilaian Risiko, (3) Aktivitas Pengendalian, (4) Informasi dan Komunikasi, dan (5) Pengawasan. Metode penelitian yang digunakan adalah deskriptif kualitatif yaitu untuk menjelaskan unsur-unsur pengendalian internal di dalam SIMAK BMN dan kualitatif yaitu untuk menilai pengelolaan aset negara seperti tanah dan bangunan sudah baik atau belum dengan menggunakan persentase penilaian. Teknik pengumpulan data dilakukan dengan membagikan kuisioner kepada responden. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara keseluruhan Sistem Pengendalian Internal terhadap pengelolaan aset negara berupa tanah dan bangunan di dalam SIMAK BMN cukup baik. Namun masih ada yang perlu ditingkatkan. Hasil penelitian menunjukan: (1) Sistem Pengendalian Internal sudah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 dan Teori COSO. (2) Pengelolaan aset negara berupa tanah dan bangunan di dalam SIMAK BMN masih banyak yang perlu ditingkatkan. Kata Kunci: sistem pengendalian internal, pengelolaan aset negara, SIMAK BMN

Item Type: Thesis (S1)
Call Number CD: FE/AK 17 043
NIM/NIDN Creators: 43215310026
Uncontrolled Keywords: Kata Kunci: sistem pengendalian internal, pengelolaan aset negara, SIMAK BMN
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: siti maisyaroh
Date Deposited: 05 Jul 2022 07:51
Last Modified: 05 Jul 2022 07:51
URI: http://repository.mercubuana.ac.id/id/eprint/64509

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