دورية أكاديمية
Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe
| العنوان: | Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe |
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| المؤلفون: | Meyline Trisuksi Parera, Lintje Kalangi, Novi Swandari Budiarso |
| المصدر: | Indonesia Accounting Journal, Vol 1, Iss 2, Pp 129-136 (2019) |
| بيانات النشر: | Prodi Pendidikan Profesi Akuntansi, Fakultas Ekonomi dan Bisnis, 2019. |
| سنة النشر: | 2019 |
| المجموعة: | LCC:Finance |
| مصطلحات موضوعية: | internal control, control procedures, cash disbursement, internal control structure, five elements spip, Finance, HG1-9999 |
| الوصف: | The internal control system has an internal control structure that can control the internal control process including the control environment, accounting system, control procedures. This study aims to determine the internal control system, especially in cash disbursement activities at the Sangihe Regency Regional Secretariat which is based on the 5 (five) elements of the SPIP (government internal control system) including, control environment, risk assessment, control activities, information and communication and monitoring. The type of data used is qualitative data by conducting observations and direct interviews at the Regional Secretariat Office of the Sangihe Regency to the head of the financial subsection who knows thoroughly about cash disbursements. The results of the research obtained on the internal control system related to cash disbursements at the Regional Secretariat of the Sangihe Regency are in accordance with the 5 (five) elements of the Government Internal Control System(SPIP). |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Indonesian |
| تدمد: | 2686-6617 2686-6609 |
| Relation: | https://ejournal.unsrat.ac.id/index.php/iaj/article/view/26814; https://doaj.org/toc/2686-6617; https://doaj.org/toc/2686-6609 |
| DOI: | 10.32400/iaj.26814 |
| URL الوصول: | https://doaj.org/article/f720b0dae3bb419c84ca9f90050ff38f |
| رقم الأكسشن: | edsdoj.f720b0dae3bb419c84ca9f90050ff38f |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26866617 26866609 |
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| DOI: | 10.32400/iaj.26814 |