?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.relation=http%3A%2F%2Frepository.uhamka.ac.id%2Fid%2Feprint%2F17990%2F&rft.title=The+Control+Environment+on+Expenditure+Cycle%3A%0D%0AThe+Case+of+a+Non-Formal+Education+Institution+in+Indonesia&rft.creator=meita+larasati%2C+meita+larasati&rft.subject=ZA4450+Databases&rft.description=The+control+environment+is+the+foundation+of+an+internal+internal+control+system.+The+control+environment+must+be+sturdy+in+order+to+support+other+internal+control+components+to+form+a+good+control+atmosphere.The+control+environment+is+a+form+of+inculcation+of+culture%2C+ethics%2C+structure%2C+and+responsibility+in+an+entity+both+business+and+non-business+entities.This+paper+aims+to+analyse+and+give+suggestion+on+control+environmenton+expenditure+cycle+of+a+non-formal+education+institution+in+Indonesia.+The+internal+control+is+described+by+Committee+of+Sponsoring+Organisations+of+the+Treadway+Commission+(COSO).+This+paper+is+conducted+using+qualitative+method+where+a+case+study+approach+is+applied.+Data+is+collected+from+interview+and+document+analysis.+The+analysis+of+control+environment+concludes+that+a+leveling+authorisation+policy+on+payment+process+is+insufficient%2Cseveral+employees+are+not+aware+of+the+existence+and+the+function+of+operational+standards+and+there+is+no+regular+training+for+accounting+team.+From+the+findingswe+recommend+several+suggestions%2C+first%2C+there+must+be+an+adequate+authorisation+policy.+Second%2C+there+must+be+there+must+be+regular+outreach+to+every+existing+operational+procedure.+Third%2C+there+must+be+an+adequate+employee+competency+training+policy.&rft.publisher=International+Journal+of+Advanced+Science+and+Technology&rft.type=Other&rft.type=NonPeerReviewed&rft.format=text&rft.language=en&rft.identifier=http%3A%2F%2Frepository.uhamka.ac.id%2Fid%2Feprint%2F17990%2F1%2FThe%2520control%2520enviroment%2520of%2520expenditure%2520cycle.pdf&rft.format=text&rft.language=en&rft.identifier=http%3A%2F%2Frepository.uhamka.ac.id%2Fid%2Feprint%2F17990%2F2%2FThe%2520control%2520enviroment%2520turnitin.pdf&rft.identifier=++meita+larasati%2C+meita+larasati+++The+Control+Environment+on+Expenditure+Cycle%3A+The+Case+of+a+Non-Formal+Education+Institution+in+Indonesia.++International+Journal+of+Advanced+Science+and+Technology.+++++