scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN BELANJA SUBSIDI BUNGA KREDIT PROGRAM DI DITJEN PERBENDAHARAAN KEMENTERIAN KEUANGAN

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A. Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rating Scale ◽  
Descriptive Analysis ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Information And Communication ◽  
The Government

ABSTRACTInternal Control System is one of the criteria in giving opinion by the auditing body in Indonesia. Beside that, the government is required to regulated and maintain an Internal Control System within the government as a whole. This study aimed to evaluate the Internal Control System in expenditure of Credit Program Interest Subsidy in Directorate General of Treasury at The Ministry of Finance. In this study, Internal Control System consist of control environment, risk assesssment, control activites, information and communication, and monitoring activities. The Primary data were obtained from questionnaire and interview with financial managers in Credit Program Interest Subsidy in Directorate General of Treasury and official that related in making decisions to make Internal Control System become adequated, while the secondary data were obtained from the reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy which selected by purposive sampling. The Model was evaluated by Descriptive Analysis and Rating Scale. The Result of this study: (1) From the descriptive analysis has shown that internal control system did not systematic and integrated; (2) Rating scale has shown that the information and communication elements had the lowest value, and indicators human resource guidance from the element of control activities had less value.  Keywords: internal control system, interest subsidy expenditure, rating scale  ABSTRAKSistem Pengendalian Intern adalah salah satu kriteria dalam pemberian opini yang dilakukan oleh Badan Pemeriksa Keuangan. Disamping itu, pemerintah diharuskan untuk mengatur dan menyelenggarakan sistem pengendalian intern di lingkungan pemerintah secara menyeluruh. Penelitian ini bertujuan untuk mengevaluasi Sistem Pengendalian Intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan Kementerian Keuangan. Dalam penelitian ini, Sistem Pengendalian Intern terdiri atas lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan. Data primer diperoleh melalui kuesioner dan wawancara dengan pengelola keuangan belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, dan pejabat yang terkait dengan pengambilan keputusan agar sistem pengendalian intern menjadi memadai, sedangkan data sekunder diperoleh dari laporan yang terkait sistem pengendalian intern dan belanja subsidi bunga kredit program yang dipilih secara sengaja (purposive sampling).  Model dalam penelitian ini dievaluasi dengan analisis deskriptif dan skala rating (rating scale). Hasil dari penelitian ini menunjukkan bahwa Sistem Pengendalian Intern belanja subsidi bunga kredit program tidak sistematis dan terpadu. Skala Rating menunjukkan bahwa unsur informasi dan komunikasi memiliki nilai terendah diantara unsur yang lain dan sub unsur pembinaan sumber daya manusia dari unsur kegiatan pengendalian memiliki nilai terendah.Kata kunci:    sistem pengendalian intern, belanja subsidi bunga, skala rating

Strategi Peningkatan Sistem Pengendalian Intern Belanja Subsidi Bunga Kredit Program di Ditjen Perbendaharaan Kementerian Keuangan

2017 ◽  
Vol 2 (2) ◽  
pp. 17-30
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Head Of Government ◽  
Hierarchy Process

The Law number 1/2004 on State Treasury mandated the head of government to organize and maintain Internal Control System. This study aims to give alternative policy to increase the Internal Control System in expenditure of Credit Program Interest Subsidy in the Directorate General of Treasury at the Ministry of Finance. The primary and secondary data were obtained from questionnaire and interview and reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy. Both data were selected by purposive sampling. The Model was evaluated by Analytical Hierarchy Process (AHP). The result of this study has shown that priority policy to make internal control system adequated was by making integrated information system in the verification and accuracy of the target.   Abstrak Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara telah mengamanatkan kepada kepala pemerintahan untuk mengatur dan menyelenggarakan Sistem Pengendalian Intern. Penelitian ini bertujuan untuk memberikan alternatif kebijakan dalam meningkatkan sistem pengendalian intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, Kementerian Keuangan. Penelitian ini menggunakan data primer dan data sekunder yang diperoleh melalui kuesioner dan wawancara laporan terkait sistem pengendalian intern dan belanja subsidi bunga kredit program. Kedua data dipilih dengan metode purposive sampling. Model dalam penelitian ini dievaluasi dengan Analytical Hierarchy Process (AHP). Hasil penelitian menunjukkan bahwa prioritas kebijakan yang harus dilakukan adalah pembuatan sistem informasi yang terintegrasi dalam verifikasi dan ketepatan sasaran belanja subsidi bunga kredit program.

scholarly journals Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

2019 ◽  
Vol 1 (1) ◽  
pp. 49
Author(s):  
Dini Pramesti Putri ◽  
Djuminah Djuminah ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Financial Statements ◽  
Fund Management ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
The Government

This study aims to determine the effect of the government internal control system (SPIP) which refers to Central Government Regulation Number 60 of 2008 on the reliability of financial statements for the management of social aid (BANSOS). Tests were carried out on 19 SKPD as social aid managers in Sukoharjo regency area. The results show that the elements of SPIP, namely the environment control, activities control and information and communication did not significantly influence the reliability of financial statements of social aid fund management. While other SPIP elements, namely risk assessment and monitoring have a significant effect on the reliability of financial statements of social aid management.

scholarly journals IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
SUKMA ULI NUHA SUGIYONO ◽  
Muhammad Miqdad Miqdad ◽  
Agung Budi Sulistiyo Sulistiyo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Phenomenological Study ◽  
Central Government ◽  
Study Approach ◽  
Internal Control System ◽  
Information And Communication ◽  
The Republic ◽  
The Government

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah Terhadap Efektivitas Pengelolaan Keuangan Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin

2021 ◽  
Vol 4 (1) ◽  
pp. 40
Author(s):  
Jumania Septariani ◽  
Rano Asoka
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Efficiency And Effectiveness ◽  
Information And Communication ◽  
District Government ◽  
The Government

This study aims to determine the effect of the government's internal control system on the effectiveness of the regional financial management of the Musi Banyuasin Regency Government. The types and sources of data used by the author in this study are primary and secondary data. In this study, the author used quantitative analysis techniques. The results of the study stated that the government internal control system in the Government of Musi Banyuasin Regency was adequate, this was supported by research indicators namely elements of the government's internal control system consisting of the control environment, risk assessment, control activities, information and communication and monitoring. The effectiveness of regional financial management in the Musi Banyuasin District Government is very effective, this is supported by research indicators, namely the objectives of regional financial management consisting of responsibilities, being able to fulfill financial obligations, honesty, efficiency and effectiveness and effective and controlling activities. There is an influence of the government's internal control system on the effectiveness of regional financial management in the Musi Banyuasin District Government.

scholarly journals Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

2019 ◽  
Vol 1 (1) ◽  
pp. 49
Author(s):  
Dini Pramesti Putri ◽  
Djuminah Djuminah ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Financial Statements ◽  
Fund Management ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
The Government

This study aims to determine the effect of the government internal control system (SPIP) which refers to Central Government Regulation Number 60 of 2008 on the reliability of financial statements for the management of social aid (BANSOS). Tests were carried out on 19 SKPD as social aid managers in Sukoharjo regency area. The results show that the elements of SPIP, namely the environment control, activities control and information and communication did not significantly influence the reliability of financial statements of social aid fund management. While other SPIP elements, namely risk assessment and monitoring have a significant effect on the reliability of financial statements of social aid management.

scholarly journals ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Octaviani M. Kapoh ◽  
Ventje Ilat ◽  
Jessy D.L Warongan
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Current Approach ◽  
System Control ◽  
Organizational Goals ◽  
Internal Control System ◽  
Information And Communication ◽  
The Government

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring

scholarly journals The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ragil Satrio ◽  
Eko Ganis Sukoharsono ◽  
Yeney Widya Prihatiningtyas
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
The Core ◽  
Internal Control System ◽  
Information And Communication ◽  
The Government ◽  
The Village

This study aims to understand how internal control system in <em>Sima</em> village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of <em>Sima</em> was formed through a series of preparatory ceremonies of <em>Manusuk Sima</em>, the use of inscription as a form of risk assessment, the ceremony of <em>Manusuk Sima</em> as the core control of the village of <em>Sima, Asuji </em>and <em>Caitra </em>grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the <em>Sima</em>. The overall internal control system existing in Majapahit Empire during Hayam Wuruk’s reign was an implication of <em>Nawa Sanga</em>, the form of beliefs who prefer spirituality in running the government system.

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.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Luky Arjun Darmawan ◽  
◽  
Kuwat Slamet
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Public Welfare ◽  
Political Factors ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Financial Accountability ◽  
Internal Control System

Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.

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