Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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Effectiveness of Internal Control of Operational Assistance Funds School

Authors
Linda Aryanti1, Nina Yusnita Yamin2, *, Muhammad Iqbal3, Latifah Sukmawaty Yuniar4
1Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
3Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
4Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: nyusnita2000@gmail.com
Corresponding Author
Nina Yusnita Yamin
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_17How to use a DOI?
Keywords
Internal control; school operational assistance funds; policies and procedures; treasurer; internal monitoring
Abstract

This study aims to explore the effectiveness of internal control in the management of school operational assistance funds at the 2 Poso State Senior High School. This research was conducted with descriptive qualitative method, data collection was done by interview, observation and documentation. Primary data were obtained from interviews with school principals, treasurers of school operational assistance funds, vice principals of public relations, administrative staff and administrators of basic education data, teachers and admin for assets, and two parents and guardians of students. Secondary data was obtained from observation and documentation in the form of information on the use of school operational assistance funds and accountability reports for school operational assistance funds. The results of this study indicate that internal control has been implemented but has not been effective, the school does not have internal policies and procedures for management activities and team formation, the preparation of the school budget work plan is carried out by internal meetings and deliberation with parents and guardians, the treasurer in management activities is very dominant and monitoring activities are carried out only based on the school budget activity plan.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-172-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_17How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Linda Aryanti
AU  - Nina Yusnita Yamin
AU  - Muhammad Iqbal
AU  - Latifah Sukmawaty Yuniar
PY  - 2023
DA  - 2023/12/31
TI  - Effectiveness of Internal Control of Operational Assistance Funds School
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 105
EP  - 112
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_17
DO  - 10.2991/978-2-38476-172-2_17
ID  - Aryanti2023
ER  -