Analysis of Internal Business Plan Control at the Regional Water Utility Company in Gianyar Regency

DOI

10.2991/aebmr.k.201212.008How to use a DOI?

Keywords

Financial aspects, Internal control, Operational aspect

Abstract

This research is motivated by the importance of internal control in a business plan in planning procedures and policies to achieve operational efficiency and effectiveness and financial reports. This study aims to analyse the internal control of a business plan, so that internal control is carried out according to the need to create a conducive control environment in the hope that the work program of each unit and division can create an accountable system in achieving goals in accordance with the established work plan in the Business Plan and Annual Work Plan. The data was collected by means of observation, questionnaires and document recording. The method used is quantitative methods with an associative approach. The collected data were processed using a quantitative approach with a descriptive format. The analysis technique used to analyse the data is the Structural Equation Model-Partial Least Square analysis. The results of the research prove that in the financial aspect, a reliable business strategy is needed as an effort to increase income by allocating resources effectively. In the operational aspect, the management of source and production installations is optimized to increase the productivity of the installation and make efforts to reduce the level of water loss periodically as well. Performance on the financial and operational aspects as indicated by the health level of The Regional Water Utility Company which is assessed by the Agency for the Improvement of the Implementation of the Drinking Water Supply System, gets a score of 3.56 and is classified as “Healthy”. Compared to 2017 there was an increase in the value of the health level by 0.18 from 3.38.

Copyright

© 2020, 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  - I Putu Gede Diatmika
AU  - Gede Adi Yuniarta
PY  - 2020
DA  - 2020/12/14
TI  - Analysis of Internal Business Plan Control at the Regional Water Utility Company in Gianyar Regency
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 56
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.008
DO  - 10.2991/aebmr.k.201212.008
ID  - Diatmika2020
ER  -