Analysis of Internal Control of Procurement of Government (Case Study on at XYZ University)

DOI

10.2991/apbec-18.2019.13How to use a DOI?

Keywords

Internal control, Procurement of Government Goods and Services, Procurement of University Goods and Services

Abstract

This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services through provider agreements. The study uses a case study approach with one unit of analysis. It employs descriptive analysis using data from structured interviews of four respondents able to give information on procurement mechanisms for goods and services at XYZ University. The study uses this data to evaluate internal controls comparing them with the applicable rules and regulations. The result of the research shows that the current General Plan of Procurement (RUP) at XYZ University that has been established by the Rector is still not a foundation in the implementation of the procurement; therefore, the procurement plan and realization cannot be monitored because the purchases are not based on the RUP. In fact, there are a large number of direct procurement packages that are as much as 75% over plan. Broadly speaking, at XYZ University, the mechanism of procurement of goods and services has been running in accordance with the provisions but there are still some weaknesses of internal controls, namely: 1) the actual procurement budget is not based on the RUP; 2) the direct procurement methods are still not in accordance with established procedures; and 3) RUP public information transparency and direct appointment results have not yet been achieved.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Prita Putri Primanda
AU  - Siti Nurwahyuningsih Harahap
PY  - 2019/07
DA  - 2019/07
TI  - Analysis of Internal Control of Procurement of Government (Case Study on at XYZ University)
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 87
EP  - 93
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.13
DO  - 10.2991/apbec-18.2019.13
ID  - PutriPrimanda2019/07
ER  -