EVALUASI PENGENDALIAN INTERNAL PENGELUARAN KAS SATUAN KERJA PERANGKAT DAERAH (SKPD) DINAS PENDIDIKAN KEPADA UNIT KERJA (Studi Kasus pada Dinas Pendidikan Kabupaten Magelang)

Subroto, Dr. Hardo Basuki, M.Soc. Sc.

2008 | Tesis | S2 Magister Accountancy

Internship ini bertujuan untuk mengevaluasi pengendalian internal: lingkungan pengendalian, penaksiran resiko, sistem informasi dan komunikasi, serta pemantauan pengeluaran kas dari SKPD Dinas Pendidikan Kabupaten Magelang kepada unit kerja khususnya pengeluaran kas Dana Penyelenggaran Pendidikan kepada Sekolah Menengah Pertama, Sekolah Menengah Atas, dan Sekolah Menengah Kejuruan Negeri di Kabupaten Magelang.

Materi internship terdiri dari profil Dinas Pendidikan Kabupaten Magelang, data SMP, SMA dan SMK negeri yang ada di Kabupaten Magelang, dan data tentang pengeluaran kas dari SKPD Dinas Pendidikan kepada unit kerja satuan pendidikan. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan studi dokumentasi. Hasil pengumpulan data dianalisis dengan metode kuantitatif-kualitatif. Metode kuantitatif bukan merupakan pegangan utama melainkan hanya untuk mengetahui tinggi rendahnya kondisi pengendalian internal pengeluaran kas SKPD Dinas Pendidikan Kabupaten Magelang kepada Unit Kerja khususnya Dana Penyelenggaraan Pendidikan (DPP) SMP, SMA dan SMK dalam bentuk angka/scoring/nilai. Sedangkan metode kualitatif, yaitu mendeskripsikan data penelitian dengan distribusi frekuensi dan persentase.

Hasil penelitian menunjukkan bahwa secara umum sistem pengendalian internal pengeluaran kas DPP dari SKPD Dinas Pendidikan Kabupaten Magelang kepada unit kerja satuan pendidikan SMP, SMA, dan SMK masih belum maksimal. Dari analisis secara deskriptif diketahui bahwa lingkungan pengendalian pengeluaran kas SKPD Dinas Pendidikan Kabupaten Magelang kepada unit kerja dalam kategori sangat rendah sebesar 50,00 %, kategori rendah sebesar 30,77 %, kategori sedang sebesar 7,69 %, kategori tinggi sebesar 7,69 %, dan kategori sangat tinggi sebesar 3,85 %. Penaksiran resiko dalam kategori sangat rendah sebesar 11,54 %, rendah sebesar 11,54%, sedang sebesar 42,31 %, kategori tinggi sebesar 26,92 %, dan sangat tinggi sebesar 7,69 %. Sistem informasi dan komuikasi dalam kategori sangat rendah sebesar 26,92 %, rendah sebesar 3,85 %, sedang sebesar 38,46 %, tinggi sebesar 7,69 %, dan sangat tinggi sebesar 23,08 %. Pemantauan/monitoring dalam kategori sangat rendah sebesar 15,38 %, rendah sebesar 11,58 %, sedang sebesar 34,62 %, tinggi sebesar 19,23 %, dan sangat tinggi sebesar 19,23 %.

This internship aims to evaluate the internal operation : environment, risk estimating, information and communication system, and monitoring, cash expenditure at Region Equipment Set of Work at District Education of Magelang Regency to Unit of Work, especially cash expenditure of Fund Education Operation for State Junior High School, State Senior High School, and State Vocational High School in Magelang Regency.

The materials of internship consist of the profile of District Education of Magelang Regency, the data of Junior High School, State Senior High School, and State Vocational High School in Magelang Regency, and the data about cash expenditure from Region Equipment Set of Work at District Education to Unit of Work. The technique of collecting data is done by observation, interview, and documentation study. The result of data compiler is analyzed by using quantitative and qualitative methods. The quantitative (in number) is not used as main handle but it's used to know how high the condition of internal control of cash expenditure at Set of Peripheral Area of the District Education of Magelang Regency to the institutional unit specially of Fund Education Operation State Junior High School, State Senior High School, and State Vocational High School in the form of number/scoring/mark. Besides, it was also done the descriptive analysis, it describes the condition of the data got. The descriptive analysis in this research is in the form of distribution of frequency and percentage.

The result of the research shows that in general, internal control of the cash expenditure of Fund Education Operation from Region Equipment Set of Work at District Education of Magelang Regency to Unit of Work Education Institution State Junior High School, State Senior High School, And State Vocational High School have not been maximal. From descriptive analysis, it is found out that the control of the cash expenditure from Region Equipment Set of Work at District Education of Magelang Regency to the Unit of Work categorized into very low is 50,00%, Low is 30.77%, average is 7.69% high is 7.69%, and the very high category is 3.85%. The risk estimation in the category of very low is 11.54%, low is 11.54%, average is 42.31%, high is 26.92%, and very high equals to 7.69%. The information and communication system in the category of very low is 26.92%, low is 3.85%, average is 38.45%, high is 7.69%, and very high is 23.08%. Monitoring in 5 the category of very low is 15.38%, low is 11.54%, average is 34.62%, high is 19.23%, and very high is 19.23%.

Kata Kunci : Pengendalian Internal, Pengeluaran Kas, Satuan Pendidikan.