ANALISIS SISTEM PENGENDALIAN INTERN DALAM PENGADAAN SARANA DAN PRASARANA: STUDI PADA SMKN 6 KOTA MALANG - I Wayan Yeremia Natawibawa; I Made Oka Mulya; Pranoto Pranoto (Monex: Journal of Accounting Research, 2020)
semua organisasi termasuk organisasi pendidikan untuk melakukan pengarahan, pengawasan, dan pengukuran sumber daya yang dimilikinya. Pengendalian intern juga penting untuk menemukan dan mencegah adanya ketidaksesuaian prosedur dalam organisasi. Penelitian ini dilakukan di SMKN 6 Kota Malang oleh karena adanya kekosongan jabatan kepala sekolah di SMKN 6 Kota Malang. Kepala sekolah berperan sebagai otorisator dalam pengelolaan sumber daya lembaga sekolah. Alasan peneliti melakukan penelitian terhadap lembaga SMK adalah SMK memiliki kebutuhan sarana prasarana yang banyak ragamnya. Hal ini sesuai dengan Peraturan Menteri Pendidikan Nasional Nomor 40 Tahun 2008 tentang Standar Sarana dan Prasarana Sekolah Menengah Kejuruan/Madrasah Aliyah Kejuruan (SMK/MAK). Oleh karena itu, sistem pengendalian intern merupakan aspek penting dalam pengadaan sarana dan prasarana di SMK. Penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif studi kasus. Hasil penelitin ini menunjukkan bahwa sistem pengendalian intern dalam pengadaan sarana dan prasarana di SMKN 6 Kota Malang diwujudkan melalui kejelasan struktur organisasi, adanya otorisasi dan pencatatan transaksi, serta pelaksanaan pengadaan sarana dan prasarana yang sehat. Namun, adanya kesan kurangnya kerjasama yang solid di antara divisi dan kurangnya perhatian manajemen terhadap karir pegawai tidak tetap yang bekerja di bagian pengadaan sarana dan prasarana.Kata Kunci: sistem pengendalian intern; pengadaan; sarana prasarana THE ANALYSIS OF INTERNAL CONTROL SYSTEM IN PROCUREMENT OF STRUCTURE AND INFRASTRUCTURE: A CASE STUDY AT PUBLIC VOCATIONAL HIGH SCHOOL 6 OF MALANG CITYAbstractInternal control is needed by all organizations, including educational organizations, in order to direct, supervise, and measure resources that are available to use. Internal control is also important to find and prevent procedural incompatibility in organization. Research was conducted at Public Vocational High School 6 of Malang City because principal position of this school is vacant. Principal is the holder of authority in the management of school resources. Vocational High School is selected as research context because this school has variety of demands for structure and infrastructure. Minister of National Education has stipulated Decree Number 40 Year 2008 concerning the Standards of Structure and Infrastructure for General and Moslem Vocational High Schools. Therefore, internal control system is an important aspect for the procurement of structure and infrastructure in Vocational High School. Method of research is qualitative, and therefore, research is conducted through a case study. Result of research indicates that internal control system in procurement of structure and infrastructure at Public Vocational High School 6 of Malang City has been well implemented, and this good implementation involves some conditions, such as clear organizational structure, authorization and registration of transactions, and the healthy process in procurement of structure and infrastructure. However, there is no solid cooperation among the divisions at school and also there is less attention from school management to the career of non-official staffs who handle the procurement of structure and infrastructure.Keywords: internal control system; procurement; structure and infrastructure