SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN RETRIBUSI PASAR PADA KANTOR PENGELOLAAN PASAR BANGKALAN

Fadilah, Nur

Jurnal Ilmu dan Riset Akuntansi
Vol 2, No 1 (2013)

The purpose of this research is to evaluate the internal control system on the revenue of the market retribution atthe office of market management in Bangkalan in order to improve the effectiveness and efficiency on the revenueof the market retribution. This research is using positifistic paradigm with the qualitative approach. Based on theresult of this research shows that the office market management in Bangkalan has been implemented the internalcontrol well, it can be showed from a good organizational structure. The lack of the appropriate market facilityand socialization of the market retribution collection to the tenant is still the unsolved problem. This problem isexpected to be corrected with the support of a good internal control system.Keywords: the internal control system, market retribution, and the revenue of the market retribution.