INDONESIA PERAN SISTEM INFORMASI KEUANGAN DAERAH DALAM PENINGKATAN PENGENDALIAN INTERNAL PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN BENGKALIS DALAM PERSPEKTIF SYARIAH

Abstract

This study aims to determine the application of regional financial information systems and internal control systems in DPMPTSP and to determine the role of regional financial information systems in internal control in DPMPTSP. This study uses a descriptive qualitative research method where data collection uses interviews and documentation techniques. Interview respondents were the Head of DPMPTSP and BPKAD, the Secretary of DPMPTSP and BPKAD, and the finance department of DPMPTSP and BPKAD. The results of the analysis show that the regional financial information system and internal control system comply with government regulations. Then the role of SIKD in SPIP is to facilitate regional financial management based on applications or systems so that financial records are more effective and efficient. As well as being able to reduce fraud on financial reports.

Keyword: Regional Financial Information Systems, Internal Control System