Analysis of Internal Control of Procurement of Government (Case Study at XYZ University)

机译：政府采购内部控制分析（XYZ大学案例研究）

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This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services through provider agreements. The study uses a case study approach with one unit of analysis. It employs descriptive analysis using data from structured interviews of four respondents able to give information on procurement mechanisms for goods and services at XYZ University. The study uses this data to evaluate internal controls comparing them with the applicable rules and regulations. The result of the research shows that the current General Plan of Procurement (RUP) at XYZ University that has been established by the Rector is still not a foundation in the implementation of the procurement; therefore, the procurement plan and realization cannot be monitored because the purchases are not based on the RUP. In fact, there are a large number of direct procurement packages that are as much as 75% over plan. Broadly speaking, at XYZ University, the mechanism of procurement of goods and services has been running in accordance with the provisions but there are still some weaknesses of internal controls, namely: 1) the actual procurement budget is not based on the RUP; 2) the direct procurement methods are still not in accordance with established procedures; and 3) RUP public information transparency and direct appointment results have not yet been achieved.

机译：本研究旨在解释商品和服务采购机制，并确定XYZ大学采购商品和服务中的内部控制疲软。由于时间和数据约束，本研究仅限于通过提供商协议控制商品和服务采购活动。该研究使用案例研究方法与一个分析单位。它采用来自四个受访者的结构性访谈的数据采用描述性分析，能够提供关于XYZ大学商品和服务的采购机制的信息。该研究使用此数据来评估内部控制，将其与适用的规则和规定进行比较。研究结果表明，校长建立的XYZ大学的当前采购总署（RUP）仍然不是实施采购的基础;因此，无法监控采购计划和实现，因为购买不是基于RUP。事实上，有大量的直接采购包，超过计划的75％。广泛地说，在XYZ大学，货物和服务的采购机制一直在规定运行，但内部控制仍有一些弱点，即：1）实际采购预算不是基于RUP; 2）直接采购方法仍然不符合既定程序; 3）RUP公共信息透明度和直接预约结果尚未实现。

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《Asian Pacific Business and Economics Conference》|2019年|492p|共7页
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Prita Putri Primanda; Siti Nurwahyimingsih Harahap;
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中图分类 F2-53;
关键词
Internal control; Procurement of government goods and services; Procurement of university goods and services;

机译：内部控制;采购政府商品和服务;高校商品和服务的采购;

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7. Decision-making is the process of analyzing information about a problem situation and comparing it to a specific conclusion in order to solve a specific problematic (Yıkılmaz, 2001; Miller and Byrnes, 2001). Decision-making styles are a mechanism that is influenced by the internal and external conditions that determine the direction of the decisions of the individual, the content of the decision-making process, and the outcome of the decision-making process (Payne, Bettman and Johson, 1993; Bavol’ár and Orosová, 2015). ACT is a contemporary member of the Cognitive Behavioral Therapy family. ACT (Acceptance and commitment therapy) has both similar and different directions with Behavioral Therapies and Cognitive Therapies (Herbet and Forman, 2011; Hayes, 2004). KKT responds to classical behavioral treatments using both existential and cognitive approaches in the analysis of behavior. KKT is a science wing that tries to solve human problems with a wider perspective aimed at solving problematic human behaviors (Plumb, Stewart, Dahl and Lundgren, 2009). It is seen that there is very little research about the new approach of ACT approach when the aiming country of our country is screened and it is thought that our country will contribute to the field of psychological counseling with the work done. In the scope of the research, experimental and control groups and preliminary test, post-test and follow-up measurements of 2x3 experimental design were used. The study's study group consists of a total of 24 (12 experimental and 12 control groups) university students studying in different departments and levels, continuing their education in the academic year of 2015-2016 in Ağrı province and İbrahim Chechen University in 2015-2016 academic year. The average age of participants in the experiment and control group is 20. There were 12 participants in the experimental group, 7 female and 5 male, and 12 participants, 7 female and 5 male in the control group. Personal Information Form and Decision Making Style Scale prepared by the researcher were used in the research. In order to decide on the tests to be used in the course of analyzing the data, the scores of the participant's Decision Styles Scale pre-test, which are placed primarily in the experimental and control groups, it was analyzed whether the basic expectations of parametric tests were answered. As a result of the analysis made, the scores, skewness and kurtosis coefficients obtained from the Decision Making Styles Scale were given to the experimental and control groups. It was determined that the distribution was normal in the result of Shapiro-Wilk test, in which the skewness and kurtosis coefficients of each sub-scale were ranked between -1 and +1. 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It was determined that there was no significant difference between pre-test, post-test and follow-up scores obtained from the Spontaneous-Instant Decision Style of experiment and control groups. Thus, it can be said that this situation does not cause a significant difference in the Spontaneous-Decision-Making Style scores from the decision style sub-dimensions of the ACT-oriented psychoeducation program applied to the experimental group. The ACT -oriented psychoeducation program had a decline in the intuitive decision-making styles of the individuals, but this decrease did not create significant differences. Thus, it can be said that this situation does not make a meaningful difference in the intuitive decision style scores from the decision style sub-dimensions of the KKT oriented psychoeducation program applied to the experimental group. 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Analysis of Internal Control of Procurement of Government (Case Study at XYZ University)

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