ANALISIS SISTEM PENGENDALIAN INTERN PADA PELAKSANAAN BARANG DAN JASA STUDI KASUS PEMBANGUNAN DRAINASE PERKOTAAN DI MAKASSAR

Abstract

This research aimed to analyze the government internal control system in the Procurement of Goods and Services case study of Makassar City Drainage Development Project at Makassar Public Works Department with Government Regulation No. 60 of 2008 concerning the Government Internal Control System. This research used descriptive qualitative methods and research data obtained from official interviews with the goods and services procurement committee and the archives of Makassar public works department, and several literature studies. The results of this research can be concluded that the control activities in the process of Procurement of Goods and Services in Makassar City drainage construction project have fulfilled the five elements of control.