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All Journal Journal of Education, Humaniora and Social Sciences (JEHSS)
Tigor Panuturi Tambunan
Politeknik Negeri Medan
Health Professions Public Health Social Sciences

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Analisis Pola Pengelolaan Keuangan pada Badan Layanan Umum Daerah Masril Tua Rambe; Tigor Panuturi Tambunan; Nurlinda Nurlinda
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1784

Abstract

This article discusses the financial administration of Regional Public Service Agency (Badan Layanan Umum Daerah) and its alignment with the financial plan of the Regional Public Assistance Organization. The Regional Public Assistance Organization is a local government entity that provides assistance without prioritizing profit. Its management is governed by Regulation Number 1 of 2004 regarding State Storage Institutions and Unofficial Law Number 12 of 2019 concerning Territorial Monetary Administration. The topics covered include revenue, utilization, and funding of the Regional Public Assistance Organization. Revenue sources encompass administrative fees, collaborations, local government budgets (APBD), and others. Administrative rates are determined by unit costs and reserve profit. Tax systems consider maintenance, enhancement, purchasing power, and fairness. Despite financial management improvements enhancing governance effectiveness, deficiencies highlighted by the Supreme Audit Agency (Badan Pengkajian Unggul or BPK) regarding the financial administration of the Regional Public Assistance Organization underscore the need for development in the financial administration of the Regional Public Service Agency.
Efektivitas Pengendalian Internal Dalam Mencegah Fraud Guna Mendukung Terwujudnya GCG Pada Perumda Air Minum Mual Nauli Tapteng Tigor Panuturi Tambunan; Masril Tua Rambe; Deliana Deliana; Ilham Napitupulu
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 3 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i3.2026

Abstract

The internal control system at Perumda Mual Tapteng Regency is implemented to find out whether the management system has been implemented well or not and to avoid cost leaks. What this research aims to achieve is to analyze the effectiveness of implementing an internal control system as an effort to control or even prevent incidents of fraud. Qualitative methods were applied in this research using data collection techniques carried out through observation and interviews (in depth interviews). The results of this research indicate that Perumda Mual Nauli, Central Tapanuli Regency has succeeded in implementing an effective internal control system.
Co-Authors DELIANA DELIANA Ilham Napitupulu Masril Tua Rambe Nurlinda