ANALISIS PENGARUH MANAJEMEN ASET, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENDAPATAN DENGAN OPTIMALISASI ASET IDLE SEBAGAI VARIABEL INTERVENING

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 131
Author(s):  
Aan Kurniyanta ◽  
Ahmad Roziq ◽  
Raden Andi Sularso
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Internal Control System ◽  
The Right

Abstract: This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.

scholarly journals Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

2018 ◽  
Vol 2 (2) ◽  
pp. 150-155
Author(s):  
Yusri Yusri ◽  
Cut Delsie Hasrina
Keyword(s):  
Control System ◽  
Private Sector ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Reliable Information ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Control System ◽  
Tax Payments

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.

scholarly journals E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara

2021 ◽  
Vol 7 (2) ◽  
pp. 126-139
Author(s):  
Irine Ika Wardhani ◽  
Arifa Pratami ◽  
Ikbar Pratama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Goods And Services ◽  
Internal Control System ◽  
North Sumatra

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.

scholarly journals Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura)

2020 ◽  
Vol 15 (2) ◽  
pp. 98-110
Author(s):  
Muhammad Djatmiko ◽  
Meinarni Asnawi ◽  
Rudiawie Larasati
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Equivalent Model ◽  
Primary Data ◽  
Ethical Culture ◽  
Internal Control System ◽  
The City

  Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 226
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

2021 ◽  
Vol 2 (2) ◽  
pp. 319-338
Author(s):  
Nana Santika ◽  
Taufeni Taufik ◽  
Devi Savitri
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Employee Performance ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

scholarly journals Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

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 COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (2) ◽  
pp. 214
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

2021 ◽  
Vol 5 (1) ◽  
pp. 122-131
Author(s):  
Ananda Sabrida Tora Br Sinaga ◽  
Rina Br Bukit ◽  
Rujiman Rujiman
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
North Sumatra ◽  
Hr Competencies

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

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