Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Matra Pembaruan: Jurnal Inovasi Kebijakan
Linda Oktaviani
Universitas Negeri Surabaya
Humanities Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Keterterapan Prinsip-Prinsip Pengendalian Internal dalam Tata Kelola Badan Usaha Milik Desa (BUM Desa) di Kabupaten Sidoarjo Linda Oktaviani; Dian Anita Nuswantara
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 4 No 2 (2020)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.4.2.2020.83-92

Abstract

This research discuss the level of internal control principles applicability at Village-Owned Enterprises (VOE) in Sidoarjo. Descriptive qualitative approach with Participatory Action Research (PAR) is employed to develop an appropriate internal control framework for VOE in Sidoarjo. The data are primary data from primary sources, they are a VOE Chairman and a VOE’s employee from three VOE. Data collected through interviews and documentation. Then, technique and source triangulation was carried out to test the data validity. The results showed that the magnitude’s level of internal control was still low. While the COSO internal control principles can be applied by VOE with modifications.
Co-Authors Dian Anita Nuswantara