Klabat Accounting Review
Vol. 7 No. 1 (2026): Klabat Accounting Review

The The Actualization of Internal Control for Official Travel : Agency X City A

Barutu, Yuliana Endang (Unknown)
Ginting, Yoremia Lestari (Unknown)



Article Info

Publish Date
27 Feb 2026

Abstract

This study aims to explore the forms of internal control activities for official travel at Agency X. It uses a qualitative method with a descriptive approach. Data was collected through observation, interviews, and documentation during an internship at the agency, then analyzed useinh the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. The result show that the implementation of internal control over official trave at Agency X was carried out through six aspects of control activities: establishment of responsibilities, separation of duties, documentation procedures, physical controls, independent internal verification, and human resource controls. Additionally, there are supplementary policies such control system is functioning quite well, although weaknesses still exist in employee discipline and the completeness of accountability documents. This study concludes that internal control of official travel plays a vital role in improving the transparency, accountability, and efficiency of regional financial management. Therefore, strengthening employee discipline, optimizing digital systems, and conducting periodic eveluations are crucial to prevent potential irregularities and enhance the quality of government governance.

Copyrights © 2026






Journal Info

Abbrev

kar

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal publishes research from various topics in accounting and finance, including but is not limited to the following topics: • Financial Accounting • Public Sector Accounting • Management Accounting • Islamic Accounting and Financial Management • Auditing • Corporate Governance ...