SENMEA
Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020

Efektifitas Penerapan Sistem Pengendalian Intern Pemerintah Dalam Meningkatkan Kualitas Laporan Keuangan (Studi Pada Pemerintah Kota Pematangsiantar

Hery Pandapotan Silitonga (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Jenni Gultom (Universitas Negeri Medan)
Lenny Dermawan Sembiring (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)



Article Info

Publish Date
19 Sep 2020

Abstract

This study aimed to determine the effectiveness of the implementation of the government internal control system to improve the quality of financial statements. The research design used was literature research that utilized a literature review as a reference. The data collection used the documentation and questionnaire methods by distributing questionnaires to the sample. The study was conducted from May 2020 to July 2020. The research population was the Regional Apparatus Organization of Pematangsiantar City. The flow of activities carried out in this study was carried out with an interactive cycle process. The reduced data were presented in the form of descriptions in accordance with the aspects of the study, which aimed to make it easier for researchers to interpret data and draw conclusions. Based on the results of the study that has been conducted, it is concluded that the effectiveness of the implementation of the government internal control system carried out by the Pematangsiantar City Government could improve the quality of the financial statements issued.

Copyrights © 2020






Journal Info

Abbrev

senmea

Publisher

Subject

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

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...