Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah

2020 ◽  
Vol 5 (1) ◽  
pp. 85-94
Author(s):  
Dri Asmawanti ◽  
Aisyah Mayang Sari ◽  
Vika Fitranita ◽  
Indah Oktari Wijayanti
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Primary Data ◽  
Government Agencies ◽  
Performance Control ◽  
Performance Accountability ◽  
Internal Control System ◽  
Positive Effect ◽  
Laws And Regulations

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

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 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 PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

2018 ◽  
Vol 3 (1) ◽  
pp. 141-178
Author(s):  
Ni Made Intan Priliandani ◽  
Ni Made Rai Juniariani ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Management Control ◽  
Primary Data ◽  
Accounting Data ◽  
Internal Control System ◽  
Management Experience ◽  
Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

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.

scholarly journals PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS

2019 ◽  
Vol 4 (3) ◽  
pp. 125-128
Author(s):  
Mujennah Mujennah ◽  
Budi Artinah ◽  
Safriansyah Safriansyah
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Performance Indicators ◽  
Financial Management ◽  
Local Governments ◽  
Government Agencies ◽  
System Effect ◽  
Performance Accountability ◽  
Internal Control System

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government

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 KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

2021 ◽  
Vol 12 (2) ◽  
pp. 116-126
Author(s):  
Mardiana Mardiana ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Government Agencies ◽  
Quantitative Research Methods ◽  
Organizational Goals ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Internal Control System ◽  
Budgetary Participation

The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.

scholarly journals The Effect of Performance Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies: A Case Study In Banjarbaru City Inspectorates

2019 ◽  
Vol 6 (3) ◽  
pp. 7-15
Author(s):  
Mujennah Mujennah ◽  
Budi Artinah ◽  
Safriansyah Safriansyah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Performance Indicator ◽  
Sampling Technique ◽  
Government Agencies ◽  
Budget Planning ◽  
Performance Accountability ◽  
Internal Control System ◽  
The Government

The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies  in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of  performance accountability of government agencies  is needed. This is where the role of the Internal Control System  is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget  and Internal Control System  had an effect on the Performance Accountability of Government Agencies  at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.

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).  

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