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ANALISIS SISTEM PENGENDALIAN INTERNAL PENGADAAN

BARANG DAN JASA PADA PPSDM MIGAS

TUGAS AKHIR
Disusun untuk memenuhi sebagian persyaratan mencapai
derajat Ahli Madya (A.Md.) Program Studi Diploma III Akuntansi SV UNS

Oleh :
Himmatul Izza Nur Fadhila
NIM F3319036

PROGRAM STUDI DIPLOMA III AKUNTANSI

SEKOLAH VOKASI
UNIVERSITAS SEBELAS MARET
SURAKARTA
2022
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DAFTAR ISI

Halaman

HALAMAN JUDUL ............................................................................................... i

ABSTRACT .............................................................................................................. ii
ABSTRAK ............................................................................................................. iii
HALAMAN PERNYATAAN ORISINALITAS ................................................... iv
HALAMAN PERSETUJUAN PEMBIMBING ..................................................... v
HALAMAN PENGESAHAN ................................................................................ vi
MOTTO DAN PERSEMBAHAN ........................................................................ vii
KATA PENGANTAR ......................................................................................... viii
DAFTAR ISI ........................................................................................................... x
DAFTAR TABEL .................................................................................................. xi
DAFTAR GAMBAR ........................................................................................... xiii
DAFTAR LAMPIRAN ........................................................................................ xiv
BAB
I. PENDAHULUAN
A. Latar Belakang ............................................................................................ 1
B. Rumusan Masalah ....................................................................................... 6
C. Tujuan Penelitian......................................................................................... 6
D. Manfaat Penelitian ...................................................................................... 7
II. TINJAUAN PUSTAKA
A. Pengadaan Barang dan Jasa Pemerintah ..................................................... 9
B. Sistem Pengendalian Internal .................................................................... 19
C. Sistem Pengendalian Intern Pemerintah (SPIP) ........................................ 22
D. Penelitian Terdahulu ................................................................................. 26
III. ANALISIS DAN PEMBAHASAN
A. Gambaran Umum Perusahaan ................................................................... 33
B. Analisis Data dan Pembahasan.................................................................. 51
C. Temuan ...................................................................................................... 80
IV. PENUTUP
A. Simpulan ................................................................................................... 83
B. Rekomendasi ............................................................................................. 84

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DAFTAR PUSTAKA ........................................................................................... 86

LAMPIRAN .......................................................................................................... 88

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