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.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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

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

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.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA

2021 ◽  
Vol 14 (2) ◽  
pp. 167-187
Author(s):  
Miki Indika
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Analysis Method ◽  
Internal Control System ◽  
The Government

This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of   SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management

scholarly journals PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 4 (1) ◽  
pp. 71
Author(s):  
Ade Budi Setiawan ◽  
Rizki Putra Tami
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Survey Methods ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.

scholarly journals FRAUD DIAMOND THEORY DAN KUALITAS PENGELOLAAN KEUANGAN DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL

2019 ◽  
Vol 2 (2) ◽  
pp. 207-223
Author(s):  
Evi Yuli Susanti ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Methods ◽  
Good Governance ◽  
Sampling Technique ◽  
Government Accounting ◽  
Internal Control System

Regional financial management is a key element in good governance. The preparation of financial statements based on government accounting standards is a form of quality financial statement management. It can shows the performance of government that always realizes transparency and accountability of local governments. This study aims to examine the effect of fraud diamond theory on the quality of financial management with an internal control system as a moderating variable. This study uses quantitative methods and data samples of 90 employees in the Regional Apparatus Organization (Organisasi Perangkat Daerah – OPD) Malang City, East Java, with a purposive sampling technique based on criteria. Data analysis using Path Analysis techniques. The results showed that pressure, opportunity, rationalization and ability affect the quality of financial management. While the internal control system is not able to strengthen or weaken the influence of pressure, opportunity, rationalization and ability to the quality of financial management.

scholarly journals Pengaruh Pengelolaan Keuangan Daerah dan Sistem Pengendalian Internal Pemerintah terhadap Kinerja Pemerintah Daerah Kabupaten Bogor

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Imelda Sari ◽  
Asep Asrudin Fiqri
Keyword(s):  
Control System ◽  
Local Government ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Government

The objectives of the research are to find out empirical evidence of the the effect of Local Financial Management and Internal Control System Government (SPIP) on Local Government Performance. This research was conducted at the Regional Device Work Unit (SKPD) in Bogor Regency, is West Bogor District. Each District of West Bogor taken three respondents namely the government, economic and administrative sections. The data used in this study is primary data obtained by distributing questionnaires directly to 41 respondents by using purposive sampling technique. Data analysis technique used in this research is Multiple Regression (Multiple Regression). The results of this study indicate that the Regional Financial Management and Government Internal Control System have a positive effect on the Performance of Local Government.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE (STUDI EMPIRIS DI KABUPATEN MINAHASA)

2020 ◽  
Vol 15 (2) ◽  
pp. 269
Author(s):  
Sigit Prabawa ◽  
Herman Karamoy ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Good Governance ◽  
Sample Selection ◽  
Sampling Technique ◽  
Reform Era ◽  
Internal Control System ◽  
Descriptive Approach

The reform era demands that governments run governance by being based on good governance. This research aims to prove empirically the influence of internal control system implementation and accountability of regional financial management to the efforts to realize good governance in Minahasa district. The type of research used is quantitative research with a descriptive approach. The population in this study was 211 Echelon III in 33 SKPD in Minahasa District as well as sample selection using purposive sampling technique. Data collection is conducted by spreading questionnaires on 65 respondents in 32 SKPD. Data is processed using SPSS program version 25. Data analysis methods use multiple linear regression analyses and t tests to partially test hypotheses. The results showed that 1) the internal control system has a positive and significant effect on the efforts to realize good governance. 2) Accountability of regional financial management has no positive and significant effect on the efforts to realize good governance.

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

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