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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Nirma Via Iradah
Universitas Syiah Kuala
Economics, Econometrics & Finance

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IMPLEMENTASI KOMPONEN KEGIATAN PENGENDALIAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) DALAM MEWUJUDKAN PRINSIP TRANSPARANSI PADA DISBUDPAR ACEH Nirma Via Iradah; Muhammad Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the implementation of control activities of Government Internal Control System  at  Disbudpar  Aceh  by  looking  at  the  elements  of  control  activities,  namely  reviewing  the performance of the relevant agencies, fostering human resources, controlling over managing information systems, physical control over assets, determining and reviewing on performance indicators and measures, segregation of functions, authorization of important transactions and events, accurate and timely recording of transactions and events, restrictions on access to resources and their records, accountability of resources and their recording, good documentation of internal control systems and important transactions and events that instill transparency. This research is a case study research with a descriptive-qualitative paradigm approach and interviews as a method of collecting data. The results of this study show that Disbudpar Aceh has  implemented  the  eleven  elements  of  control  activities  of  Government  Internal  Control  System  in accordance with PP No. 60/2008, in which the application of control activities made a good contribution to the Disbudpar Aceh in creating the transparency
Co-Authors Muhammad Rizal Yahya