AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS

Yudi, Yudi
Rahayu, Sri

Jurnal Akuntansi Kontemporer
Vol. 11 No. 1 (2019)

The research of this interpretive study is about the activities of internal control in the government of Pusako City in Jambi Province. The researcher used Parsons' structural functionalism theory to understand each role of the internal control factor. The results of this theory analysis are that all sub systems in a system must interact with each other even though the process allows conflict. The results of the study found that internal control had not gone well. The causes are internal control factors such as organizational structure, division of tasks and responsibilities, the role of leaders, commitment to competence, and Human Resource (HR) policies that are not yet integrated.