scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi).  Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance

scholarly journals Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Action Plan ◽  
Financial Statements ◽  
Fiscal Year ◽  
Internal Control System ◽  
Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

scholarly journals Evaluasi Penerapan Prosedur Operasional Standar Pengelolaan Keuangan Daerah di Provinsi Papua

2016 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Yemima Eka Christy ◽  
Elisabeth Penti Kurniawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statements ◽  
Provincial Government ◽  
Internal Control System ◽  
Standard Operating ◽  
Management Guidance

<em>Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that theProvincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems;(2) lack of financial management guidance and supervision.</em>

scholarly journals PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR

2021 ◽  
Vol 2 (1) ◽  
pp. 12-28
Author(s):  
Daniatul Izzah ◽  
Taufeni Taufik ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Community Participation ◽  
Internal Control ◽  
Financial Management ◽  
Regression Coefficient ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial management with a regression coefficient of 0.005; (3) Accountability influences the effectiveness of village financial management with a regression coefficient of 0.043; (4) The quality of human resources influences the effectiveness of village financial management with a regression coefficient of 0.011; (5) The use of information technology influences the effectiveness of village financial management with a regression coefficient of 0.003; (6) The application of an internal control system influences the effectiveness of village financial management with a regression coefficient of 0.000.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

scholarly journals KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

2017 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Hadi Mahmudah ◽  
Bambang Riyanto LS
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
System Management ◽  
Management Support ◽  
Internal Control System ◽  
Audit Effectiveness

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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