Type of The Research Place and Time of The Research Subject and Object of The Research

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CHAPTER III RESEARCH METHOD

A. Type of The Research

This research was a kind of descriptive research using qualitative approach. This research tried to understand and review the phenomenon or occurrence, people, object or process that related to the internal control system in the management of School Operational Funds BOS in SMP Negeri 16 Yogyakarta. According to Sugiyono 2003:11 a descriptive research is research that conducted to find the value of independent variable, whether one or more variables independent without making comparisons, or connect it with other variables. Sukmadinata 2010 said that, “qualitative research aimed to understanding social phenomena from the participant perspective. The participants are people who were invited to interviews , observed, provide data, opinion, thought and it perception. Research conducted through investigation and observation of all objects that are researched by revealing all the facts that exist in when on going process of research, regarding the internal control system in the management of the of School Operational Funds in SMP Negeri 16 Yogyakarta.

B. Place and Time of The Research

This research was located in SMP Negeri 16 Yogyakarta at Nagan Lor No. 8, Kraton, Yogyakarta. This research was conducted from March – Mey 2015

C. Subject and Object of The Research

Subject in this research is Principal and BOS Treasure. Meanwhile the object of this research is evidences of cash payment of BOS Funds. This study was researched about internal control and the evidences of cash payment has been objected. Population of this research is 115 and the samples is 63. To take the samples, researcher was used proporsive sampling. According to Sugiyono 2003, proporsive sampling technique are the way of sampling by defining the characteristic that appropriated with purpose.

D. The Data Collection Technique