Manik, Merry Saurina (2020) MATURITY ANALYSIS: SISTEM PENGENDALIAN INTERN PEMERINTAH (StudiKasus:BadanKepegawaian Negara Republik Indonesia Tahun 2018). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Nama : MerrySaurinaManik Dosen Pembimbing: NPM: 12170024 Dr. Nursanita, SE., Ak., ME.,CSRA Program Studi :MagisterAkuntansi Dr. Drs. HarryIndradjit,SE.,Ak.,MM.,CA Maturity Analysis : Sistem Pengendalian Intern Pemerintah (Studi Kasus : Badan Kepegawaian Negara Republik Indonesia Tahun 2018) ABSTRAK Penelitian ini bertujuan untuk untuk menganalisis penilaian maturitas Sistem Pengendalian Intern Pemerintah (SPIP) di Badan Kepegawaian Negara Republik Indonesia Tahun 2018. Penilaian Maturitas SPIP mencakup 5 (lima) unsur yaitu Lingkungan Pengendalian, Penilaian Risiko, Kegiatan Pengendalian, Informasi dan Komunikasi serta Pemantauan. Kelima unsur ini selanjutnya dirinci dalam 25 Sub Unsur. Metode penelitian ini adalah metode deskriptif kuantitatif dengan menggunakan data primer dan sekunder berupa dokumen kebijakan, aturan aturan dan Standard Operating Procedures (SOP) di Badan Kepegawaian Negara Republik Indonesia Tahun 2018. Metode Analisis Data yang digunakan dalam penelitian ini adalah Maturity Analysis yang mengacu pada Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan (BPKP). Hasil penelitian ini menunjukkan bahwa Badan Kepegawaian Negara Republik Indonesia Tahun 2018 telah melaksanakan Sistem Pengendalian Intern Pemerintah dengan capaian kategori “Berkembang” pada skor 2,770 yang artinya penerapan praktikpengendalianinterntelahdijalankannamuntidakterdokumentasidenganbaik dan pelaksanaannya sangat tergantung pada inisiatif individu. Efektivitas pengendalian belum dievaluasi sehingga banyak terjadi kelemahan yang belum ditangani secaramemadai. Kata Kunci: Penilaian Maturitas, Sistem Pengendalian Intern Pemerintah, Badan Kepegawaian Negara Republik Indonesia. Maturity Analysis: Government Internal Control Systems (Case Study: 2018 Republic of Indonesia Civil Service Agency) ABSTRACT This study aims to analyze the maturity assessment of the Government InternalControlSystem(SPIP)intheRepublicofIndonesiaStatePersonnelAgency in 2018. The SPIP Maturity Assessment includes 5 (five) elements, namely Control Environment, Risk Assessment, Control Activities, Information andCommunication andMonitoring.Thesefiveelementsarefurtherbrokendowninto25Sub-Elements. Thisresearchmethodisaquantitativedescriptivemethodusingprimary and secondary data in the form of policy documents, rules and Standard Operating Procedures (SOP) in the Republic of Indonesia State Personnel Agency in 2018. Data Analysis Method used in this study is Maturity Analysis which refers to the Regulations Head of the Financial and Development Supervisory Agency(BPKP). The results of this study indicate that the Republic of Indonesia State Personnel Agency in 2018 has implemented the Government Internal Control System with the achievement of the "Developing" category at a score of 2.770 which means the application of internal control practices has been carried outbut not well documented and its implementation is highly dependent on individual initiatives. The effectiveness of control has not been evaluated so there are many weaknesses that have not been adequatelyaddressed. Keywords: Maturity Assessment, Government Internal Control System, State Personnel Agency of the Republic of Indonesia
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | Users 765 not found. | ||||||||||||
| Date Deposited: | 21 Dec 2020 14:15 | ||||||||||||
| Last Modified: | 21 Dec 2020 14:15 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/2489 |
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