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All Journal Parole: Journal of Linguistics and Education HUMANIKA LITE: Jurnal Bahasa, Sastra, dan Budaya Language Circle : Journal of Language and Literature Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika JETL (Journal Of Education, Teaching and Learning) Journal of Education, Humaniora and Social Sciences (JEHSS) JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi Journal of Language and Literature Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Indonesian Journal of EFL and Linguistics AKSARA: Jurnal Bahasa dan Sastra Journal of Accounting and Finance Management (JAFM) KOLONI Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat USRATY : Journal of Islamic Family Law Radiant : Journal of Applied, Social, and Education Studies
Deliana, Deliana
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Efektivitas Sistem Pengendalian Intern dalam Meningkatkan Kinerja Keuangan pada Perusahaan Umum Daerah Air Minum Mual Nauli Kabupaten Tapanuli Tengah Megawati Sitompul; Deliana, Deliana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8670

Abstract

This study aims to examine the effectiveness of the internal control system in improving financial performance at the Regional Public Company (Perumda) Mual Nauli Drinking Water of Central Tapanuli Regency. The research used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation for five months. The results showed that although the Internal Supervisory Unit (SPI) has played an effective role in overseeing operational activities, its contribution to financial supervision is still limited due to a lack of understanding of financial statements. As a result, the company's financial performance has fluctuated and has not reached an optimal level. Nevertheless, SPI has tried to reduce operational inefficiencies and prevent irregularities. These findings emphasize the importance of improving SPI's financial competence and strengthening audit procedures to support transparent and accountable financial management.
Co-Authors Abdul Rahman Akhyar, Fadhilah Tsaqila Aslim Rasyad Ayuanda, Winda Batubara, Nisa Anggraini Br. Perangin-angin, Alemina Cut Nizma Dalimunthe, Muhammad Azmii Dina Arfianti Siregar Dwi Widayati, Dwi Eddy Setia Edi Surya, Edi Eka Nurmala Sari Fauzi, KMS Muhammad Amin Frans Marhuasa Simamora, Arne Hasibuan, Pendi Hasibuan, Raya Puspita Sari Heni Susanti, Heni Hutagalung, Geby Tarina Hutri, Kemala Ilma, Dzikri Jamaludin, Mohd Faizal Bin Jonni Parulian, Riatno Kaloko, Elsayrona Br La Ajina Hasibuan, Faninsky Aryanti Lubis, Musliadi M.Rikwan Effendi Salam Manik Marbun, Vaulina Mardelia Desfrida Marpaung, Budi Awan Megawati Sitompul Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Napitupuluh, Ilham H. Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nilma Zola Nizwardi Jalinus Nugroho, Vina Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Putri, Marta Desi Rahmah Fithriani Rahmayani Rahmayani Rambe, Masril Tua Rangkuti, Rahmadsyah Rihaney, Nine Rizal, Billy Affandie Sarjianto, Sarjianto Sembiring, Mira Octavia Sembiring, Rahmat Widia Simanjuntak, Darmawati Simanjuntak, Ivan Fernando Sinulingga, Desi Rahma Yuni Br. Siregar, Arninda Sekar Sari Sri Rosita Sukma, Sukma Surianti, Meily Suryanto Suryanto Syahputra, Rizki syahputra, Rizky Tambunan, Khairunnisa Waskito Waskito, Waskito Yohana, Romaida Yusuf, Fadel