Ratna, Tanicka Eka (2010) ANALISIS SISTEM PENGENDALIAN INTERN DANA BANTUAN OPERASIONAL SEKOLAH(Studi Pada SLTP Al-Irsyad Al Islamiyyah Banyuwangi). Other thesis, University of Muhammadiyah Malang.
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This study aimed to analyze the system of internal control on Bos funds at junior Al-Ershad Al-Islamiyya. In this study, the researcher used a qualitative descriptive data conducted by using the following steps: Analyze the organizational structure that separates the responsibility of the listing, execution and storage of funds derived from the BOS program, analyze the system of authority and procedures for recording cash receipts and disbursements from the BOS fund management, analyzing the use of forms and transactions used in the implementation of the BOS funds, analyze the ability of employees who are responsible for the implementation of BOS funds. From the results of the analysis might be concluded that the Internal Control System of BOS funds made by the organizers (Al-Ershad) had met the elements of Internal Control System. SPI elements adopted by the school was adapted to guide the BOS funds by Diknas organizers. In this case the first element was the appropriate organizational structure that had separated responsibility, with doing the formation of the organizing committee of the BOS funds. The organizing committee of the BOS funds established by the school to conform with the guidelines of BOS, but there was little difference among members of the organizing committees of the BOS funds, where one of the school committee members came under organizational structure. Besides, the system of authority and procedures for recording in the implementation of BOS funds made by the school also had done well, this happened because the controlled all the activities such as the use of BOS funds authorization system, and also the existence of adequate delegation of authority. In SPI, BOS funds was a healthy work practice that had been implemented by the school, these practices included uniformity of form, examination and cross-sectional examination . The third element of the SPI implementation was tied to the quality of human resources owned by the school. In general, SPI of BOS funds made by the school in compliance with the implementation of BOS funds.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Rayi Tegar Pamungkas|
|Date Deposited:||29 Mar 2012 04:22|
|Last Modified:||29 Mar 2012 04:22|
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