scholarly journals Analisa Akuntabilitas Belanja Hibah pada Pemerintah Kota Manado

2019 ◽  
Vol 10 (2) ◽  
pp. 89
Author(s):  
Margaretha Yeane Runtuwarouw ◽  
Ventje Ilat ◽  
Linda Lambey
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Community Or ◽  
Regulatory Constraints ◽  
Management Processes ◽  
Exploratory Approach ◽  
Information And Communication ◽  
The Government ◽  
The City ◽  
Depth Interviews

Abstract. This study aims to analyze the accountability of grant expenditure on the Government of the City of Manado. This research is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews and documentation study. It was concluded that there are obstacles in the six grant expenditure management processes. The problems have occurred in the processes of accountability and reporting. Those problems are (1) compliance problems occurred in the process of implementing grants expenditure accountability, (2) regulatory constraints in which regulations have not yet been conveyed to grant managers, especially in relation to regional equipment, (3) constrains in the implementation of grant spendings in which they are processed in longer time because they have to go through several stages, (4) constraints in terms of lack of human resources competencies and capabilities of accountability and reporting, and (5) the limitations of supporting facilities in realizing accountability for grant spending. This study found that the coordination among grants managers, information and communication both managers and recipients of grants are very important to achieve accountability. Socialising regulations related to grant spending, affirming sanctions and aiding community or grant recipients will help to achieve better grant expenditure accountability. Various efforts were made to minimize the delay in submitting the grant fund accountability report, namely by giving sanctions, coordination between grant managers, more intensive requests for reports from recipients of the grant as well as the formulation of a standardized accountability report format to allow  grantees to compile accountability reports easier and to ease reviewers to examine the reports.Keywords: Grants Expenditure Accountability, Local Government.Abstrak. Penelitian ini bertujuan untuk menganalisa akuntabilitas belanja hibah pada Pemerintah Kota Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh dengan teknik wawancara mendalam dan studi dokumentasi. Disimpulkan bahwa dari keenam proses pengelolaan belanja hibah, terdapat proses yang sering mengalami kendala yaitu proses pertanggungjawaban dan pelaporan. Kendala-kendala tersebut adalah (1) kendala kepatuhan yang terjadi dalam proses pelaksanaan akuntabilitas belanja hibah, (2) kendala regulasi, dimana regulasi belum tersampaikan kepada pengelola hibah khususnya perangkat daerah terkait, (3) kendala pelaksanaan belanja hibah yakni proses yang memerlukan waktu agak lama karena harus melewati beberapa tahap, (4) kendala kompetensi sumberdaya manusia dalam proses pertanggungjawaban dan pelaporan, (5) serta keterbatasan fasilitas penunjang merupakan kendala-kendala dalam mewujudkan akuntabilitas belanja hibah. Disamping itu, kerjasama antara pengelola hibah, informasi dan komunikasi baik untuk pengelola maupun penerima hibah sangat diperlukan dalam pencapaian akuntabilitas. Pentingnya sosialisasi peraturan-peraturan terkait belanja hibah, penegasan sanksi serta pendampingan bagi masyarakat atau penerima hibah akan membantu terlaksananya akuntabilitas belanja hibah yang lebih baik. Berbagai upaya dilakukan untuk meminimalisasikan keterlambatan penyampaian laporan pertanggungjawaban dana hibah yaitu dengan pemberian sanksi, adanya koordinasi antara pengelola hibah, permintaan laporan kepada penerima hibah yang lebih intensif serta penyusunan format laporan pertanggungjawaban yang baku agar memudahkan penerima hibah menyusun laporan pertanggungjawaban dan memudahkan pemeriksa.Kata kunci : Akuntabilitas Belanja Hibah, Pemerintah Kota.

scholarly journals ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP SUMBER DAYA MANUSIA PADA PEMERINTAH KOTA BITUNG

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Greaty Prilen Humiang ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Group Discussion ◽  
Accounting Standards ◽  
City Government ◽  
Government Regulations ◽  
Government Accounting ◽  
The Government ◽  
The City ◽  
Depth Interviews

This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Government followed in-depth interviews with key informants. The data collected was analyzed by qualitative methods. Then based on interviews (Focus Group Discussion) drawn conclusions indicate that Bitung City Government was ready to apply Accrual Based Government Accounting Standards. This is supported by the Government regulations which require to all local governments, including the city of Bitung in applying Accrual Based Government Accounting Standards, as well as Bitung City Government has issued the relevant mayor Accounting Policies in Bitung. Other things that support the readiness of the implementation of Accrual Based Accounting Standards, namely; development of human resources employee, committed leader who supports the changes later infromasi facilities and infrastructure systems are adequate and can accommodate Accrual Based Accounting Standards.

scholarly journals Analisis Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) Daerah Kabupaten Kepulauan Talaud

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
NOVIA CYNTHIA MARADESA ◽  
HERMAN KARAMOY ◽  
LINTJE KALANGI
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Research Method ◽  
Resource Constraints ◽  
Technical Training ◽  
Regional Government ◽  
Level Ii ◽  
Exploratory Approach ◽  
Depth Interviews ◽  
And Training

Abstract. This study aims to determine the state of APIP in the Regional Government of Talaud Regency and the APIP’s constraints in carrying out its duties and functions as supervisors of Regional Government activities, and analyze the efforts that should be carried out to improve the capabilities of APIP, then provide some advices so that APIP can carry out their tasks and functions optimally. This is a qualitative research method with an exploratory approach. Data were obtained by in-depth interviews, documentation studies and observations. The results showed that the capability of APIP in the Regional Government of Talaud Regency was still at level II with a note. The constraints are amount of human resources, in this case the auditor has not been adequate with the existing workload and the lack of infrastructure that cannot supports the tasks and implementation of APIP. The efforts that can be made to improve the capabilities of APIP in the Regional Government of Talaud Regency are for human resource constraints can be done by increasing the number of auditors in accordance with the workload and including the auditors in technical training and training, seminars to improve the capabilities of the APIP conducted by BPKP and BPK as well as holding their own office training.Solutions to solve infrastructure problems are to add some infrastructures that supports the implementation of APIP tasks such motorcycles and vehicles, laptops, scan tables, hammer tests, and printers.Keywords: APIP, APIP Capabilities, Constraints and Efforts.Abstrak. Penelitian ini bertujuan untuk mengetahui keadaan APIP pada Pemerintah Daerah Kabupaten Talaud dan kendala apa saja yang di hadapi APIP dalam pelaksanaan tugas dan fungsinya sebagai pengawas kegiatan Pemerintah Daerah, serta menganalisa upaya-upaya apa yang harus dilaksanakan untuk meningkatkan kapabilitas APIP, kemudian memberikan saran terhadap upaya-upaya yang dapat dilakukan agar APIP dalam menjalankan tugas dan fungsinya dapat terlaksana dengan optimal. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan eksploratori. Data yang diperoleh peneliti melalui wawancara mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa kapabilitas APIP pada Pemerintah Daerah Kabupaten Talaud masih berada pada level II dengan catatan. Kendala yang dihadapi adalah jumlah sumber daya manusia dalam hal ini auditor belum memadai dengan beban kerja yang ada dan kurangnya sarana prasarana yang yang mendukung tugas dan pelaksanaan APIP. Upaya-upaya yang dapat dilakukan untuk meningkatkan kapabilitas APIP pada Pemerintah Daerah Kabupaten Talaud adalah untuk kendala sumber daya manusia dapat dilakukan dengan menambah jumlah auditor sesuai dengan beban kerja dan mengikutsertakan auditor pada diklat-diklat teknis, seminar-seminar peningkatan kapabilitas APIP yang dilaksanakan oleh BPKP dan BPK serta menagadakan pelatihan kantor sendiri. Untuk kendala sarana prasarana, upaya-upaya yang dapat dilakukan adalah dengan melakukan penambahan sarana prasarana yang mendukung pelaksanaan tugas APIP seperti kendaraan roda dua dan roda empat, laptop, scan table, hammer test, dan printer.Kata Kunci: APIP, Kapabilitas APIP, Kendala dan Upaya.

Intangible Conditions of Human Resources Factors in MSME Decade of Covid 19 in the Bandung City-West Java-Indonesia

2021 ◽  
Vol 12 (4) ◽  
pp. 806-812
Author(s):  
Deden Sutisna, Et. al.
Keyword(s):  
Human Resources ◽  
Employee Engagement ◽  
Research Method ◽  
Creative Industries ◽  
Test Reliability ◽  
West Java ◽  
Business People ◽  
Intact Condition ◽  
The Government ◽  
The City

The purpose of this study is to compensate for the intangible variables of the human resources of MSME actors in Bandung City, related to Employee Engagement and Attitude at the time of the COVID-19. Therefore, the intact condition of the two related variables is important for stakeholders such as the government and other related parties to understand and serve as a basis for policy and decision making, especially when the economy is exposed to COVID-19. The research method used is descriptive, verification and comparative. Data were tested using the validity test, reliability test, classical assumptions and data normality, and to test the level of contribution between variables and variable dimensions used correlation and termination tests. The data were obtained from the MSME economic actors in the city of Bandung total 45 samples. The city of Bandung was chosen as a place of research because the city of Bandung is known as a model city, culinary, education, creative industries as well as the city of culture and government of West Java. The results showed that the contribution, enthusiasm, pride of business people towards MSMEs was not supportive, lost trust and small. Only MSME players have employee engagement in the form of willingness. Attitudes or attitudes in the form of motives, traits and self-concepts are still strong for every MSME actor in Bandung City, and this condition is in line with the willingness dimension of employee engagement. Based on the results of the study, it can be concluded that the employee engagement of MSME actors in the city of Bandung is currently not good or has decreased, while the attitude at is still good.

scholarly journals The Potential of Poverty in the City of Palangka Raya: Study SMIs Affected Pandemic Covid 19

2020 ◽  
Vol 3 (3) ◽  
pp. 1626-1634
Author(s):  
Pipit Anggriati Ningrum ◽  
Alexandra Hukom ◽  
Saputra Adiwijaya
Keyword(s):  
Qualitative Research ◽  
Case Study Research ◽  
Secondary Data ◽  
Study Research ◽  
Sales And Marketing ◽  
The Impact ◽  
The City ◽  
Depth Interviews ◽  
Detrimental Impact

This study aims to analyze the increasing potential for poverty in the city of Palangka Raya from the perspective of SMIs due to the impact of the 19th COVID pandemic. The data was obtained based on the results of in-depth interviews from February to April 2020 with 10 SMIs and supported from secondary data from the Central Statistics Agency. The data is processed based on qualitative research principles based on the type of case study research. In the results of this study it was found that the SMIs experienced a very detrimental impact in terms of sales and marketing of products so that employees who come to work are terminated indefinitely, in this connection it appears that there is potential increases in poverty that can occur in the future come.

scholarly journals Waqf Development in Marawi City via Issuance of Perpetual Waqf Sukuk

2019 ◽  
Vol 6 (2) ◽  
pp. 68-80 ◽  
Author(s):  
Nur Shukri ◽  
Siti Zamri ◽  
Aishath Muneeza ◽  
Hanif Ghulam
Keyword(s):  
Qualitative Research ◽  
Limited Resources ◽  
Islamic Finance ◽  
Research Approach ◽  
Islamic State ◽  
Secondary Sources ◽  
The Government ◽  
Close Quarter ◽  
The City

Since 2017, the city of Marawi was left in ruins after five months of aerial bombardments and close-quarter fighting between Islamic State of Iraq and al-Sham (ISIS) and government forces. Many buildings were destroyed; mosques and schools are no exceptions. While rebuilding efforts have begun in the city, the government has limited resources to fund city reconstruction and Waqf properties (e.g. mosques and schools) are not constitutionally considered as part of the government assets. Fortunately, the government seeks to channel funding for city reconstruction, including Islamic finance schemes. Therefore, this paper aims to assess the opportunities and challenges to rebuild Waqf properties through the issuance of Sukuk, Islamic bond. This paper adopts a qualitative research approach where secondary sources such as books, journals, articles and websites related to Waqf are reviewed. The paper also examines the successful examples of Sukuk-Waqf as part of the analysis.

scholarly journals The Implementation of 2013 Curriculum in Mathematics Learning at SMA Muhammadiyah 3 Tangerang

2019 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Nisvu Nanda Saputra ◽  
Rika Sukmawati
Keyword(s):  
Qualitative Research ◽  
Mathematics Teachers ◽  
School Environment ◽  
Mathematics Learning ◽  
Routine Activities ◽  
Technical Data ◽  
Training Activities ◽  
Descriptive Approach ◽  
The City ◽  
Depth Interviews

The objectives in this study are 1) Describe the implementation of the 2013 curriculum in mathematics learning, 2) Formulate what factors support and hinder the implementation of the 2013 curriculum. This study is a type of qualitative research using a descriptive approach. The study subjects were mathematics teachers who taught in class X of SMA Muhammadiyah 3 in Tangerang City. Data collection techniques used are in-depth interviews, observation, documentation. Technical data analysis is done by reducing, presenting data, and verification. The results showed that the X grade mathematics teacher in implementing the 2013 curriculum was still lacking. This can be seen by teachers not compiling RPPs based on the 2013 curriculum. As a result, the learning process is not in accordance with the demands according to 2013 curriculum references. Factors that prevent teachers from implementing the 2013 curriculum are teachers who have not attended 2013 curriculum training, teachers have not joined and are taking part in routine activities in the city high school MGMP routine Tangerang, schools have not facilitated 2013 curriculum training activities and the lack of existing infrastructure in the school environment to support the implementation of the 2013 curriculum

Government Supervision In Overcoming Problems Drinking Tuak At The Gunung Meriah Aceh

2021 ◽  
Vol 7 (3) ◽  
pp. 1313
Author(s):  
Khairuddin Khairuddin
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Islamic Law ◽  
Ordinary People ◽  
The People ◽  
Government Supervision ◽  
The Law ◽  
The Government ◽  
Depth Interviews

<div class="translate-tooltip-mtz hidden"><div class="header"><div class="header-controls"><em>The people of Gunung Meriah still find many addictions to drinks that can be intoxicating, such as drinking tuak. Therefore, this study aims to find out how the supervision of the government and the community in minimizing wine drinkers and sellers in Gunung Meriah District and Islamic views on the law of drinking tuak, as well as how to sanction those who drink it. To complete this research, the writer uses qualitative research. The techniques used in data collection are observation and in-depth interviews with informants. The result of the research shows that some of the people of Gunung Meriah like to drink tuak, both from officials and ordinary people. 25% of Mount Meriah people are addicted to this tuak drink, it is drunk on certain occasions such as parties or other days. The government does not pay much attention to the problem of tuak drinks, which can be seen from the lack of cases of drinkers and sellers of wine being appointed and given appropriate punishments, only a few people have reached the stage of punishment. Likewise, the community does not interfere too much in dealing with the problem of tuak drinkers and sellers, even though this problem is very serious. Drinking tuak, in the perspective of Islamic law, is a drink that is prohibited because it is intoxicating.</em></div></div><div class="controls"> </div></div>

scholarly journals Studi Kualitatif Implementasi Kebijakan Eliminasi Malaria di Wilayah Endemis Rendah Kabupaten Pangandaran dan Pandeglang

2021 ◽  
Vol 13 (1) ◽  
pp. 55-68
Author(s):  
Tri Wahono ◽  
Endang Puji Astuti ◽  
Andri Ruliansyah ◽  
Mara Ipa ◽  
Muhammad Umar Riandi
Keyword(s):  
Human Resources ◽  
Policy Implementation ◽  
Malaria Control ◽  
Malaria Elimination ◽  
Global Fund ◽  
Health Sector ◽  
Health Programs ◽  
The Government ◽  
Depth Interviews ◽  
Control Implementation

The government targets malaria elimination in Java and Bali by 2023. But until 2020, Pangandaran and Pandeglang Regency haven’t received malaria-free certification. This qualitative study was conducted to provide an overview of Pangandaran and Pandeglang malaria control implementation by comparing it to Activity Indicators based on the Indonesian Minister of Health Decree on malaria elimination. In-depth interviews, using thematically interview guidelines, were conducted to 48 key informants such as policyholders and people in charge of health programs and cross-sectoral at the provincial, district, sub-district, and village levels. Thematic analysis was used in the theme of policy implementation, budget, facilities and infrastructures, human resources, and cross-sector cooperation. The result shows that malaria control is implemented according to the decree, but some activities haven’t been done. The analysis on policy implementation theme shows that both districts have carried out according to the guidelines, with innovation in the form of establishing Posmaldes (village malaria post) in Ujung Kulon National Park in Pandeglang. APBD, APBN, and Global Fund are used as budget sources. Both districts stated that facilities and infrastructures are sufficiently available, but there is a lack in human resources’ quantity and varying degrees of competencies. There is also a lack of cross-sector cooperation because malaria control hasn’t become a priority in those sectors and they are only acting as supports to the health sector. Efforts to control malaria are considered less optimal due to the absence of malaria elimination regulations, varied human resource capabilities, and the limitation in the duties and functions of cross-sectors.

scholarly journals PEMBERDAYAAN KAWASAN KUMUH MELALUI PROGRAM KOTA TANPA KUMUH (KOTAKU) KOTA PEKANBARU

2019 ◽  
Vol 4 (2) ◽  
pp. 61
Author(s):  
Yefni Yefni ◽  
Muhammad Haris ◽  
Riski Umi Pratiwi
Keyword(s):  
Qualitative Research ◽  
Skills Training ◽  
Analysis Data ◽  
The Government ◽  
The City ◽  
Slum Areas

 AbstrakTujuan penelitian ini adalah untuk mengetahui tahapan-tahapan pemberdayaan kawasan kumuh melalui program Kota Tanpa Kumuh di Kota Pekanbaru. Adapun metode yang digunakan yaitu penelitian kualitatif dengan mendeskrifsikan semua temuan dan penomena yang tampak dan disajikan dalam bentuk analisi yang menarik. Data dikumpulkan melalui kegiatan observasi terlibat, wawancara dan dokumen resmi pihak KOTAKU. Hasil penelitian menjelaskan tahapan pemberdayaan kawasan kumuh di Kota Pekanbaru terdiri dari beberapa tahapan, seperti: Pertama, meberikan penyuluhan dalam bentuk pemberian informasi kepada pemerintah dan masyaakat terkait kawasan yang kumuh. Kedua, memberikan pelatihan dalam bentuk pelatihan keterampilan ekonomi dan perbaikan terhadap lingkungan kumuh. Terakhir, memberikan motivasi yang juga sebagai penguat terhadap masyarakat agar mau bergerak bersama-sama membersihkan dan menjaga lingkungan agar tidak mumuh. Kata Kunci: Pemberdayaan, Kawasan Kumuh, KOTAKU    AbstractThe purpose of this study was to determine the stages of empowering slums through the City without slums program in Pekanbaru City. The method used is qualitative research by describing all the findings and phenomena that appear and are presented in the form of an interesting analysis. Data was collected through activities involved observation, interviews and official documents KOTAKU. The results of the study explained the stages of slum empowerment in Pekanbaru City consisted of several stages, such as: First, providing counseling in the form of providing information to the government and community-related slum areas. Second, provide training in the form of economic skills training and improvement of the slums. Finally, it provides motivation which is also a reinforcement for the community to want to move together to clean and protect the environment so that they do not start.  Keywords: Empowerment, Slums, KOTAKU

scholarly journals Analisis Sistem Pengendalian Internal Siklus Penjualan Pada PT. Hasjrat Abadi Cabang Manado dan PT. Bosowa Cabang Manado

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Indah Eunike Kakunsi ◽  
Ventje Ilat ◽  
Hendrik Manossoh
Keyword(s):  
Internal Control ◽  
Control Environment ◽  
Control Activity ◽  
Exploratory Approach ◽  
Sales Process ◽  
Internal Control System ◽  
Information And Communication ◽  
Control Procedures ◽  
Depth Interviews ◽  
Monitoring Activity

Abstract. This study aims to analyze the internal control system of the sales cycle at a distributor company in Manado by using COSO internal control. This is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews, observation and documentation study.The results showed that the sales cycle at PT Hasjrat Abadi Manado Branch and PT. Bosowa Group Manado has been carried out according to company-determined procedures, but internal control procedures still need to be improved so that there are no more irregularities in the credit sales process in the two companies that were the object of the study. Internal cycle control at PT. Hasjrat Abadi Manado Branch and Bosowa Group are in accordance and implemented based on the COSO (The Committee of Sponsoring Organizations Of Treadway Commission) internal control guidelines which include the principles of control environment, risk analysis, control activities, information and communication, as well as monitoring or monitoring activities. However, in the implementation of internal control in the sales cycle in accordance with the COSO guidelines still found several obstacles in each of these principles. Control Activity has the largest number of constraints. Followed by Control Environment, Risk Assessment, Information and Communication, and Monitoring Activity. They are organizational structure constraints concerning rights and authority, resources, implementing attitudes and communication. Basically, all obstacles in the internal control of the sales cycle at a distributor company in Manado are interconnected  one with another. Where the biggest obstacle faced for each component of COSO's internal control is the resource constraint that greatly influences the management of internal control (to be implemented well), such as lack of awareness in carrying out responsibilities to achieve company goals. Because sales revenue is the heart of a distributor's business, therefore it requires better and clearer regulations for  sales transactions, especially the application of internal control in the company.Keywords: COSO Internal Control, Sales Cycle. Abstrak. Penelitian ini bertujuan menganalisis sistem pengendalian internal siklus penjualan pada perusahaan distributor di Manado dengan menggunakan pengendalian internal COSO. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa siklus penjualan pada PT Hasjrat Abadi Cabang Manado dan PT. Bosowa Group Manado sudah dilakukan sebagaimana prosedur yang ditetapkan perusahaan, namun masih perlu ditingkatkan prosedur – prosedur pengendalian internal supaya tidak ada lagi penyimpangan dalam proses penjualan kredit di kedua perusahaan yang menjadi objek penelitian tersebut. Pengendalian internal siklus penjualan pada PT. Hasjrat Abadi Cabang Manado dan Bosowa Group telah sesuai dan dilaksanakan berdasarkan pedoman pengendalian internal COSO (The Committee Of Sponsoring Organizations Of Treadway Commission) yang meliputi asas lingkungan pengendalian, analisis risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan atau monitoring. Namun, dalam pelaksanaan pengendalian internal pada siklus penjualan sesuai dengan pedoman COSO masih ditemukan beberapa kendala dalam setiap asas tersebut. Aktivitas pengendalian merupakan komponen yang paling banyak memiliki kendala, yang kedua komponen Lingkungan Pengendalian, kemudian komponen Penilaian risiko selanjutnya yang keempat komponen informasi dan komunikasi, dan yang terakhir adalah komponen aktivitas pemantauan. Kendala-kendala tersebut yaitu kendala struktur organisasi menyangkut hak dan wewenang, sumber daya, sikap pelaksana dan komunikasi. Pada dasarnya, semua kendala dalam pengendalian internal siklus penjualan baik pada PT.Hasjrat Abadi maupun PT.Bosowa Group Cabang Manado saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap komponen pengendalian internal COSO adalah kendala sumber daya yang sangat mempengaruhi pengelolaan pengendalian internal terlaksana dengan baik, seperti kurangnya kesadaran dalam melaksanakan tanggung jawab untuk mencapai tujuan perusahaan. Karena penjualan merupakan jantung berjalannya suatu perusahaan distributor, maka perlu adanya peraturan yang lebih baik dan jelas terhadap suatu transaksi penjualan, terutama adanya penerapan pengendalian internal pada perusahaan.Kata kunci: Pengendalian Internal COSO, Siklus Penjualan.

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