PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN MEDIS DI RUMAH SAKIT JEMBER KLINIK

2015 ◽  
Vol 13 (2) ◽  
pp. 57 ◽  
Author(s):  
Farisa Lailatul Maharani ◽  
Septarina Prita Dania Sofianti ◽  
Siti Maria Wardayanti
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Employee Performance ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Control Environment ◽  
Test Results ◽  
Variable Control ◽  
Information And Communication ◽  
Positive Effect

This study was conducted to examine the effect of variable control environment, risk assessment, control activities, information and communication, and monitoring the performance of employees. The population in this study were all employees of the division of medical services at the Hospital Clinic Jember. The total sample for the population of employees is determined by using a formula of Taro Yamane. The number of samples used by researchers based on a calculation of the total 44 samples. Questionnaires tested the validity, reliability and test for normality. Test equipment used in this study using classic assumption test which includes heteroscedasticity test and test multicoloniarity. From the test results of multiple regression analysis produced the equation Y = 3.284 + 0.127 + 0.265 X1 X2 X3 + 0.210 + 0.129 + 0.209 X4 X5 regression equation constant positive value of 3.284, variable control environment, risk assessment, control activities, information and communication, and monitoring positive value on employee performance. T test results showed: control environment positive effect on employee performance, risk assessment positive effect on employee performance, control activities have positive influence on employee performance, information and communication positive influence on employee performance, monitoring positive influence on employee performance. The coefficient of determination that the variations that occur in the variable Y (the performance of the employee) was 85.5% determined by variable internal control, risk assessment, control activities, information and communication, and monitoring. 14.5% is determined by other variables that are unknown. KEYWORD: INTERNAL CONTROL

scholarly journals The Impact of Internal Control on Performance of Small and Medium-Sized Enterprises in an Emerging Economy

2021 ◽  
Vol 16 (2) ◽  
pp. 367-389
Author(s):  
Nguyen To Tam ◽  
◽  
Le Anh Tuan ◽  
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Internal Control ◽  
Communication Systems ◽  
Emerging Economy ◽  
Positive Influence ◽  
Control Environment ◽  
Information And Communication ◽  
Monitoring Activities ◽  
The Impact

This research studied the impact of internal control on financial performance of small and medium-sized enterprises (SMEs) in an emerging economy. The studying framework was derived from the Agency Theory to examine the relationship between internal control and organizational performance in SMEs. The paper used a survey and non-probability sampling and applied regression analysis to assess this effect on SMEs in Hanoi, Vietnam. Internal control consisted of five elements (including control environment, risk assessment, control activities, information and communication systems, and monitoring activities) by COSO. SME’s performance was measured by ROA primarily. This research analyzed data using SPSS and SmartPLS softwares. Using a sample of 94 respondents, the results show that the control environment which is a dimension of internal control has a positive influence on the performance of SMEs in this case. Other dimensions of internal control that are control activities, information and communication system, risk assessment, and monitoring activities showed insignificant impacts on performance of SMEs but the results still give some meaningful insights for SMEs in Vietnam. The results of this paper provide practical insights on the role of internal control for researchers and business managers. Keywords: internal control, performance, small and medium-sized enterprises

scholarly journals Administrative internal control system and performance effect

2021 ◽  
Vol 6 ◽  
pp. 169-193
Author(s):  
Odita Anthony O ◽  
Daniels Christopher ◽  
Obire Jennifer ◽  
Eneh Chinedu
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Internal Control ◽  
Simple Random Sampling ◽  
Telecommunications Industry ◽  
Multiple Regression Model ◽  
Positive Influence ◽  
Control Environment ◽  
Performance Effect ◽  
Information And Communication

The study focused on effect of admin internal control on performance in telecommunications industry in South South and South East Nigeria. The study employed a descriptive survey research design. Instrument adopted for the study is a structured questionnaire based on simple random sampling method. In addition, interview was also employed to serve as a compliment for the questionnaire. Reliability of the research instrument was tested using the Cronbach Alpha method which revealed that the instrument is reliable. The result of Durbin Watson revealed that the data is free from autocorrelation. Data analysis was done using both descriptive and inferential analysis technique. Descriptive statistics was used to give insight on the respondents profile while inferential statistics was used in the conducting of hypotheses. The five research questions for the study were analyzed using multiple regression model. The study shows that the five null hypotheses were rejected while the five alternative hypotheses were accepted (organization’s internal control environment (p=0.000<0.05, ?=0.890); risk assessment (p=0.000<0.05, ?=0.242); control activities (p=0.001<0.05, ?=0.092); information and communication (p=0.000<0.05, ?=0.115); monitoring (p=0.000<0.05, ?=0.307)). The study concluded that organization’s internal control environment, risk assessment, control activities, information and communication, and monitoring aid and has a positive influence on organizational performance.

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

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.

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

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>

scholarly journals EFFECT OF WORK MOTIVATION, COMMUNICATION, AND TRAINING ON EMPLOYEE PERFORMANCE AT PT. PARAMA TIRTA MULYA SEJAHTERAH

2020 ◽  
Vol 4 (2) ◽  
pp. 166-179
Author(s):  
Mira Yona ◽  
Jeffi Mutiara
Keyword(s):  
Quantitative Research ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Positive Effect

This study aims to determine the effect of work motivation, work communication and job training on the performance of  PT Parama Tirta Mulya Sejahterah employees. Both partially and simultaneously. The type of this research is quantitative research. The population of this study is all employees of PT. 43 employees. Sampling technique is done by saturated sampling technique. Data is obtained using a questionnaire (questionnaire) that is tested for validity and reliability. The results of data analysis found that there was a positive influence between motivation on employee performance with the coefficient value b1 = 0.452. There was a positive influence between work communication on employee performance with a coefficient value of b2 = 0.038. There was a positive influence between training )on employee performance with a coefficient value of b3 = 0.333. There was a significant positive effect of employee performance, Partial Test Results (t-test) between work motivation with work performance wan shows the value of t-count greater than t-table (3,829> 2,601), between communication and employee performance shows the value of t-count greater than t-table value (2,808> 2,016), and between training and employee performance shows the value of t-count greater than t-table value (2,213> 2,016), this shows that there is a significant positive effect partially. The result of the calculated F value is 44.981 and the probability of significance is 0.000.

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

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.

scholarly journals Analisis pengaruh kinerja karyawan pt jasa marga (persero) tbk cabang jagorawi

2017 ◽  
Vol 22 (2) ◽  
Author(s):  
Nazwirman Nazwirman ◽  
Syamsu Alang ◽  
Agung Prianggodo
Keyword(s):  
Organizational Culture ◽  
Strong Influence ◽  
Employee Performance ◽  
Positive Influence ◽  
Organisational Culture ◽  
Coefficient Of Determination ◽  
Anova Analysis ◽  
Performance Variables ◽  
Labor Discipline ◽  
Positive Effect

The purpose of this study was to determine whether there is influence between work discipline, organizational culture on employee performance either partially or jointly in PT Jasa Marga (Persero) Tbk, Branch Jagorawi. Results of analysis that Work Discipline positive effect on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.871, the contribution of the coefficient of determination (R2) of 0.759 or 75.9%. Organizational culture has a positive effect on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.915, the contribution of the coefficient of determination (R2) of 0.838 or 83.8%. And Discipline of Work and Organisational Culture jointly have a positive influence on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.920, the contribution of the coefficient of determination (R2) of 0.847 or 84.7% indicates the significance of the effect given by the Discipline of Work and Organizational Culture on Employee Performance. ANOVA analysis showed that the obtained value obtained Fvalue of 283.961 greater value to Ftable 3.940 at alpha (α) 5% = (267.551> 3.940) means there is a rejection of H0. It means that the variable labor discipline and organizational culture together significantly affect employee performance variables, and there is a very strong influence of the value stated.

scholarly journals Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO

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  

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

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.

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

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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