اختبار فاعلية نظام الرقابة الداخلية في المؤسسة باستخدام أسلوب المعاينة الإحصائية = Testing the Effectiveness of the Internal Control System of the Enterprise Using the Statistical Sampling Method

2014 ◽  
pp. 131-142
Author(s):  
خمقاني محمد حسان ◽  
صديقي مسعود
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Method ◽  
Statistical Sampling ◽  
Internal Control System

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 1 (3) ◽  
pp. 475-493
Author(s):  
Aisyatul Fitri
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Law Enforcement ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Provincial Government ◽  
Accounting Fraud ◽  
Internal Control System ◽  
Accounting Rules

The purpose of this study was to analyze the influence of the Government Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior on the Tendency of Accounting Fraud with Organizational Commitment as an Intervening Variable in Bengkalis Regency. The population in this study was OPD in the Riau Provincial Government. The sample in this study were officials or employees involved in financial management / accounting at OPDs in Bengkalis Regency, amounting to 35 OPDs with 105 respondents. The sampling method is saturated sampling method or census. The data collection method is a survey method. Data analysis using SEM using SMART PLS. The results showed that the government's internal control system, regulatory compliance, law enforcement and unethical behavior had an effect on the tendency of accounting fraud. Organizational commitment is an intervening variable between the government's internal control system, compliance with accounting rules and adherence to accounting rules and the tendency of accounting fraud, but organizational commitment is not an intervening variable between unethical behavior and the tendency of accounting fraud.

scholarly journals INCREASING ACCOUNTABILITY THROUGH INTERNAL CONTROL MECHANISM IN RELIGIOUS ORGANIZATION

2020 ◽  
Vol 7 (6) ◽  
pp. 1204-1209
Author(s):  
Wirawan ED Radianto ◽  
Kazia Laturette
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Method ◽  
Religious Institutions ◽  
Church Management ◽  
Chi Square ◽  
Internal Control System ◽  
Chi Square Analysis ◽  
Church Governance ◽  
The Church

Purpose: This study aims to investigate the implementation of internal control in religious institutions, especially church institutions. A difference in church governance certainly differentiates the church's internal control, so the issue of internal control is very important and interesting for further investigation. Methodology: This study used a sample of 100 churches. The researchers used questionnaires in data collection. The sampling method used is the purposive sampling method. To see whether there are differences in internal control between different church governance styles, the researchers used the chi-square analysis. Results: The findings of this study are as follows: all churches have realized the importance of accountability that must be held to gain the trust of their congregants. Hence, all churches sampled in this study already have an internal control system. This study found differences in the systems based on church governance. Therefore, it is known that governance differentiates churches’ internal control systems. Implications: The implication of this research is that a church must have an effective internal control system. This is necessary because the church must be accountable to all of its stakeholders, especially the church congregants. The implementation of the internal control system may differ according to the church management system. However, the elements of the internal control system must be the same even though the process of implementing the internal control system is different.

scholarly journals The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District

2019 ◽  
Vol 3 (4) ◽  
pp. 542
Author(s):  
Ni Made Sri Ayuni ◽  
Ni Wayan Novi Budiasni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Internal Control System ◽  
Bad Loans ◽  
Positive Effect

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of “Pang Pada Payu”. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.

scholarly journals Evaluation of Internal Control System in Efforts to Prevent Accounting Fraud with Internal Audit as Moderating Variable

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Ni Luh Putu Mita Miati ◽  
I Nyoman Sutapa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Method ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Fraud ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

The Lembaga Perkreditan Desa (LPD) in BALI serves as a container of wealth belonging to the village and the village in the form of money or other securities; and as a village-owned financial entity directed at increased efforts The village and support the development of the village. However, there are some cases of fraud/fraud that occurs in the LPD in Bali that have affected the losses especially on the village. Some researchers have conducted research on the likelihood of Fraud Accounting But there are still inconsistent results, researchers will examine the relationship between the internal control system, the tendency to fraud accounting with internal audit as a moderate variable, and give an overview of internal control system in the LPD in Bali province. This Study used LPD samples in the still active province of Bali.  Muse a random sampling method based on the Cluster of 1.283 LPD and data analysis using Partial Least Square (PLS). The results obtained are the system Internal control of the LPD in BALI does not affect the likelihood of fraud accounting and internal audit on the LPD in BALI is unable to moderate the influence of internal control system to fraud accounting tendencies.

scholarly journals The Influence of Fraud Prevention Mechanisms on Fraud Awareness in The Federal Ministries in Malaysia

2021 ◽  
Vol 16 (3) ◽  
pp. 191-220
Author(s):  
Noorfarhana Wahiza Abdul Latif ◽  
◽  
Suhaily Hasnan ◽  
Alfiatul Rohmah Mohamed Hussain ◽  
Mazurina Mohd Ali ◽  
...  
Keyword(s):  
Control System ◽  
Control Systems ◽  
Federal Government ◽  
Ethical Leadership ◽  
Internal Control ◽  
Sampling Method ◽  
Key Factors ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Prevention Programmes

This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust. Keywords: fraud awareness, ethical leadership, internal control system, prevention programme, Malaysian federal ministries

scholarly journals Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

2019 ◽  
Vol 2 (1) ◽  
pp. 48-57
Author(s):  
Anik Wuriasih ◽  
Etik Wahyuni ◽  
Syarifuddin
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Internal Control System ◽  
Information And Communication ◽  
Head Of Department

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

scholarly journals PENGARUH SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI)

2018 ◽  
Vol 1 (1) ◽  
pp. 50-61
Author(s):  
Nyoman Angga Pradipa ◽  
Budhananda Munidewi
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Report ◽  
Organization Commitment ◽  
Report Quality ◽  
Internal Control System ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Fiane Rina Sambuaga
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Survey Method ◽  
Control Environment ◽  
Internal Control System

This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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