scholarly journals The Effect of Effectiveness of Advertising Tax Collection and Material Compliance with Regional Revenue of Gorontalo

2019 ◽  
Vol 16 (2) ◽  
pp. 179-193
Author(s):  
Ismet Sulila
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Quantitative Method ◽  
Primary Data ◽  
Positive Coefficient ◽  
Tax Collection ◽  
Internal Control System ◽  
Data Source

The research aimed to find out the Effect of Effectiveness of Advertisement Tax Collection and Material Compliance towards Local Own-Source Revenue (hereinafter referred to as PAD) of Gorontalo. The approach used in this research was a quantitative method. The data source of this research was primary data performed by distributing a questionnaire to respondents who have met the research samples standard. The technique of data analysis used multiple regression analysis by using SPSS program assistance. The findings of the research showed that (1) the effectiveness of advertisement tax collection had a positive and significant effect on the PAD in Gorontalo. (2) The material compliance had a positive and significant effect on the PAD in Gorontalo. The meaning of the positive coefficient showed that the higher material compliance would lead to the more optimal PAD. (3) The effectiveness of advertisement tax collection and material compliance, simultaneously, had a significant effect on the PAD in Gorontalo. The value of determination coefficient was 0,728 or it meant 72,8% of PAD in Gorontalo variability could be explained by the effectiveness of advertisement tax collection and material compliance, whereas the rest 27,2% could be explained by other variables excluded in this research such as factors which encompassed knowledge, integrity, motivation at work, discipline at work, internal control system, organizational commitment, and work ethic.

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 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 Analisis Pengendalian Internal Sistem Penggajian dan Pengupahan pada CV. Profil 88 Surabaya

SUSTAINABLE ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 104
Author(s):  
Della Alamanda
Keyword(s):  
Control System ◽  
Internal Control ◽  
Primary Data ◽  
Work Time ◽  
Accounting Systems ◽  
Wage System ◽  
Development Costs ◽  
Internal Control System ◽  
Data Source ◽  
Learning Interest

Aspects of globalization about the current economic and business developments are very extensive. Company investment is not a small amount for recruitment costs and employee development costs. In this case, the salary costs are important points especially for companies. This research focuses on internal control of the payroll and wage system on CV. Profile 88 Surabaya. The purpose of this study was to build a supporting system that is useful for analyzing the procedure carried out on payroll and wages whether it has been in accordance with the principle of accounting or not. This study used descriptive qualitative, namely describing a problem occured when the study was conducted. The data source used was primary data with the data collection procedures carried out by documentation, observation and interviews. Based on the results of the analysis in this study, the conclusion is that the control system for payroll and wages on CV. Profile 88 Surabaya was not good enough because there was double functions. The element of internal control in the organizational structure is not well; the authorization system was carried out without authorized approval, healthy practices were carried out according to the calculation of salaries and wages and human resources were less because of the reduction of employees. Some things that are not in accordance with the application of payroll and wage accounting systems especially the recording of work time, making salary lists and paying the salary. Keywords: Learning Interest; Internal Control System, Payroll and WageAspek globalisasi secara luas tentang perkembangan ekonomi dan bisnis yang terjadi saat ini. Investasi perusahaan yang tidak sedikit untuk biaya recruitment dan biaya pengembangan karyawan. Dalam hal tersebut biaya gaji menjadi poin penting terutama bagi perusahaan. Penelitian ini berfokus pada pengendalian internal sistem penggajian dan pengupahan pada CV. Profil 88 Surabaya. Tujuan penelitian ini untuk membangaun sebuah sistem pendukung yang berguna untuk menganalisis prosedur yang akan dilakukan atas penggajian dan pengupahan apakah sudah berjalan sesuai dengan prinsip akuntansi atau tidak. Penelitian ini menggunakan kualitatif deskriptif yaitu mendeskripsikan suatu masalah yang ada pada peristiwa yang terjadi saat penelitian dilakukan. Sumber data yang digunakan adalah data primer, prosedur pengumpulan data dilakukan dengan dokumentasi, observasi dan interview. Berdasarkan hasil analisis pada penelitian ini sistem pengendalian untuk penggajian dan pengupahan tidak cukup baik dikarenakan ada perangkapan fungsi. Unsur pengendalian internal pada struktur organisasi tidak terstruktur dengan baik, sistem otorisasi yang dilakukan tanpa persetujuan yang berwenang, praktik yang sehat dijalankan sesuai pada saat perhitungan gaji dan upah dan sumber daya manusia tergolong kurang karena adanya pengurangan pegawai. Beberapa hal yang tidak sesuai dengan penerapan sistem akuntansi penggajian dan pengupahan  mengenai pencatatan waktu kerja, pembuatan daftar gaji serta pembayaran gaji.Kata Kunci: Sistem pengendalian internal, Penggajian dan Pengupahan

scholarly journals Pengendalian Intern Terhadap Sistem Pemungutan Pajak Reklame Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah (Bppkad) Kabupaten Temanggung

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arin Nuraeni ◽  
Siti Mutmainah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Primary Data ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Final Project ◽  
Internal Control System ◽  
The Government

Good internal control is very important to achieve the main goals of a company, therefore the purpose of this Final Project is to know the application of internal control structure of advertisement tax collection system at Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Temanggung and to identify the conformity with the components control according to PP Nomor 60 Tahun 2008 about The Government Internal Control System. The data used are qualitative data, primary data, and secondary data. Data collection using questionnaire method, interview, observation, and literature study. The writing methods of this final project are description and exposition. The result of this Final Project shows that the application of internal control of advertisement tax collection system at BPPKAD Temanggung Regency has been run effectively and has been run in accordance with the design of components of Government Internal Control System (SPIP). In the component of control activities that is the separation of duties, there are still dual positions. To reduce the misuse of authority, BPPKAD Kabupaten Temanggung should add additional employees.

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 Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

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.

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