دور محافظ الحسابات في تقييم نظام الرقابة الداخلية : دراسة ميدانية = Role of the Governor of the Accounts in the Evaluation of the Internal Control System : Field Study

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.

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The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

Account and Financial Management Journal ◽

10.47191/afmj/v6i6.03 ◽

2021 ◽

Vol 06 (06) ◽

Author(s):

Sunardi . ◽

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

City Governments ◽

Financial Reports ◽

Internal Control System ◽

The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

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The role of the integrated internal control system in ensuring economic security

10.18411/lj-11-2020-142 ◽

2020 ◽

Author(s):

A.S. Loseva

Keyword(s):

Control System ◽

Internal Control ◽

Economic Security ◽

Internal Control System

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Analysis of The Internal Control System and The Role of The Internal Auditor in Optimizing Hospital Performance

10.11594/nstp.2021.1043 ◽

2021 ◽

Keyword(s):

Control System ◽

Internal Control ◽

Hospital Performance ◽

Internal Auditor ◽

Internal Control System

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The role of internal audit in the functioning of an effective system of internal control of enterprises

Vestnik Universiteta ◽

10.26425/1816-4277-2021-4-130-137 ◽

2021 ◽

pp. 130-137

Author(s):

I. I. Chebyshev

Keyword(s):

Control System ◽

Internal Control ◽

Internal Audit ◽

Research Area ◽

Point Of View ◽

Internal Control System ◽

Effective System

The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.

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Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v10i1.744 ◽

2019 ◽

Vol 10 (1) ◽

pp. 55

Author(s):

Reny Aziatul Pebriani

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Internal Audit ◽

Financial Statement ◽

Government Accounting ◽

Internal Control System

ABSTRACTThe aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using Moderated Regression Analysis through SPSS 23. The results show that human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.Keywords : Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap kualitas LKPD dan pengaruhnya yang dimoderasi oleh SPIP pada Organisasi Perangkat Daerah (OPD) Kabupaten Banyuasin. Metode yang digunakan adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel 108 responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data menggunakan software SPSS 23. Hasil penelitian ini membuktikan bahwa kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara bersama-sama berpengaruh dan signifikan terhadap kualitas LKPD, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD studi kasus pada OPD di Kabupaten Banyuasin, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.Kata kunci : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD

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Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

TRANSFORMASI: Jurnal Manajemen Pemerintahan ◽

10.33701/jtp.v12i2.878 ◽

2020 ◽

pp. 156-166

Author(s):

Fathiyah Fathiyah ◽

Marissa Putriana

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Comparative Method ◽

Financial Statements ◽

Provincial Government ◽

Internal Control System ◽

Information And Communication

This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018. Data is analysed using the selection technique before drawing conclusions. The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future. This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.

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Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia

International Journal of Financial Research ◽

10.5430/ijfr.v12n1p192 ◽

2020 ◽

Vol 12 (1) ◽

pp. 192

Author(s):

Hari Setiyawati

Keyword(s):

Control System ◽

Financial Reporting ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Significant Positive Effect ◽

Internal Control System ◽

Positive Effect

This research was carried out because of the phenomenon of the large potential of zakat in Indonesia and the large number of zakat funds that were corrupted due to unaccountable financial reporting. Many payers of zakat (muzakki) still do not believe in National Zakat Agency (BAZNAS), so zakat payments are often not made through the official of BAZNAS. This research was carried out through a survey which was designed to examine the accountability of financial reporting at the amil zakat and amil zakat institutions in Jakarta and Banten, related to internal control competencies and financial reporting accountability. The expected results of this study are an increase in the accountability of financial reporting by conducting sharia accounting training for staff in amil zakat and amil zakat institutions in Jakarta and Banten. The goal of this study is to contribute scientifically to the science of sharia accounting, specifically accounting for zakat, and to assist accounting departments in preparing financial statements. The results of this study state that compliance with the application of zakat accounting with Financial Accounting Standards Guidelines (PSAK 109) had no significant effect on financial reporting accountability, while the role of the internal control system had a significant positive effect on financial reporting accountability.

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Methodological approaches to the formation of an internal control system in state institutions

Buhuchet v zdravoohranenii (Accounting in Healthcare) ◽

10.33920/med-17-2108-05 ◽

2021 ◽

pp. 42-53

Author(s):

Shahzod Khamrakulovich Nabiev ◽

Elena Alekseevna Fedchenko

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Negative Consequences ◽

Practical Application ◽

State Institutions ◽

Internal Control System ◽

Methodological Approaches ◽

Organizational Mechanisms

This article analyzes methodological approaches to the construction of internal control systems, evaluates the role of individual components and forms recommendations for improving the efficiency of the functioning of internal control subjects, both universal and those that find practical application in the activities of state institutions, whose organizational mechanisms need significant transformation, which is based on an effective internal control system that allows not only to quickly identify violations and shortcomings, but also to apply timely measures aimed at minimizing their negative consequences.

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