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All Journal Journal of Vision and Ideas (VISA) Jurnal Kendali Akuntansi
Nisa Sri Rahayu Hsb
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Nisa Sri Rahayu Hsb; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.387 KB) | DOI: 10.47467/visa.v2i3.1278

Abstract

Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanism of observation, interviews and documentation. The results of this study indicate that the internal control system implemented in DPMPTSP Medan city has not been effective and optimal because there are still many complaints report from the public regarding the procedure system. Which is long- winded, takes a long time in obtaining permits, and it is found that Medan city DPMPTSP officers who work not yet competent and responsible for their work. Keywords: Public Service, Licensing, Internal Control System
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana Dan Prasarana Di MTsS Al- Abror Muara Soma Nisa Sri Rahayu Hsb; Nurbaiti Nurbaiti; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1206

Abstract

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
Co-Authors Arnida Wahyuni Lubis Laylan Syafina Nurbaiti Nurbaiti