scholarly journals Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

2018 ◽  
Vol 2 (2) ◽  
pp. 150-155
Author(s):  
Yusri Yusri ◽  
Cut Delsie Hasrina
Keyword(s):  
Control System ◽  
Private Sector ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Reliable Information ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Control System ◽  
Tax Payments

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.

ANALISIS PENGARUH MANAJEMEN ASET, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENDAPATAN DENGAN OPTIMALISASI ASET IDLE SEBAGAI VARIABEL INTERVENING

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 131
Author(s):  
Aan Kurniyanta ◽  
Ahmad Roziq ◽  
Raden Andi Sularso
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Internal Control System ◽  
The Right

Abstract: This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.

scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nazlia Djakaria ◽  
Ventje Ilat ◽  
Natalia Gerungai
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Method ◽  
Regional Office ◽  
North Sulawesi ◽  
Internal Control System ◽  
Corporate Goals

            Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures

scholarly journals Pengaruh Penerapan Sistem Pengandalian Internal Pemerintah Terhadap Pencegahan Kecurangan

2020 ◽  
Vol 21 (1) ◽  
pp. 99-107
Author(s):  
Yuhanis Ladewi ◽  
Nunung Nurhayati ◽  
Mizan Mizan ◽  
Riska Janatul
Keyword(s):  
Control System ◽  
Internal Control ◽  
Primary Data ◽  
Special Science ◽  
Analysis Method ◽  
Internal Control System ◽  
Quantitative Analysis Method ◽  
Statistical Program ◽  
The Government ◽  
Associative Analysis

The purpose of this study was to determine the effect of the implementaion of the government internal control system on prevention of fraud in Regional Device Organization Palembang. The variabels in this study used the implementation of the government internal control system. and prevention of fraud. The data used primary data in the from of questionnaires. The analitycal method and analysis techniquesin this study used a quantitative analysis method and descriptive and associative analysis techniques with the help of the Statistical Program Special Science (SPSS). The results of this study indicated that government internal control had effect on the prevention of fraud. Keywords: Government Internal Control, Prevention of Fraud, and Regional Device Organization AbstrakPenelitian ini bertujuan untuk mengatahui pengaruh penerapan sistem pengendalian internal pemerintah terhadap pencegahan kecurangan pada Oraganisasi Perangkat Daerah Kota Palembang. Variabel  yang digunakan dalam penelitian ini yaitu penerapan sistem pengendalian internal pemerintah sebagai variabael X dan variabel pencegahan kecurangan sebagai variabel Y. Data yang digunakan adalah data primer dan teknik pengumpualan data menggunakan kuesioner. Metode analisis dan teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis kuantitatif dan teknik analisis deskriptif dan assosiatif dengan bantuan Program Statistical Program Special Science (SPSS). Dari hasil analisis tersebut menunjukan bahwa penerapan sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan kecurangan. Kata Kunci: pengendalian internal pemerintah, pencegahan kecurangan, organisasi      perangkat daerah

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Jones H. Yr Pondaag ◽  
David Paul Elia Saerang ◽  
Dhullo Affandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Analytical Method ◽  
Descriptive Analysis ◽  
Sales Force ◽  
Analysis Method ◽  
Credit Policy ◽  
Accounts Receivable ◽  
Internal Control System

Good receivable control system will affect the company's success in carrying out the sale on credit policy. Likewise, failure of receivable control an be fatal for the company, for example, many doubtful receivables because weak policies of collection and accounts receivable collection. Purpose which be achieved in this study was to analyze the effectiveness of the internal control system of receivable at Indonesian Distributor of Unilever in Manado Area. The analytical method used is descriptive analysis method, to collect, process, and interpret the data obtained so as to give a true and complete statement describing how internal control of receivable at Indonesian Distributor of Unilever in Manado Area. The results showed that the Internal Control System of Receivable at Indonesian Distributor of Unilever in Manado Area has been going good enough. This distributor has several policies in the provision of receivables. But they do not give any guarantee to customers who want to have credit. And in the provision of distributor accounts to customers based on trust and only based on inputs from the sales. This short coming try anticipated by loyal sales force in collecting accounts receivable to their customers before maturity.

Managerial Performance at Universitas Negeri Manado in Terms of Internal Control System Implementation and Organizational Commitment

Society ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 650-662
Author(s):  
Cecilia Lelly Kewo
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Analysis Method ◽  
System Implementation ◽  
Managerial Performance ◽  
Internal Control System ◽  
Positive Effect

This research examines the internal control system implementation and organizational commitment effects on managerial performance at Universitas Negeri Manado empirically. This research uses the descriptive quantitative method, while the analysis method uses descriptive analysis. This research uses primary data by collecting research instruments in questionnaires, observation, and interviews. The target population is the management and staff of Universitas Negeri Manado. The sampling method using simple random sampling and the number of questionnaires that meet the processed requirements is 75 questionnaires. This research uses IBM SPSS Statistics software to test the collected data. Hypothesis testing uses the path analysis method. This research shows that internal control system implementation has a significant positive effect on managerial performance. Likewise, organizational commitment partially has a positive effect on managerial performance. Overall, internal control system implementation and organizational commitment positively and significantly affect managerial performance at Universitas Negeri Manado.

scholarly journals PERANAN SISTEM PENGENDALIAN INTERNAL DALAM PENANGGULANGAN PIUTANG TAK TERTAGIH

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 28-39
Author(s):  
Valentina Christabella Kuncara
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Third Party ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Qualitative Descriptive

The internal control system, if implemented properly, will certainly create a systematic work procedure and make it in accordance with the rules used in the organization. This research aims to determine and also explain the role of the internal control system in handling uncollectible accounts receivable.  This study uses a qualitative descriptive analysis method. This data is processed and obtained through observation, interviews and documentation.  The population and sample in this study are social conditions with the sampling technique used is purposive sampling.  The interviewees of this research are part of ARH and AR.  The results of this study show that the role of the internal control system in overcoming uncollectible accounts receivable when the customer has become a WO is no longer paying the installments, but paying all the arrears.  When the debtor is not with the unit, the company will involve a third party, namely PT which is engaged in securing assets.

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).  

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ummu Almaas Khoirunnisaa ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Controls ◽  
Selling Price ◽  
Internal Control System ◽  
The Cost ◽  
Document Review ◽  
Rules Set ◽  
Collection Methods

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA HOTEL LUCKY INN MANADO

2018 ◽  
Vol 13 (01) ◽  
Author(s):  
Leonardus I Made Deftrianto ◽  
David P. E. Saerang ◽  
Steven J. Tangkuman
Keyword(s):  
Economic Development ◽  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Business World ◽  
Internal Control System ◽  
Cash Receipt ◽  
Research Studies

Along with the development era of economic development is very rapid, where the business world is required to try to follow the developments that occur. The object of this research is Hotel lucky inn. The purpose of this study is to find out how the evaluation of internal control system cash receipts at the Hotel Lucky Inn Manado whether it is running effectively or not. The method of analysis used in this study is descriptive analysis is a method of discussion that is describing, describe, compare and explain a data with other data that become benchmarks in this study that is using Mulyadi theory so that it can be drawn conclusions to answer the problem in research studies , and draw conclusions. The results of the research can be seen that the evaluation of internal control system of cash receipt of Hotel Lucky Inn has been effectively seen by fulfilling the elements of internal control. The company's internal control standards are also appropriate.Keywords: Internal Control System, Cash

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