Training on management control system governance for Halong Subdistrict village apparatus to improve performance
Main Article Content
Abstract
This community service program was conducted to enhance the understanding and capabilities of village officials in Halong Subdistrict regarding the implementation of effective management control systems. As the primary authority in managing village human resources and assets, village heads must ensure the establishment of governance systems that are transparent, efficient, and accountable. The training emphasized the theoretical foundations and practical applications of management control systems, including their components, limitations, and the role of human factors. It also covered the objectives of control system design, responsible parties, necessary requirements, and the use of information systems to support decision-making and service delivery. Through this activity, village officials gained knowledge and skills to improve service performance and governance transparency. They were encouraged to adopt current standards in control systems and apply self-assessment tools for evaluating internal control reliability. The training also underlined the importance of public involvement in oversight and emphasized the village government’s accountability to the community. The results of the program indicate that village officials in Halong Subdistrict have increased their competence and motivation to implement sound management control systems. This improvement is expected to accelerate public services and strengthen internal governance at the village level.
Downloads
Article Details
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2006). Auditing and assurance services: An integrated approach (11th ed.). Pearson Education International.
Badan Pengawasan Keuangan dan Pembangunan. (2007). Pedoman umum sistem pengendalian intern instansi pemerintah. Jakarta: BPKP.
Herbert, L. (1979). Auditing the performance of management. Lifetime Learning Publications.
International Organization of Supreme Audit Institutions (INTOSAI). (2004). Guidelines for internal control standards for the public sector. Vienna: INTOSAI.
Mulyadi. (1993). Sistem akuntansi (3rd ed.). Yogyakarta: Bagian Penerbitan STIE YKPN.
Pusdiklatwas BPKP. (2004). Sistem pengendalian manajemen (4th ed.). Modul Diklat Pembentukan Auditor Ahli. Jakarta: BPKP.
Ratliff, R. L., Wallace, W. A., Sumners, G. E., McFarland, W. G., & Loebbecke, J. K. (1996). Internal auditing: Principles and techniques (2nd ed.). The Institute of Internal Auditors.
Rue, L. W., & Byars, L. L. (2000). Management: Skills and application (9th ed.). McGraw-Hill.
Sawyer, L. B., & Dittenhofer, M. A. (2003). Sawyer’s internal auditing: The practice of modern internal auditing (5th ed.). The Institute of Internal Auditors.
Schermerhorn, J. R. (2005). Management (8th ed.). John Wiley & Sons, Inc.
United States Government Accountability Office. (1999, November). Standards for internal control in the federal government. Retrieved from https://www.gao.gov
United States Government Accountability Office. (2007). Government auditing standards (Rev. ed.). Retrieved from https://www.gao.gov