scholarly journals Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Gaya Kepemimpinan pada Efektivitas SPI Bank X Denpasar

2020 ◽  
Vol 30 (8) ◽  
pp. 2065
Author(s):  
Gintar Gimbara ◽  
I Wayan Ramantha
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Work Experience ◽  
Level Of Education ◽  
Analysis Technique ◽  
Internal Control System ◽  
Sample Technique ◽  
High Level ◽  
Education Work

The purpose of this study was to determine the effect of education level, work experience and leadership style on the effectiveness of the internal control system. This research was conducted at Bank X Denpasar City. The number of samples taken was 35 employees, with saturated sample technique. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the level of education, work experience and leadership style partially have a positive effect on the effectiveness of the Bank X Denpasar internal control system. Supervision of the internal control system is important to have a high level of education in order to increase the ability to conduct supervision in an effort to increase the effectiveness of the internal control system. Keywords: Level of education; Work experience; Leadership Style; Effectiveness of the Internal Control System.

scholarly journals Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Independensi, dan Gaya Kepemimpinan terhadap Efektivitas SPI BUMD Kota Denpasar

2019 ◽  
pp. 1498
Author(s):  
I Gede Yoga Trisna Widya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Work Experience ◽  
Linear Regression Analysis ◽  
Survey Method ◽  
Level Of Education ◽  
Control Units ◽  
Internal Control System ◽  
Education Work

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this study is a survey method. The population is 32 Internal Control Units in 3 (three) BUMD in Denpasar City. The sampling method uses a saturated sample technique, so that the sample used was 32 Internal Control Units. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate the level of education, work experience, independence, and leadership style partially have a positive effect on the effectiveness of the Denpasar City BUMD Internal Control System. Keywords: Level of Education, Work Experience, Independence, Leadership Style, Effectiveness of the Internal Control System

scholarly journals BACIS THEORETICAL CHARACTERISTICS OF INTERNAL CONTROL

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firdaus I. Kharisova ◽  
Alisa V. Samoilova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rapid Change ◽  
Complete Information ◽  
Governance System ◽  
Corporate Governance System ◽  
Internal Control System ◽  
Competitive Relations ◽  
High Level ◽  
Commercial Organizations

The question of the existence of an effective internal control system is now of particular relevance. The current stage of the economic entities operation in the Russian Federation is a stage of changing the external and internal environment of management, characterized by a high level of uncertainty and instability, which consists in toughening of competitive relations. Domestic organizations have to operate in the conditions of rapid change and development of technologies, a tough competitive environment, growing business diversification, and inconsistency of domestic legislation. One of the main factors for creating the competitiveness of organizations is effective management, based on quality, reliable and complete information about the managed facility. The paper reveals key questions about the internal control of commercial organizations in the non-financial sector. The main interpretations of the term "internal control" and components of the internal control system are considered, the stages of internal control formation are outlined, the place of internal control in a corporate governance system is substantiated, and official powers in the internal control system are identified. Also, the authors present the main documents which should be noted when studying the issue of internal control. The main methods used in this work are the information systematization, processing and generalization.

Pengaruh Gaya Kepemimpinan Dan Efektivitas Sistem Pengendalian Internal Terhadap Fraud (Studi Kasus Pengadaan Barang Di PT Kaltim Industrial Estate)

2020 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Tyagita Dianingtyas Sudibyo
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Quantitative Research ◽  
Likert Scale ◽  
Primary Data ◽  
Scale Method ◽  
Industrial Estate ◽  
Internal Control System ◽  
Research Population

        This porpuse of this research is to find out the leadership style used by leader to fraud in the procurement of goods at PT Kaltim Industrial Estate. This research is quantitative research that used primary data be obtained from questionnaire. The question are closed-ended with likert scale method.          The research population are all of the employee PT Kaltim Indusrial Estate. The research sample are 36 respondent in procurement of goods at PT Kaltim Industrial Estate. The teqnique of this research is using SmartPLS program to analyzing the data.          The result of research indicates (1) the democracy leadership style is used in procurement of goods at PT Kaltim Industrila Estate, (2) the leadership style negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate, (3) effectiveness of internal control system negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate.

scholarly journals The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention

2019 ◽  
Vol 8 (4) ◽  
pp. 3693-3698
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Quantitative Methods ◽  
Role Model ◽  
Compensation System ◽  
Control Environment ◽  
Fraud Prevention ◽  
Tone At The Top ◽  
Internal Control System

In internal control, one of the elements is the control environment, where in the control environment there is the term strong tone at the top. This term means that when a leader can lead well and become a role model for his subordinates, then it can strengthen internal control and prevent fraud. One of the causes of fraud is suspected is employee dissatisfaction with the company. Things that are sensitive to employees are payroll or compensation issues. The purpose of this study was to determine the effect of internal control systems, leadership styles and compensation systems on fraud prevention. This research was conducted at Pulp and Papers Company; which is engaged in oil palm using quantitative methods and questionnaire data collection techniques. This research was given to 235 respondents. Data processing is performed using the SPSS program by using several types of tests. The results of this study indicate that the internal control system does not influence while the leadership style and compensation system can influence fraud prevention. On simultaneous test, we have result that of the three variables x influence fraud prevention.

scholarly journals CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION?

2019 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Theresia Febiengry Sitanala
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Adverse Selection ◽  
Internal Control ◽  
The Public ◽  
Agency Conflict ◽  
Village Level ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.

scholarly journals SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI)

2017 ◽  
Vol 11 (1) ◽  
pp. 99-130
Author(s):  
Krystella Krystella ◽  
Tigor Sitorus
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Structural Equation ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Test Results ◽  
System Variable ◽  
Analysis Technique ◽  
Internal Control System

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has  positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.

scholarly journals The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District

2019 ◽  
Vol 3 (4) ◽  
pp. 542
Author(s):  
Ni Made Sri Ayuni ◽  
Ni Wayan Novi Budiasni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Internal Control System ◽  
Bad Loans ◽  
Positive Effect

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of “Pang Pada Payu”. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.

scholarly journals PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO

2018 ◽  
Vol 11 (2) ◽  
pp. 38-45
Author(s):  
Mutimmah Rustianawati ◽  
Febri Yanti Dwita
Keyword(s):  
Control System ◽  
Internal Control ◽  
Testing Procedure ◽  
Analysis Techniques ◽  
Fixed Sample ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Discovery Sampling

This research aims to determine the level of effectiveness the company's internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Vania Annissa Holle ◽  
Agustinus Salle ◽  
Mariolin Sanggenafa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Work Motivation ◽  
Financial Statements ◽  
Accounting Standard ◽  
Financial Report ◽  
Analysis Technique ◽  
Internal Control System ◽  
Report Data

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

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