ANALISIS SISTEM PENGENDALIAN INTERN PENGELUARAN KAS DI BIRO KEUANGAN SEKRETARIAT KEMENTERIAN SEKRETARIAT NEGARA REPUBLIK INDONESIA

Abstract

The focus of this study is the Internal Control System Cash Expenditures of Finance Beurau-Secretariat Ministry of State Secretariat Republic of Indonesia. This research aims to know implementation procedures main task and function of Finance Beurau and to analyze the Internal Control System Cash Expenditures of Finance Beurau This research is a qualitative descriptive. PP No. 60 year 2008 regarding the Internal Control System of Government has given a change in outlook on the internal control system. Results of research showed that the Internal Control System Cash Expenditures applied in Finance Beurau can be said quite effective although there are still some weaknesses. This research suggest that the Finance Beurau- Secretariat Ministry of State Secretariat Republic of Indonesia should to increase competent human resources to strengthen the control environment, increase control risk and control activities formulation, through the establishment of special unit and good documentation, enable coordination meetings to improve communication and information, regular and systematic monitoring to improve internal control system.