ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

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IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.20473/jraba.v6i2.132 ◽

2021 ◽

Vol 6 (2) ◽

Author(s):

SUKMA ULI NUHA SUGIYONO ◽

Muhammad Miqdad Miqdad ◽

Agung Budi Sulistiyo Sulistiyo

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Phenomenological Study ◽

Central Government ◽

Study Approach ◽

Internal Control System ◽

Information And Communication ◽

The Republic ◽

The Government

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

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EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.2.13074.2016 ◽

2016 ◽

Vol 11 (2) ◽

Author(s):

Renli Ferrari Daud Sondakh ◽

David Paul Elia Saerang ◽

Lidia M. Mawikere

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Government Agencies ◽

Government Organization ◽

Performance Effectiveness ◽

Government Accounting ◽

Internal Control System ◽

The Government ◽

Business Property

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah

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Accountability of Village Fund Management through the Competence of Managers and Internal Control System in Ruteng District, Manggarai Regency, East Nusa Tenggara Province

Archives of Business Research ◽

10.14738/abr.98.10725 ◽

2021 ◽

Vol 9 (8) ◽

pp. 164-174

Author(s):

Untung Lasiyono ◽

Yuli Kurnia Firdausia

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Government Regulation ◽

Rural Village ◽

Fund Managers ◽

Internal Control System ◽

Qualitative Descriptive ◽

Descriptive Approach ◽

Data Collection Technique

This study is a qualitative research that analyzes the level of accountability for the use of village funds which is studied through the competence aspect of village fund managers and the internal control system of village funds. The subjects were village in rural village fund manager Beo Rahong Village, District of Ruteng, Manggarai Regency, East Nusa Tenggara Province. Meanwhile, the object of research is the competence of managers, internal control systems and accountability of village funds. The data collection technique used a triangulation approach, namely from the source, method and time aspects. While the data analysis used a qualitative descriptive approach by analyzing the results of the data obtained by the triangulation approach. Based on the results of the data and after being analyzed, it shows that the competency aspect of village fund budget managers is still less competent due to the limitations of five things, namely, knowledge, understanding, abilities, values, attitudes and interests . Meanwhile, in terms of aspects of the internal control system that are still not in accordance with the standards as stipulated in Government Regulation Number 60 of 2008 concerning the government's internal control system, this is due to the manager's competence not being maximized. Then in terms of accountability for the use of village funds, this has not been realized, this is due to the not yet maximal competence, internal control which is also still not carried out optimally due to limited human resources in mastering information technology and the lack of support for information technology facilities.

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Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

Indonesian Journal of Contemporary Accounting Research ◽

10.33455/ijcar.v1i1.91 ◽

2019 ◽

Vol 1 (1) ◽

pp. 49

Author(s):

Dini Pramesti Putri ◽

Djuminah Djuminah ◽

Devi Narulitasari

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Central Government ◽

Financial Statements ◽

Fund Management ◽

Internal Control System ◽

Environment Control ◽

Information And Communication ◽

The Government

This study aims to determine the effect of the government internal control system (SPIP) which refers to Central Government Regulation Number 60 of 2008 on the reliability of financial statements for the management of social aid (BANSOS). Tests were carried out on 19 SKPD as social aid managers in Sukoharjo regency area. The results show that the elements of SPIP, namely the environment control, activities control and information and communication did not significantly influence the reliability of financial statements of social aid fund management. While other SPIP elements, namely risk assessment and monitoring have a significant effect on the reliability of financial statements of social aid management.

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Pengaruh Efektivitas Pelaksanaan Pengendalian Internal, Asimetri Informasi dan Ketaatan Aturan Akuntansi Terhadap Akuntabilitas Organisasi dengan Kecenderungan Kecurangan Akuntansi Sebagai Variabel Intervening (Studi Empiris pada SKPD di Kabupaten Muara Jambi)

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v4i1.68 ◽

2019 ◽

Vol 4 (1) ◽

pp. 35

Author(s):

Ahmad Soleh ◽

Agus Maulana Hidayat ◽

Asrini Asrini

Keyword(s):

Control System ◽

Information Asymmetry ◽

Internal Control ◽

Secondary Data ◽

City Government ◽

Financial Responsibility ◽

Internal Control System ◽

Accounting Rules ◽

District Government ◽

The Government

Based on the current conditions that the accountability of performance or financial responsibility for outcame on the use of budget in order to realize result oriented governance has not yet materialized, this shows the weakness of the Government's Internal Control System (SPIP) and Compliance with Accounting rules. The purpose of this study was to analyze the performance of the apparatus and public services in the Muaro Jambi district government so that the most appropriate strategies could be found in carrying out bureaucratic reforms in the government of Muaro Jambi Regency. This research was conducted in all SKPD in Muaro Jambi Regency. The data used in this study are secondary data collected from all agencies in the Jambi City Government, and the necessary literature and journal journals. The analytical model used is path analysis which consists of direct and indirect influences. The results showed that (1) The Effectiveness of Internal Control has a significant influence on Organizational Accountability, (2) Information Asymmetry has no significant effect on the Accountability of Regional Devices Organizations in Muaro Jambi Regency, (3) Compliance with Accounting Rules has no significant effect on the Accountability of District Regional Devices Muaro Jambi.

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Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

Indonesian Journal of Contemporary Accounting Research ◽

10.33455/ijcar.v1i1.79 ◽

2019 ◽

Vol 1 (1) ◽

pp. 49

Author(s):

Dini Pramesti Putri ◽

Djuminah Djuminah ◽

Devi Narulitasari

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Central Government ◽

Financial Statements ◽

Fund Management ◽

Internal Control System ◽

Environment Control ◽

Information And Communication ◽

The Government

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ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17484.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Octaviani M. Kapoh ◽

Ventje Ilat ◽

Jessy D.L Warongan

Keyword(s):

Risk Assessment ◽

Control System ◽

Internal Control ◽

Government Regulation ◽

Current Approach ◽

System Control ◽

Organizational Goals ◽

Internal Control System ◽

Information And Communication ◽

The Government

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring

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ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP), PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI LAPORAN KEUANGAN PEMERINTAH KOTA BITUNG

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.22003.19.8.2018 ◽

2019 ◽

Vol 19 (8) ◽

Author(s):

Kalcum Patiro ◽

Tri Oldy Rotinsuluu ◽

George M.V. Kawung

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Value Of Information ◽

Financial Statements ◽

Information Value ◽

City Government ◽

Financial Supervision ◽

Internal Control System ◽

The Government

ABSTRAKBerdasarkan hasil pemeriksaan Laporan Keuangan Pemerintah Kota Bitung pada Tahun Anggaran 2011 sampai 2017 mendapat opini Wajar Tanpa Pengecualian. Penulis ingin mengetahui faktor-faktor yang mempengaruhi nilai informasi laporan keuangan pemerintah Kota Bitung. Untuk itu penulis melakukan analisis apakah Nilai informasi laporan keuangan dipengaruhi oleh faktor-faktor : Sistem pengendalian intern pemerintah, pemanfaatan teknologi informasi dan pengawasan keuangan daerah.Penelitian ini dilakukan dengan cara memberikan kuesioner sebanyak 120 kuesioner, yang dibagikan kepada responden yang merupakan Kepala dan staf Bagian Keuangan pada Perangkat Daerah di Kota Bitung. Data diolah dengan menggunaakan SPSS 16.Setelah data dianalisis, ditemukan bahwa semua faktor diatas berpengaruhi signifikan positif terhadap nilai informasi laporan keuangan Pemerintah Kota Bitung. Artinya, jika sistem pengendalian intern pemerintah, pemanfaatan teknologi informasi dan pengawasan keuangan daerah semakin baik maka nilai informasi dari laporan keuangan yang dihasilkan pemerintah akan semakin baik pula. Kata Kunci : nilai informasi, sistem pengendalian intern pemerintah, pemanfaatan teknologi informasi dan pengawasan keuangan daerah. ABSTRACTBased on the result of the Bitung city Government Financial Report Fiscal Year 2011 to 2017 received opinions Wajar Tanpa Pengecualian. The writer wanted to know the factors that infuluence the value of information on the financial statements of the Bitung city government.. For this reason, the writer analyses whether the information value of government financial is influenced by several factors : the system of intern control, information technology utilization and the control of regional finance. This research was conducted by giving questionnaires as many as 120 questionnaires, which were distributed to respondents who were the Head and staff of PD’s acounting departement in Bitung City. Data is processed using SPSS 16.After the data were analyzed, it was found that all of the above factors had a significant positive effect on the value of the financial statements of the Bitung City Government. That is, if the government internal control system, the utilization of information technology and regional financial supervision is getting better, the value of information from the financial statements produced by the government will be better also. Keywords : information value, government internal control system, the utilization of information technology and regional financial supervision

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Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i2.29.14296 ◽

2018 ◽

Vol 7 (2.29) ◽

pp. 997

Author(s):

Arief Hadianto ◽

Roy V. Salomo ◽

Maralus Panggabean

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

Government Regulation ◽

Control Policy ◽

Cultural Development ◽

Government Officials ◽

Internal Control System ◽

The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.

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EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.2.13072.2016 ◽

2016 ◽

Vol 11 (2) ◽

Author(s):

Pancisto Patik ◽

Jantje Tinangon ◽

Victorina Z. Tirayoh

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Organizational Goals ◽

Descriptive Research ◽

North Sulawesi ◽

Internal Control System ◽

Control Procedures ◽

The Government ◽

And Control

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.

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