THE EFFECT OF CONTROL ENVIRONMENT, RISK ASSESSMENT, CONTROL ACTIVITIES, INFORMATION AND COMMUNICATION, AND MONITORING TOWARD FRAUD PREVENTION IN THE LOCAL GOVERNMENT OF PALU

Introduction: This study aimed to examine the predictors that can be predicted to prevent the risk of fraud on losing merchandise inventory in Alfa Mart retail store within Parongpong district, Bandung-Barat through the COSO internal control dimensions (control environment control, risk assessment, control activities, information and communication, and monitoring) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets. Method: The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of losing merchandise inventory risk. The respondents were 32 regular full-time employees of thirteen stores. There were four elements must be present to prevent fraud of losing merchandise inventory in term of administrative shrinkage, operational shrinkage, customer theft detection, and technology utilization. Result: The findings revealed that “operational shrinkage” ranked first as a high factor, the second approach by: “administrative shrinkage,” and followed by the third is the “customer theft detection” and for the last order: technology utilization. There was a positive and significant relationship between Internal Control (IC) and Fraud Prevention (FP) on losing merchandise inventory of the respondents’ perception. Risk Assessment and Control Environment dimensions could be predicted to increase FP. The results indicate the importance of well-structured organizational culture of actions, policies, and procedures against fraud risk, and assessing risks of designing effective internal controls and operating internal controls in order to minimize errors and fraud by employees and customers regarding misappropriation of assets. Discussion: Keywords: control environment, risk assessment, control activities, information and communication, monitoring, administrative shrinkage, operational shrinkage, customer detection, technology implementation.

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Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i1.1008 ◽

2020 ◽

Vol 21 (01) ◽

Author(s):

BRM Suryo Triono ◽

Septiana Novita Dewi

Keyword(s):

Risk Assessment ◽

Local Government ◽

Internal Control ◽

Hypothesis Test ◽

Control Environment ◽

F Test ◽

Financial Reports ◽

Independent Variables ◽

Information And Communication

The purpose of this study is to provide empirical evidence about the analysis of the influence of the internal control system on the quality of local government financial reports (Empirical Study on SKPD of Sukoharjo Regency). The analysis technique used in this study is the data quality test which includes validity test and reliability test, classic assumption test which includes normality test, multicollinearity test and heteroscedasticity test, multiple linear regression equation test, and hypothesis test which includes t test, F test, and R2 Test. The results of the study indicate that the Control environment has a significant effect on the Quality of Local Government Financial Reports. Risk Assessment has a significant effect on the Quality of Local Government Financial Reports. Control activities have no significant effect on the Quality of Local Government Financial Reports. Information and Communication have a significant effect on the Quality of Local Government Financial Reports. Monitoring has a significant effect on the Quality of Local Government Financial Reports. The results of the F test show that there are significant independent variables together on the dependent variable. Based on R2 test results show that the ability of control environment variables, risk assessment, control activities, information and communication, and monitoring can explain the variable quality of local government financial statements of 69%. and the remaining 31% is explained by other independent variables

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IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v2i2.1658 ◽

2019 ◽

Vol 2 (2) ◽

pp. 110

Author(s):

Wahyu Wahyu Wahyu ◽

Marliyati Marliyati Marliyati ◽

I. Nyoman Romangsi

Keyword(s):

Risk Assessment ◽

Operating Procedure ◽

Internal Control ◽

Standard Operating Procedure ◽

Control Environment ◽

Service Company ◽

Standard Operating ◽

Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

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PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v3i1.1970 ◽

2020 ◽

Vol 3 (1) ◽

pp. 39

Author(s):

Arini Amalia Rahma ◽

Siti Mutmainah

Keyword(s):

Risk Assessment ◽

Control System ◽

Internal Control ◽

Qualitative Data ◽

Secondary Data ◽

Primary Data ◽

Control Environment ◽

Internal Control System ◽

Information And Communication ◽

And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

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EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.4.30776.2020 ◽

2020 ◽

Vol 15 (4) ◽

pp. 541

Author(s):

Magfirah Rahman ◽

Grace B. Nangoi ◽

Stanley Kho Walandouw

Keyword(s):

Risk Assessment ◽

Control System ◽

Internal Control ◽

Government Regulation ◽

Central Government ◽

Control Environment ◽

North Sulawesi ◽

Internal Control System ◽

Information And Communication ◽

Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

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Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2019.006.02.15 ◽

2019 ◽

Vol 6 (02) ◽

pp. 31-44

Author(s):

Iswahyudi ◽

Dwi Prastowo Darminto

Keyword(s):

Risk Assessment ◽

Internal Control ◽

Environmental Control ◽

Jel Classification ◽

Control Environment ◽

Control Activity ◽

Accounts Receivable ◽

Activity Component ◽

Information And Communication ◽

Spss Software

ABSTRACT The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif. JEL Classification : M10, M41

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The Influence of Internal Control Factors on the Perfomance Effectiveness of the Garment, Agricultural and Chemical Enterprises Listed on Vietnam’s Stock Market

VNU Journal of Science Economics and Business ◽

10.25073/2588-1108/vnueab.4318 ◽

2020 ◽

Vol 36 (1) ◽

Author(s):

Do Huy Thuong ◽

Nguyen Thi Phuong Hong

Keyword(s):

Risk Assessment ◽

Stock Market ◽

Internal Control ◽

Research Result ◽

Control Environment ◽

Monitoring And Control ◽

Performance Effectiveness ◽

Control Factors ◽

Information And Communication ◽

And Control

The research focuses on analysing the impacts of internal control factors on the performance effectiveness of the garment, agricultural and chemical enterprises listed on Vietnam’s stock market. The research result shows that of the factors of Risk Assessment, Control Activities, Information and Communication, Monitoring and Control Environment, the factor of Information and Communication has the strongest effect on the performance effectiveness of the enterprises. Next to it is Risk Assessment, Control Environment and Monitoring. The factor of Control Activities has the least influence on the performance effectiveness of the enterprises.

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Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i12.p14 ◽

2021 ◽

Vol 31 (12) ◽

pp. 3221

Author(s):

I Made Surya Widhi Wibawa ◽

I Ketut Suryanawa

Keyword(s):

Risk Assessment ◽

Internal Control ◽

Ethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Control Environment ◽

Analysis Technique ◽

Information And Communication ◽

Freight Forwarding ◽

A Company

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.

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Examining Factors Influencing Audit Risk for Professional Accountant in Business

10.47260/amae/1112 ◽

2021 ◽

pp. 25-45

Author(s):

Cheng-Wen Lee ◽

Yi Tang Hu

Keyword(s):

Risk Assessment ◽

Jel Classification ◽

Control Environment ◽

Audit Risk ◽

Determinant Factors ◽

Business Operations ◽

Factors Influencing ◽

Information And Communication ◽

Monitoring Activities

This study attempts to examine the determinant factors influencing the degree of audit risk, specially focusing on the professional accountant in business operations. We adopt the methodology of comprehensive AHP framework combined with DEMATE analysis. Herewith, this study categorizes five main criteria: control environment, risk assessment, audit control, monitoring activities, and information and communication, as well as fifteen sub-criteria. This study result findings may provide some important implications or recommendations for accountant’s practice, and meanwhile may contribute suggestions for future researchers’ making a breakthrough in theory. JEL classification numbers: C52 M41 M42. Keywords: Audit risk, Accountant, AHP, DEMATE.

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IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21763 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Nabilah N.R. Amin ◽

Lady Diana Latjandu

Keyword(s):

Risk Assessment ◽

Internal Control ◽

Internal Controls ◽

Main Task ◽

Control Environment ◽

Tax Returns ◽

Directorate General ◽

Information And Communication ◽

Control Procedures ◽

Ministry Of Finance

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures

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