The Effect Of Clearance Of Budget Targets, Competency Of Village Government Apparatus, Performance Effectiveness Of Friends, And Community Engagement On The Accountability Of Village Fund Management With Internal Control System As A Variable

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Famillya Yuni Pajarwati ◽  
Sarwenda Biduri
Keyword(s):  
Control System ◽  
Internal Control ◽  
Community Involvement ◽  
Sampling Technique ◽  
Fund Management ◽  
System Variable ◽  
Performance Effectiveness ◽  
Study Results ◽  
Internal Control System ◽  
Village Government

This study aims to determine Moderation Role of the Internal Control System in Influencing Clarity ofxBudget Targets, Competence of Village Government Apparatuses, Effectiveness of Facilitator Performance, and Community Involvement in Village Fund Management Accountability. Puposive Sampling was used as a sampling technique in this study by distributing questionnaires to 15 village in Buduran Distric, Regency with a total of 68 respondents. The data analysis techique used the Outer Model to determine the validity of the valid and reliable research, while the Inner Model was used to verify the hypothesis in this study with the help of the SmartPLS. This study results that the variables of Clarity of Budget Targets, Competence ofxVillage Government Apparatuses, and Community Involvement have no effect on Village Fund Management Accountability, while the Facilitator Performance Effectiveness variable affects Village FundxManagement Accountability. In moderation in this study, the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Goals, Competence of Village Government Apparatuses Effectiveness of Facilitator Performance, and Community Involvement with Village FundxManagement Accountability.

scholarly journals Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa

2020 ◽  
Vol 30 (7) ◽  
pp. 1843
Author(s):  
Nurlaili Fithriani ◽  
Endar Pituringsih ◽  
M Firmansyah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Village Government ◽  
Procurement Fraud

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

scholarly journals INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Yenty Astari Dewi ◽  
Nasfi Nasfi ◽  
Mai Yuliza
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Accounting Information ◽  
Fund Management ◽  
System Variable ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management. Keywords: Internal Control System, Utilization of Accounting Information Technology, Nagari Apparatus Competence, Accountability, Village Fund.

scholarly journals Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak

2020 ◽  
Vol 2 (1) ◽  
pp. 55
Author(s):  
Provita Wijayanti ◽  
Indri Kartika ◽  
Kiryanto Kiryanto ◽  
Zainal Alim Adiwijaya ◽  
Muhammad Ja'far Shodiq ◽  
...  
Keyword(s):  
Control System ◽  
Community Service ◽  
Internal Control ◽  
Sampling Technique ◽  
Governance System ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Service Activity ◽  
Village Government ◽  
The Village

AbstrakPemerintah desa melaksanakan tugas pengelolaan dan pertanggungjawaban dana desa berdasarkan UU No. 6 Tahun 2014 tentang Desa. Dalam pelaksanaan sistem pengawasan dan tata kelola pemerintah desa, perangkat desa dibantu oleh pendamping dan pengawas desa yang meliputi auditor Inspektorat Kabupaten, anggota Badan perwakilan desa dan pendamping desa. Pendamping dan pengawas desa memiliki peran penting dalam pendampingan pencegahan fraud dana desa yang terjadi di pemerintahan desa. Populasi dalam kegiatan pengabdian masyarakat ini merupakan seluruh pendamping desa di Kabupaten Demak. Teknik insidental sampling digunakan dalam pengabdian ini dan diperoleh 51 orang pendamping desa di kabupataen demak yang menjadi mitra dalam program pengabdian masyarakat oleh tim dosen akuntansi FE UNISSULA. Data mengenai persepsi peran pendamping pemerintah desa serta peran sistem pengendalian internal terhadap pencegahan fraud diperoleh melalui pembagian kuesioner tertutup dengan skala likert 1-5. Hasil pengujian regresi linier berganda menunjukkan bahwa peran pendamping pemerintah desa berpengaruh positif terhadap pencegahan fraud sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud.AbstractThe village government carries out the task of village funds managing, and supervising based on Law number 6/2014 of Villages. In implementing supervision and governance system, village officials are assisted by village assistants and supervisors that containing the District Inspectorate auditor, members of the village representative body and village assistants. Village assistants and supervisors have an important role in assisting fraud prevention on village funds, which could potentially occur in village government. The population in this community service activity is the whole village assistants in Demak Regency. Incidental sampling technique was used so that resulted in 51 village assistants in Demak Regency who became partners in the community service program held by the accounting team of Faculty of Economic Universitas Islam Sultan Agung. Data on the perception of the village assistant�s role as well as the internal control system role on fraud prevention were obtained through the distribution of closed questionnaires using the Likert scale of 1-5. The results of multiple linear regression tests indicate that the role of village government assistants has a positive effect on fraud prevention while the internal control system has no effect on fraud prevention.

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 Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Renli Ferrari Daud Sondakh ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Government Organization ◽  
Performance Effectiveness ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government ◽  
Business Property

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah

scholarly journals The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Muhammad Khairus Sholihin ◽  
Endar Pituringsih ◽  
Ni Ketut Surasni
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Participatory Budgeting ◽  
Public Accountability ◽  
Internal Control System

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

scholarly journals Moderating effect of internal control system to determinants influencing the financial statement disclosure

2021 ◽  
Vol 18 (3) ◽  
pp. 104-112
Author(s):  
Khoirul Aswar ◽  
Jumansyah Jumansyah ◽  
Sri Mulyani ◽  
Mahendro Sumardjo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Structural Equation ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Size ◽  
Internal Control System ◽  
The Relationship ◽  
Budget Expenditure

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

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