AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis

Pengaruh Audit Kepatuhan dan Pengendalian Internal terhadap Efektivitas Pelayanan di PT Angkutan Sungai, Danau dan Penyebrangan (ASDP) Kota Bengkulu

Refi Yaldi Nasution (Universitas Prof. Dr. Hazairin, SH)
Pedi Riswandi (Universitas Prof. Dr. Hazairin, SH)
Iwin Arnova (Universitas Prof. Dr. Hazairin, SH)



Article Info

Publish Date
01 Sep 2026

Abstract

The effectiveness of public services in Indonesia continues to face challenges due to inconsistent compliance with operational regulations and weaknesses in internal control systems, particularly in transportation service providers. Although previous studies have examined compliance audits and internal control separately, empirical evidence regarding their combined influence on service effectiveness in ferry transportation remains limited. This study aims to examine the effect of compliance audits and internal control on service effectiveness at PT ASDP Indonesia Ferry (Persero) Bengkulu Branch. A quantitative approach with a causal associative design was employed. The study involved all 30 employees of the company using a saturated sampling technique. Primary data were collected through structured questionnaires and analyzed using multiple linear regression. The findings indicate that compliance audit does not have a significant effect on service effectiveness (p = 0.475), whereas internal control has a positive and significant effect (p < 0.001). Simultaneously, both variables significantly influence service effectiveness (p < 0.001). These findings highlight the strategic role of strengthening internal control systems in improving the quality and effectiveness of ferry transportation services while providing empirical evidence within the context of Indonesia's maritime transportation sector.

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Journal Info

Abbrev

jmeb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, ...