标题：ANALYSIS OF SUBMISSION PROCEDURE AND WORKING ADVANCES ACCOUNTABILITY IN ATTEMPT TO IMPROVE INTERNAL CONTROL: A STUDY ON PUBLIC SERVICE COMPANY OF JASA TIRTA I MALANG HEAD OFFICE
摘要：This study aims to find out the submission procedure and Working Advances accountability, analyze the submission procedure and Working Advances accountability, and improve internal control of the submission procedure and Working Advances accountability. The type of research used in this study is descriptive with the qualitative approach. The focus in this research is the submission procedure and Working Advances accountability and the improvement of internal control in the submission procedure and Working Advances accountability. The obtained data sources were from primary and secondary data. The data were collected by conducting interviews with the Head of Budget Division and Staff of Budget as primary data and documentation as secondary data. The data analysis used in this study was descriptive analysis. The results showed that the entire procedures had run quite well and correlated to the existing corporate regulations. However, there was still a slight deficiency that was the processing time of Working Advances payment approval carried out by the Board of Directors because these parties were often conducting External Service (DL). Other Insignificant deficiencies were the accumulation of documents of Working Advances accountability performed by the Management Accounting Staff due to in unison with other works.
关键词：Procedure; submission; accountability; working advances
