scholarly journals Analisis Penyaluran dan Penggunaan Dana Desa (Studi pada Nagari Tujuah Koto Talago, Kecamatan Guguak, Kabupaten 50 Kota)

2018 ◽  
Vol 6 (2) ◽  
pp. 1331
Author(s):  
Intan Marthalina ◽  
Nurzi Sebrina
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Secondary Data ◽  
Community Empowerment ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Goods And Services ◽  
Second Stage ◽  
Information And Communication ◽  
Interpretative Approach

This research aims to determine the Distribution and Use of Village Funds In villages in Tujuah Koto Talago, Guguak District, Limapuluh Kota District West Sumatrera, there are three (3) aspects in the use and distribution of village funds namely Financial Aspects in Use of Village Funds, Aspects of Procurement of Goods and Services in the Use of Village Funds and Aspects of Reliability of Internal Control Systems. To achieve that goal, qualitative research method with interpretative approach is used. Data Sources are Primary data and Secondary data. Data collection techniques are carried out by observation, interviews, and document. The results showed:(1) Finance in the use of village funds in disbursement has been delayed, namely liquid one-stage funds in May and second stage funds in September and prioritized use of infrastructure (2) procurement of goods and services in the use of village funds are carried out efficiently, effectively, transparently, community empowerment, mutual cooperation and accountability (3). Reliability of SPI is carried out based on the internal environment, risk assessment, control activities, information and communication and monitoring carried out by the sub-district head, nagari guardian, nagari, bamus and the communityKeywords: Distribution and Use of Village Funds

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>

Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah

2016 ◽  
Vol 3 (2) ◽  
pp. 97-119
Author(s):  
Muhamad Erfin Fatoni ◽  
Abdul Halim
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Internal Control System

The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures. Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.

scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

2021 ◽  
Vol 13 (1) ◽  
pp. 75-87
Author(s):  
Hastuti Hastuti ◽  
Dian Imanina Burhany ◽  
Yanti Rufaedah Rufaedah ◽  
Muhammad Umar Mai ◽  
Hendi Rochendi Rochendi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Secondary Data ◽  
Primary Data ◽  
State Revenue ◽  
Internal Control System ◽  
Tax State ◽  
Information And Communication ◽  
Qualitative Descriptive

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP)  at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.     Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

scholarly journals Strategi Pengembangan Wisata Berbasis Kearifan Lokal pada Desa Wisata Pagerharjo Kecamatan Samigaluh Kabupaten Kulon Progo Yogyakarta

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Sukmadi Sukmadi ◽  
Faisal Kasim ◽  
Violetta Simatupang ◽  
Andar Danova L. Goeltom ◽  
Indra Saftara
Keyword(s):  
Data Analysis ◽  
Tourism Development ◽  
Secondary Data ◽  
Community Empowerment ◽  
Oral Traditions ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Cultural Traditions ◽  
Study Approach ◽  
Village Government

This study aims to identify and analyze tourism development strategies based on local wisdom in the tourism village of Pagerharjo, Samigaluh District, Kulon Progo Regency, Yogyakarta. The method used in this study is a descriptive qualitative method with a case study approach. Sources of data in this study are primary funds and secondary data. Primary data were obtained through interviews and field observations. While the data analysis technique used is data analysis using the interactive model of analysis developed by Miles and Hubermann. The results showed that (1) The potential of local wisdom that can be packaged and developed as a tourist attraction in the Tourism Village of Pagerharjo is mutual cooperation, nguri-uri oral traditions, suronan, reog cultural traditions, jathilan, incling, angguk, campur sari, kethoprak, puppeteer and what is characteristic is the lengger tapeng dance, while from a culinary perspective there is taro leaf butyl, geblek, which can still be witnessed and enjoyed today; (2) Aspects that must be considered in planning tourism development in the Tourism Village of Pagerharjo are (a) the low level of community human resources in the development of tourism villages; (b) Poor tourism village institutional governance; (c) Low optimization of local products (food, crafts, arts); (d) The absence of participatory planning in the development of tourism villages; (3) The supporting factors for the development of tourism based on local wisdom in the Tourism Village of Pagerharjo include the community culture that has been attached to the attitude of courtesy and hospitality to anyone who comes. While the inhibiting factors include the absence of a blueprint for mapping the tourism potential in Pagerharjo village, community empowerment from upstream to downstream which has not been running and communication factors between the community, village government and all elements involved in it need to be improved so that harmonious communication is formed.

Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik

2020 ◽  
Vol 6 (1) ◽  
pp. 30-36
Author(s):  
Anita Primastiwi ◽  
Dewi Kusuma Wardani ◽  
Hanisah Hanisah
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Quantitative Methods ◽  
Primary Data ◽  
Regional Government ◽  
Goods And Services ◽  
Analysis Technique ◽  
Sample Method ◽  
Positive Effect ◽  
Yogyakarta City

This study aims to examine whether e-procurement, Whistleblowing System and internal control systems influence the prevention of fraudulent procurement of goods and services. This research method uses quantitative methods and primary data. The sample used in this study amounted to 63 respondents, namely employees of procurement of goods and services who have served at least 1 year in the environment of Yogyakarta City regional government agencies, the Procurement Services Unit and the Yogyakarta City Regional Work Unit. The sample method used was purposive sampling, while the data analysis technique used partial test. The results of research conducted indicate that the existence of e-procurement and internal control systems has a significant positive effect on fraud prevention of goods and services procurement

scholarly journals Assessment of the Effectiveness of Internal Control Systems of Adamawa State Ministries, Departments and Agencies in Adamawa State, Nigeria

2020 ◽  
pp. 57-71
Author(s):  
Ahmed Adamu Ishaku ◽  
Mohammed Mahmud Kakanda ◽  
Sagir Danladi
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Internal Controls ◽  
Primary Data ◽  
Control Environment ◽  
Four Dimensions ◽  
Internal Auditors ◽  
Information And Communication ◽  
Key Staff ◽  
And Control

Aim: This study examines the effectiveness of internal control systems (ICS) of Adamawa state Ministries, Departments and Agencies (MDAs). Study Design: Survey research design. Place and Duration of Study: Sample: Ministries, Departments and Agencies in Adamawa State in 2019. Methodology: The sample size of the study was one hundred and sixty-five (165) target respondents which consist of all heads of MDAs, Directors of Finance, internal auditors’ and two key staff from accounts and audits of the ministries, departments and agencies. The study used primary data and questionnaire was used in collecting data used for analyses. The effectiveness of the internal control systems under four dimensions: control environment (CE), control activities (CA), information, and communication (IC), and monitoring of controls (MC) were analyzed using descriptive statistics while ANOVA test was used to test the hypothesis of the study. Results: The study found that the effectiveness of ICS for the MDAs in Adamawa state was good. The Departments category generally had the highest rating for CE, CA, IC and MC. This is reflected in their overall effectiveness. However, other categories (Ministries & Agencies) had moderate ICS effectiveness, particularly the Agencies that recorded the lowest rating in concerning to CE and CA. Recommendation: The study recommends that Departments should maintain their level of internal control systems through effective monitoring and separate evaluations of their systems of control. This will help enhance or maintain the current level of their internal control systems. Ministries and Agencies should strengthen their Control Environment through mechanisms such as a commitment to integrity, ethical values, and competence, and Control Activities by ensuring that unauthorized transactions are not processed and more controls are put in place to avoid overspending. This will render the other components of internal controls more effective.

scholarly journals PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PADA STUDI KASUS: PT. SAMSUNG ELECTRONICS INDONESIA CABANG MANADO

2016 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Prilly Lakoy ◽  
Agus Toni Poputra
Keyword(s):  
Internal Control ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Data Types ◽  
Process Flow ◽  
North Sulawesi ◽  
Information And Communication ◽  
Control Procedures ◽  
Testing Company

This study aimed to analyze the role of internal control in supporting goods inventory for effectiveness of goods inventory at PT. Samsung Electronics Indonesia Manado branch located at Jl. Toar No. 1, Manado North Sulawesi in the electronics division. This type of research used descriptive analysis by observing the understanding of internal control procedures through tests of controls, then documenting the company's internal control information using a process flow chart, goods reception and delivery of goods as well as elements of internal control are applied. The data used in this study are primary data and secondary data. primary data obtained from interviews and direct observation and secondary data obtained through the literature related to control testing, company documentation, the data types available in warehouse stock inventory, shipping and receiving process flow of goods and other data related to this study. The results showed PT. Samsung Electronics Indonesia in Manado branch has been quite effective in performing internal control both in its application through the five elements, namely elements of the control environment, risk assessment, control activities, information and communication and monitoring.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL UNTUK MENCEGAH KREDIT MACET PEMBIAYAAN MUSYARAKAH MODAL KERJA YANG DIBERIKAN OLEH BANK

2017 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Norman Syah Putra ◽  
Agus Widarsono ◽  
Arim Nasim
Keyword(s):  
Control System ◽  
Customer Service ◽  
Internal Control ◽  
Risk Estimation ◽  
Secondary Data ◽  
Primary Data ◽  
Depth Interview ◽  
Internal Control System ◽  
Information And Communication ◽  
Back Office

Abstract. The investigation is aimed at knowing the internal control system as one of the ways done to prevent bad debts/ bad credits of musyarakah financing, as the capital provided by the bank at BJB Syariah KCP Sukajadi. Besides, this study was also performed know the implementation of internal control system in that bank; whether or not it was done well by the department of Marketing Funding and Financing as the executor of that system itself. The method employed in this study was qualitative through phenomenology and case study. The data used in this study were the primary data taken from the results of in depth interview, participatory observation and the secondary data consist of several documents such as the audio recording of the interview between the researcher and the informant being interview and other related documents. The primary fountain of the data in this study were the head of BJB Syariah KCP Sukajadi, the operational manager, Marketing Funding and Financing department, Customer Service department, and Financing Support and Back Office Administration department. Meanwhile, the fountain of the secondary data was the related documents and the supporting literature. From the identification results of the results of the study and discussion done which referred to the five components of internal control system in COSO (Comitee of Sponsoring Organization of the Threadway Comission) namely 1) controlling environment, 2) the management of risk estimation, 3) controlling activities, 4) information and communication, and 5) supervising, it was concluded that the internal control system at BJB Syariah KCP Sukajadi was categorized week to minimize bad debts/ credits especially in musyarakah financing as the capital provided by the bank. Keywords: internal control system; bad debts/bad credits; capital musyarakah financingAbstrak. Investigasi ini bertujuan untuk mengetahui sistem pengendalian intern sebagai salah satu cara untuk mencegah kredit macet / kredit macet pembiayaan musyarakah, karena modal yang diberikan oleh bank BJB Syariah KCP Sukajadi. Selain itu, penelitian ini juga dilakukan untuk mengetahui implementasi sistem pengendalian intern di bank tersebut; apakah dikerjakan dengan baik oleh departemen Marketing Funding and Financing sebagai pelaksana sistem itu sendiri. Metode yang digunakan dalam penelitian ini adalah kualitatif melalui fenomenologi dan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer yang diambil dari hasil wawancara mendalam, observasi partisipatif dan data sekunder terdiri dari beberapa dokumen seperti rekaman audio wawancara antara peneliti dan informan yang sedang wawancara dan dokumen terkait lainnya. Sumber data utama dalam penelitian ini adalah kepala BJB Syariah KCP Sukajadi, manajer operasional, departemen Pendanaan dan Pembiayaan Pemasaran, departemen Customer Service, dan Bagian Pendukung Pendukung dan Bagian Back Office. Sementara itu, air mancur data sekunder adalah dokumen terkait dan literatur pendukungnya. Dari hasil identifikasi hasil penelitian dan pembahasan yang dilakukan yang mengacu pada lima komponen sistem pengendalian intern di COSO (Comitee of Sponsoring Organization of the Threadway Comission) yaitu 1) lingkungan pengendali, 2) pengelolaan estimasi risiko, 3 ) kegiatan pengendalian, 4) informasi dan komunikasi, dan 5) pengawasan, disimpulkan bahwa sistem pengendalian intern BJB Syariah KCP Sukajadi dikategorikan berminggu-minggu untuk meminimalkan kredit macet / kredit khususnya pembiayaan musyarakah sebagai modal yang disediakan oleh bank.Kata kunci: sistem pengendalian internal;  kredit macet; modal musyarakah pembiayaan

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.

BUSINESS ENVIRONMENT EFFICIENCY AND COMPETTIIVENESS OF LOCALLY MANUFACTURED GOODS BY AUTOSTERILE EAST AFRICA, KENYA

2021 ◽  
pp. 12-21
Author(s):  
Margaret Kamau ◽  
Isabella Sile
Keyword(s):  
East Africa ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Political Stability ◽  
Business Environment ◽  
Middle Level ◽  
Primary Data ◽  
Goods And Services ◽  
Manufactured Goods

Absrtact This study investigated the influence of business environment efficiency on competitiveness of locally manufactured goods by Autosterile East Africa, Kenya. This study used case study design. This study sampled 69 respondents, including 8 top level employees, 22 middle level employees and 39 lower level employees in Autosterile East Africa. Census sampling was used to select the respondents. Secondary data was obtained from the Autosterile East Africa publications that touches on determinants of competitiveness. Questionnaires used in the survey formed the primary data and was analyzed by use of Statistical Packages for Social Science version 23. Linear regression analysis was done to test the relationship between the independent and dependent variables. The study findings led to the conclusion that business environment efficiency have a positive relationship with competitiveness of locally manufactured goods. The findings revealed that business environment efficiency is significant determinant of competitiveness of locally manufactured goods. It was found out that the demand for goods and services and political stability influences competition of goods and services. The regulations dictate the competition among companies and supply of goods and services controls a firm's competitive advantage. Keywords: Business environment efficiency, competitiveness, Locally manufactured goods, Autosterile East Africa.

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