scholarly journals Framework of the internal control under remote management: An empirical study

2021 ◽  
Vol 10 (4) ◽  
pp. 264-274
Author(s):  
Omed Mamand ◽  
Ali Alagoz
Keyword(s):  
Internal Control ◽  
Positive Relationship ◽  
Control Function ◽  
Control Model ◽  
Survey Method ◽  
Efficient Manner ◽  
Remote Management ◽  
Organize Work ◽  
New Business ◽  
Information And Communication

As Covid-19 lockdown forced firms to organize work differently, for example, managing people remotely.  Despite the benefits may a firm obtain in adopting new business tools like remote management, but providing assurance that internal control function in an efficient manner is important for a firm; that is because there is a growing interest in internal control issues. It is very important to determine how the remote working model, which emerged during the Covid 19 pandemic process, has changed the accounting processes of businesses. The aim of this study is to propose an internal control model under factors such as remote management, risk assessment, control activities, information and communication, and observation. The data in the research were obtained from the experts in our sample by using the survey method. Our sample consists of managers, supervisors, and academics. The data obtained were evaluated with the Smart-PLS version 3.2.9 program. Findings highlight a positive relationship between control activities and remote management.  

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 Effect of Knowledge Sharing and Digital Management to Performance on Ecotourism in Ranong Province, Thailand

2020 ◽  
Vol 11 (5) ◽  
pp. 481
Author(s):  
Witthaya Mekhum ◽  
Chonmapat Torasa
Keyword(s):  
Knowledge Sharing ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Management System ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Tourist Attraction ◽  
Digital Management ◽  
Information And Communication

Ecotourism is the combination of ecosystem and tourism. Ecosystem tourism includes travel to destinations where flora, fauna, and cultural heritage are the primary attractions. Present study wants to establish the link between knowledge sharing, information and communication technology (ICT) and ecotourism performance with mediation of tourist attraction and digital management system among employees of ecotourism provider companies in Ranong province of Thailand. Data is collected through questionnaire survey method and via dropdown technique. Partial Least Square (PLS) is used in this study for data analysis. Results indicate that knowledge sharing related to ecotourism and ICT has positive significant impact on ecotourism performance and on tourist attraction and digital management system respectively. Tourist attraction has positive significant impact on ecotourism performance but not mediate the relation. Digital management system mediates the relation and also has the positive significant impact on ecotourism performance. Practitioners should focus on knowledge sharing variable, ICT and digital management system for increasing the ecotourism performance among ecotourism provider companies in Ranong province of Thailand.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

Usage of Electronic Resources by the Research Scholars of REVA University: A Study

2018 ◽  
Vol 8 (3) ◽  
pp. 71-74
Author(s):  
B. Vasantha ◽  
B. M. Meera ◽  
M. Dhanamjaya
Keyword(s):  
Information Resources ◽  
Survey Method ◽  
Electronic Information ◽  
Knowledge Resources ◽  
Electronic Information Resources ◽  
Level Of Satisfaction ◽  
Frequency Of Use ◽  
Information And Communication ◽  
Information Domain

Tremendous advancement in Information and Communication Technology has its impact on all walks of life. The advent of Internet and the World Wide Web has particularly impacted Library and Information domain. Library and Information Centers today play an important role in enhancing the quality of academic environment and influence basic and core activity of the research centers. They help the users to identify and access the variety knowledge resources in different formats such as electronic information resources in academic institutions. The purpose of this paper to it understands the usage pattern of electronic information resources in an academic institute by the research scholars. A survey method is adopted to know the frequency of use, level of satisfaction with different resources, and the problems encountered while using electronic information resources at REVA University, Bengaluru.

scholarly journals Analisis Kompetensi Guru Madrasah Ibtidaiyah Dalam Pemanfaatan Teknologi Informasi Dan Komunikasi Pada Pembelajaran (Studi Kasus Pada MIN 4 Langkat)

2021 ◽  
Vol 4 (2) ◽  
pp. 44-53
Author(s):  
Marinasari Fithry Hasibuan
Keyword(s):  
Descriptive Analysis ◽  
Boarding School ◽  
Dominant Factor ◽  
Survey Method ◽  
Teacher Competence ◽  
Form Analysis ◽  
Use Of Technology ◽  
Information And Communication ◽  
Four Levels ◽  
Ict Training

This study discusses the competence of Madrasah Ibtidaiyah teachers in the use of technology and information in learning with competency indicators being the ICT training curriculum for madrasa teachers compiled by the Jakarta Education and Religious Technical Training Center. This study aims to determine the competence and problems of Islamic boarding school teachers in the use of information and communication technology in online learning during this covid 19 period. This study uses a case study with all teachers as respondents at MIN 4 Langkat. The research method used in this research is a survey method using a questionnaire that is shared via a google form. Analysis of the data used is a descriptive analysis that describes the qualifications of teacher competence in the use of ICT into four levels, namely very low, low, medium, and high. From the results of the data that has been analyzed, it was found that the competence of teachers in ICT is very low in the ability to use and utilize applications, which is 52%. Furthermore, a very low indicator is found in the experience aspect of participating in training at 57%. This shows that training activities are the most dominant factor causing the low competence of teachers in the use of ICT in learning and therefore the most effective solution to overcome them.

scholarly journals A “Social Bitcoin” Could Sustain a Democratic Digital World

2021 ◽  
pp. 39-51
Author(s):  
Kaj-Kolja Kleineberg ◽  
Dirk Helbing
Keyword(s):  
Information And Communication Technologies ◽  
Online Social Networks ◽  
Large Fraction ◽  
Communication Technologies ◽  
Bottom Up ◽  
Digital World ◽  
New Business ◽  
Future Version ◽  
Information And Communication ◽  
Digital Capital

AbstractA multidimensional financial system could provide benefits for individuals, companies, and states. Instead of top-down control, which is destined to eventually fail in a hyperconnected world, a bottom-up creation of value can unleash creative potential and drive innovations. Multiple currency dimensions can represent different externalities and thus enable the design of incentives and feedback mechanisms that foster the ability of complex dynamical systems to self-organize and lead to a more resilient society and sustainable economy. Modern information and communication technologies play a crucial role in this process, as Web 2.0 and online social networks promote cooperation and collaboration on unprecedented scales. Within this contribution, we discuss how one dimension of a multidimensional currency system could represent socio-digital capital (Social Bitcoins) that can be generated in a bottom-up way by individuals who perform search and navigation tasks in a future version of the digital world. The incentive to mine Social Bitcoins could sustain digital diversity, which mitigates the risk of totalitarian control by powerful monopolies of information and can create new business opportunities needed in times where a large fraction of current jobs is estimated to disappear due to computerization.

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 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 Role of Socio-demographic Factors of Teachers' Disciplines Styles and Classroom Management Approaches: A Case Study of Teachers in Zeytinburnu-Istanbul

2019 ◽  
Vol 7 (10S) ◽  
pp. 14
Author(s):  
Engin Erşen ◽  
Serkan Kan
Keyword(s):  
Classroom Management ◽  
Positive Relationship ◽  
Demographic Factors ◽  
Survey Method ◽  
Significance Level ◽  
Significant Positive Relationship ◽  
Laissez Faire ◽  
Management Approaches ◽  
Socio Demographic Factors

The aim of the study was to find the role of socio-demographic factors of teachers' discipline styles and classroom management approaches. The study was designed in relational survey method. The universe of the study was composed of teachers serving in high schools in Zeytinburnu district. Using convenience sampling method, 317 teachers accepted to participate in the study.To collect data, a demographic information form, the Teacher Discipline Styles Inventory and the Classroom Management Approaches Scale were used. The data were analyzed via the SPSS 21.0 program. T-test and ANOVA were used for the groups with normal distribution. In addition, Pearson Product-Moment Correlation analysis was performed to determine the relationship between the variables and the scale. Significance level was taken as p <.05.As a result of the study, it was found that the teachers used conciliatory style at the highest rate, followed by supportive style, and they used abdicative style at the lowest rate. In addition, it was found that the teachers adopted democratic approach at the highest rate in classroom management, followed by laissez-faire and autocratic approaches. Also, there was a significant positive relationship between supportive style and abdicative, conciliatory, coercive, negotiator styles. However, there was no significant relationship between supportive style and autocratic and laissez-faire classroom management approaches. Finally, a significant positive relationship was found between supportive style and democratic approach.

scholarly journals Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

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