Pengendalian Internal terhadap Aset Tetap pada Sekretariat DPRD Provinsi Sumatera Utara

Abstract

All agencies have fixed assets as a supporting factor for operations. Having fixed assets requires control to measure the quantity and duration of assets. One of them is internal control over fixed assets. This research was conducted at the DPRD Secretariat of North Sumatra Province. This study aims to determine the internal control applied to fixed assets at the DPRD Secretariat of North Sumatra Province. The method used in this study is a qualitative method by describing the data obtained from interviews and observations. The Secretariat owns assets, including land, equipment and machinery, buildings and buildings, roads, irrigation and networks, as well as other fixed assets. Assets are obtained from the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions. The results showed that the internal control over fixed assets implemented by the DPRD Secretariat of North Sumatra Province was good enough and the control process was in accordance with the applicable components.