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 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

Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintahan dengan Pengawasan Internal sebagai Variabel Moderasi (Studi Kasus pada SKPD Kota Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Primary Data ◽  
Government Agencies ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Government Work ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Budgets are one of the most important and relevant things in local government, because budgets have an impact on performance that is attributed to the function of government as the State's hearing. Through a clear budget it will have an impact on the effectiveness of government work plans and accountability processes on a periodic basis. The purpose of this study is to determine the relationship of clarity of budget targets to the performance accountability of government agencies and internal control as a moderation variable. The population used in this study is SKPD Yogyakarta. The type of data in this study is quantitative. The data sources used are primary data sourced from the distributed kusioner. The analysis technique used is simple regression, t test, r test and pure moderation test. The results of this study is the clarity of budget targets have a positive effect on the performance accountability of government agencies and internal controls can strengthen the relationship of variable clarity of budget targets to the performance accountability of government agencies.

scholarly journals Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud

2021 ◽  
Vol 17 ◽  
pp. 672-684
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Control Systems ◽  
Research Design ◽  
Internal Control ◽  
Quantitative Research ◽  
Primary Data ◽  
Descriptive Research ◽  
Central Java ◽  
Internal Control System ◽  
Positive Effect

The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

ABSTRACTThis study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. The results of this study indicate that budget planning and internal control have a positive and significant effect on public accountability in Riau province. Keywords: Employees, Budget Planning, Internal Control, Public Accountability

scholarly journals Pengaruh Kepemimpinan Autentik terhadap Kinerja Guru SMP Man Ana Kecamatan Pamijahan Bogor

2021 ◽  
Vol 3 (2) ◽  
pp. 199-206
Author(s):  
Zainal Abidin ◽  
Edi Abdul Latif
Keyword(s):  
Teaching And Learning ◽  
Authentic Leadership ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Teacher Performance ◽  
Teaching Administration ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method ◽  
Positive Effect

Teacher performance is the success of teachers in implementing quality teaching and learning activities, including loyalty and high commitment to teaching tasks, mastering and developing methods, mastering learning materials and using learning resources, being responsible for monitoring teaching and learning outcomes, teaching discipline and other tasks. , creativity in implementing teaching, interacting with students to generate motivation, good personality, honesty and objectivity in guiding students, able to think systematically about what they do, and understanding in teaching administration. This research was conducted at SMP Man Ana, Pamijahan District, Bogor Regency. This study aims to determine the effect of authentic leadership on teacher performance at SMP Man Ana, Pamijahan District, Bogor. This study uses quantitative methods with data collection techniques using a questionnaire or questionnaire. The sample used was 20 teachers. The sampling method used in this study is the saturated sample method. The data analysis technique used is simple linear regression. Based on the results of the analysis, it was found that authentic leadership has a positive effect on teacher performance. This shows that the stronger the effect of authentic leadership by the principal, the higher the performance produced by the teacher. Therefore, to improve teacher performance, it is expected that there will be an increase in the authentic leadership indicators of school principals.  

scholarly journals Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109-118
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

This study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. Theresults of this study indicate that budget planning and internal control have a positive and significant effecton public accountability in Riau province

scholarly journals Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar

2019 ◽  
Vol 29 (1) ◽  
pp. 325
Author(s):  
I Putu Novan Anggayana ◽  
I Gde Ary Wirajaya
Keyword(s):  
Organizational Culture ◽  
Financial Performance ◽  
Sampling Method ◽  
Good Governance ◽  
Primary Data ◽  
Credit Institution ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method ◽  
Positive Effect

The application of the principles of good governance and organizational culture is very important in managing the organization. The purpose of this study was to determine the effect of the principles of good governance and organizational culture on the financial performance of the Denpasar City Credit Institution (LPD). This research uses a quantitative approach using primary data. The population in this study were all LPDs in Denpasar City as many as 35 LPDs. The sampling method used in this research is the saturated sample method so that the entire population is sampled. The analysis technique used is multiple linear regression. Based on the results of the analysis note that the principles of good governance consisting of transparency, accountability, responsibility, independence and equality simultaneously have a positive effect on financial performance. While organizational culture has no effect on financial performance. Keywords : Good Governance; Organizational Culture; Financial Performance.

scholarly journals UTILIZATION OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON ACCOUNTABILITY OF PROCUREMENT OF GOODS AND GOVERNMENT SERVICES

2020 ◽  
Vol 20 (1) ◽  
pp. 67
Author(s):  
Zulfaidah Zulfaidah ◽  
Irmah Halimah Bachtiar ◽  
Nursyam Nursyam
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Total Sample ◽  
Government Procurement ◽  
Regional Government ◽  
Selection Committee ◽  
Government Services ◽  
Goods And Services ◽  
Electronic Procurement

<pre>This study aims to determine the effect of the use of information technology and internal control systems on the accountability of government procurement of goods and services. This study uses a type of causality research with a quantitative approach. Data obtained from surveys through the distribution of questionnaires with a total sample of 60 originating from implementers in the Electronic Procurement Services Section, Selection Committee, Procurement Officers, Commitment Making Officers, Providers (partners). Data is processed using SPSS statistical analysis tools. The results showed that partially the utilization of Information Technology and Internal Control Systems had a positive and significant effect on the Accountability of Procurement of Goods and Services of the Regional Government of Pangkajene and Kepulauan Regency.</pre><pre><strong>Keywords</strong>: Accountability for Procurement of Goods and Services, Internal Control Systems, Information Technology.</pre>

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

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.

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