Analysis of the inventorization of public assets based on internal control theory

Angela Shinta Puspitasari, Dodik Siswantoro

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

This qualitative study analyzed the problems in the inventorization of public assets based on internal control theory and the Ministry of Home Affairs (MoHA) Regulation 17/2007. It also provided recommendations on the implementation of this process in Indonesia. Data collection consisted of observations, interviews with senior consultants at PT Medina Multi Mitra, and discussions with members of the MoHA and the local governments in Lamongan Regency. Based on the findings, the less effective control environment principles included integrity and ethics, commitment to competence, and individual accountability, while the less effective control activity principles were policies and procedures, and risk mitigation. In addition, recommendations were made in the inventorization, identification, and correction stages, with additional suggestions for goods users and goods managers.

Original languageEnglish
Title of host publicationContemporary Research in Accounting
Subtitle of host publicationAn Indonesian Context
PublisherNova Science Publishers, Inc.
Pages287-299
Number of pages13
ISBN (Electronic)9781536166446
ISBN (Print)9781536162790
Publication statusPublished - 1 Jan 2019

Keywords

  • Internal control
  • Inventorization
  • Public assets

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