scholarly journals Evaluation on Maturity Assessment System of Government Internal Control System (SPIP) in Local Government

2021 ◽  
Vol 9 (1) ◽  
pp. 94-102
Author(s):  
Mukhlis Mukhlis ◽  
Sumirah Sumirah ◽  
Adhitya Latif Prahesta
Keyword(s):  
Control System ◽  
Internal Control ◽  
Group Discussion ◽  
Assessment System ◽  
Assessment Instrument ◽  
Assessment Process ◽  
Primary Data ◽  
Control Measurement ◽  
Maturity Assessment ◽  
Internal Control System

The purpose of this research is to identify problems existing in the maturity assessment system of Government Internal Control System (SPIP) based on the Regulation of the Head of Finance and Development Supervisory Agency (BPKP) Number 4 of 2016 and provide the solutions. The research method was qualitative, using primary data through interview and focus group discussion. Secondary data were in the form of laws and regulations, guidelines, as well as maturity assessment instrument for SPIP. The data analysis used an interactive model. This research found that the current assessment system did not direct the assessment team and quality assurance team to perform an analysis of relationship among SPIP indicators and between SPIP indicators and other governance indicators. In addition, the scoring system is considered to be emphasized more on the fulfillment of administrative evidence rather than the substance of the assessment. Therefore, the assessment system should consider the relationship of variables in the assessment process and put forward the substance of the assessment rather than the completeness of documentation. Keywords: SPIP, control, measurement, maturity  

scholarly journals Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Mohamad Azizal bin Abd Aziz1 ◽  
Md. Mahmudul Alam
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Assessment System ◽  
Primary Data ◽  
The Public ◽  
Internal Control System ◽  
The Status ◽  
Engineering Information ◽  
Head Of Department

This study is an attempt to assess the status of current practices of internal control system among different service schemes of public sector in Malaysia. This study collected primary data based on a set of questionnaire survey among the head of department of 109 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. The data were collected based on the opinion about ten factors of internal control practices in the department or agency by using seven-point Likert scale. The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 86.2% of the respondents mentioned that they practice internal control system in their department. However, the priority of these ten factors of internal control differs among the services schemes. Overall the internal control system of the financial schemes group is strong, but their emphasis on the documentation is at the average level only. However, the internal control in the engineering, information system, education and medical & health schemes are below the overall average internal control score. The public sector in Malaysia needs to focuses more on internal control and its proper assessment system to become a reliable and efficient sector.

scholarly journals SENJANG ADOPSI STANDAR NASIONAL INDONESIA (SNI) 01-6729-2010 PADA USAHA TANI PADI ORGANIK POKTAN TANI SUBUR DI SERDANG BEDAGAI

2016 ◽  
Vol 17 (3) ◽  
pp. 213
Author(s):  
Wasito Wasito
Keyword(s):  
Control System ◽  
Internal Control ◽  
Group Discussion ◽  
Primary Data ◽  
Natural Setting ◽  
Rice Farming ◽  
Cross Sectional ◽  
Organic Rice ◽  
Internal Control System ◽  
The Ideal

<p>Abstrak<br />Adopsi sistem pangan organik pada padi organik telah terjadi secara berkelanjutan di kelompok tani (Poktan) Tani Subur, Desa Lubuk Bayas, Kecamatan Perbaungan, Kabupaten Serdang Bedagai, Provinsi Sumatera Utara. Untuk mengetahui senjang adopsi Internal Control System (ICS) dan teknologi Pengelolaan Tanaman Terpadu (PTT) padi organik (adaptasi SNI 01-6729-2010 Sistem Pangan Organik),yang merupakan perbedaan antara adopsi ICS dan teknologi PTT yang ditawarkan,telah dilakukan kajian data primer secara cross-sectional dan review hasil kajian. Kajian diawali dengan mengamati dan melibatkan diri pada komunitas petani padi organik dalam konteks yang alami (natural setting), diskusi kelompok terfokus dan wawancara mendalam. Analisis Cohran dan himpunan digunakan untuk mengukur senjang adopsi.Peng ukuran keberlanjutan pertanian padi organik (adaptasi Awang et.al, 2008), meliputi aspek persepsi Z1: sosial,Z2: ekonomi Z3: ekologi Z4: kelembagaan, dan analisis SWOT untuk strategi pengembangan. Hasil kajian menunjukkan terjadinya kesenjangan nyata adopsi teknologi PTT dan ICSusahatani padi organik. Persepsi terhadap pertanian padi organik menuju bioindustri menghasilkan nilai total 3,83 dari nilai ideal 5,00. Artinya terdapat ketertinggalan 22,23 persen, sehingga perlu upaya pembenahan dalam pertanian padi organik untuk dapat mewujudkan pertanian bioindustri di Kecamatan Perbaungan, Kabupaten Serdang Bedagai.<br />Kata Kunci: Senjang adopsi SNI 01-6729-2010, poktan tani subur, Serdang Bedagai.</p><p><br />Abstract<br />Adoption of organic rice farming has been sustainably adopted by Subur Farmer Group, in Lubuk Bayas Village, Perbaungan Sub Districts, Serdang Bedagai Districts, North Sumatera Province. To identify the gap between ICS (Internal Control System) and Integrated Crop Management (ICM) of organic rice farming (adopted from SNI 01-6729-2010), cross sectional primary data study and review of the result have been done. The study was started by conducting observation and direct interactive with the farmer community in natural setting, focused group discussion, and in-depth interview. Cohran and set analyses were used to measure the adoption gap. Determination of the main perception parameter of organic rice farming consisted of 4 aspects, namely Z1: social, Z2: economic, Z3: ecologic; and Z4: institution, and SWOT analysis for development stategy. results of the study indicated that there was a significant gap in ICS and ICM technology adoption on organic rice farming. Total innovation perception value of organic rice farming is around 3.83, as compared to the ideal value 5.0. This approximately 1.17 gap value of organic rice farming equal to 22.23% less than the ideal value. Resolving the gap conceivably could establish agricultural bioindustry at Perbaungan Sub Districts, Serdang Bedagai Districts.<br />Keywords: Gap adoption SNI 01-6729-2010, poktan tani subur, Serdang Bedagai.</p>

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 PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

scholarly journals Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah

2020 ◽  
Vol 4 (1) ◽  
pp. 67-82
Author(s):  
Khodijah Ishak ◽  
Siti Amalia
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Primary Data ◽  
Sampling Techniques ◽  
Regional Organizations ◽  
Analysis Techniques ◽  
Organizational Unit ◽  
Internal Control System ◽  
Regression Test

This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Aksesbilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa

2019 ◽  
Vol 20 (2) ◽  
pp. 211-218
Author(s):  
Soni - Hermanto
Keyword(s):  
Control System ◽  
Linear Regression ◽  
Significant Influence ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Finance Management ◽  
Population Sampling ◽  
Internal Control System ◽  
The Village

The purpose of this research was to know the influence of internal control system and the accessibility of financial statements to accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera. There are 13 vilalage in Merapi Timur Districts are population. Sampling in this study using saturated samples . The sample in this study was 65 people, they are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency to each village in Merapi Timur District. The data was the primary data that was collected through questionnaires distributed to respondents. The data were analyzed by using multiple linear regression and supported by SPSS version 22. The results showed that partially internal control system have a positive significant effect on accountability of village fund finance management variable and the accessibility of financial statements variable have a positive significant effect on accountability of village fund finance management variable. While silmultan internal control system and the accessibility of financial statements  variable equally positive and significant influence on the accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

scholarly journals EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

2021 ◽  
Vol 2 (2) ◽  
pp. 319-338
Author(s):  
Nana Santika ◽  
Taufeni Taufik ◽  
Devi Savitri
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Employee Performance ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

scholarly journals Analisis Sistem Pengendalian Internal dalam Mewujudkan Transparansi dan Akuntabilitas pada Badan Kepegawaian Daerah

2020 ◽  
Vol 30 (5) ◽  
pp. 1157
Author(s):  
Farida Setya Arumitha ◽  
Isharijadi Isharijadi ◽  
Farida Styaningrum
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
External Factors ◽  
Primary Data ◽  
Good Program ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Program Accountability ◽  
Transparency And Accountability

This study aims to analyze and describe how the internal control system creates transparency and accountability. The study was conducted using qualitative descriptive methods. The data used in this study include primary data and secondary data obtained from interviews and documentation. The results showed that the internal control system carried out in BKD was already good and could realize transparency and accountability but for the elements in the internal control system that is risk assessment still needed to be carried out more optimally because it could not yet realize good program accountability, which can be seen from finding that the program has been determined despite achieving performance achievements of 90% - 100% with a very good predicate, but there are still a number of programs that have not met the target due to external factors. Keywords: Internal Control System; Transparency; Accountability.

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