scholarly journals PERAN AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Thalia Amelia Constantie Rambing ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
The North ◽  
North Sulawesi ◽  
The Government ◽  
And Performance ◽  
Management Functions ◽  
Control Apparatus

Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (Government Internal Supervisory Apparatus) plays an important role in the government system, namely as a function of controlling where APIP is given responsibility in evaluating and evaluating and carrying out management functions, namely planning, organizing functions, directing function and coordinating function. The purpose of the study was to determine the role of internal audits on the compliance of regional devices in financial management and how APIP is independent in carrying out supervision and inspection. The method used in this study is a descriptive method that is by collecting data from the results of the study and then analyzing and drawing conclusions from the research. The results of the study obtained that the North Sulawesi Province Inspectorate was very instrumental in overseeing the financial management of regional equipment. This is evidenced by the implementation of its functions in the Internal Audit as the Government Internal Control Apparatus (APIP) which oversees and oversees the planning, organizing, directing and coordinating of financial management by SKPD in North Sulawesi.Keywords: Internal Audit, Role of Audit, Independent

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals PERBANDINGAN SEBELUM DAN SESUDAH MENGGUNAKAN APLIKASI SISKEUDES DALAM PENGELOLAAN KEUANGAN DESA DAN DAMPAKNYA TERHADAP PEMBANGUNAN DESA

2019 ◽  
Vol 19 (8) ◽  
Author(s):  
Morenly Marchel Welley ◽  
Rosalina A.M. Koleangan ◽  
George M.V. Kawung
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
T Test ◽  
Paired Sample ◽  
Before And After ◽  
The Government ◽  
Using Data ◽  
Management Consultation ◽  
Control Apparatus ◽  
The Village

ABSTRAKKeuangan Desa adalah semua hak dan kewajiban Desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban Desa. Peran  dan  fungsi  aparat  pengawasan  intern  pemerintah  (APIP) khususnya BPKP dalam  rangka  membantu  pemerintah desa diantaranya melakukan pengawalan dalam pemberian bimbingan dan konsultasi terkait pengelolaan keuangan desa. Untuk bisa melaksanakan bimbingan dimaksud, diperlukan peningkatan pengetahuan dan keterampilan para auditor mengenai pengelolaan keuangan desa.  Untuk mencapai tujuan di atas, BPKP telah menerbitkan Petunjuk Pelaksanaan Bimbingan dan Konsultasi Pengelolaan Keuangan Desa pada Bulan April 2015. Badan Pemeriksa Keuangan (BPKP) juga mengeluarkan Aplikasi Sistem Keuangan Desa (SISKEUDES). Tujuan penelitian ini adalah untuk mengetahui perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES dalam pengelolaan keuangan desa dan dampaknya terhadap pembangunan Desa. Penelitian ini merupakan jenis penelitian komparasi atau perbandingan. Sampel dalam penelitian ini berjumlah 38 Responden yang terdiri dari 19 bendahara dan 19 Kasie Keuangan. Teknik pengumpulan data menggunakan kuisioner dan menggunakan teknik analisis data Paired Sample t-test.  Hasil penelitian menunjukkan bahwa terdapat perbedaan sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder, terdapat perbedaan pengelolaan keuangan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder dan terdapat perbedaan pembangunan desa sebelum dan sesudah menggunakan aplikasi SISKEUDES di pada Desa-desa di Kecamatan Sonder. Kata kunci: keuangan desa, siskeudes, pengelolaan keuangan desa, pembangunan desa ABSTRACTVillage Finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Village. The role and function of the government internal control apparatus (APIP) especially the BPKP in order to help village governments include escorting in providing guidance and consultation regarding village financial management. To be able to carry out the intended guidance, it is necessary to increase the auditor's knowledge and skills regarding village financial management. To achieve the above objectives, the BPKP has issued a Guidance for Implementation and Village Financial Management Consultation in April 2015. The Supreme Audit Agency (BPKP) also issued a Village Financial System Application (SISKEUDES). The purpose of this study was to determine the differences before and after using the SISKEUDES application in managing village finances and their impact on the development of the Village. This research is a type of comparative research or comparison. The sample in this study amounted to 38 respondents consisting of 19 treasurers and 19 Head of Finance. Data collection techniques using questionnaires and using data analysis techniques Paired Sample t-test. The results showed that there were differences before and after using the SISKEUDES application in the villages in Sonder District, there were differences in village financial management before and after using the SISKEUDES application in the villages in Sonder District and there were differences in village development before and after using the application SISKEUDES is in Villages in Sonder District. Keywords: village finance, siskeudes, village financial management, village development 

scholarly journals IPTEKS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Endri Brifio Soeda ◽  
Sintje Rondonuwu
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Government Regulation ◽  
Development Program ◽  
Effective Communication ◽  
Target Level ◽  
The North ◽  
North Sulawesi ◽  
The Government ◽  
Trade Shows

This research is intended to find out the appropriate or not yet the application of the System of Internal Control of the Government in the Department of Industri and Trade of the North Sulawesi Province with Government Regulation No. 60 Year 2008 about Control Systems Government Intern, by way of identifying what became an obstacle in the process of implementation of the SPIP and any efforts being undertaken in dealing with the application of constraints of SPIP for increased levels of maturity of SPIP. The general the application of SPIP in Department of industry and trade of the North Sulawesi province were in accordance with government regulation No. 60 the year 2008 about SPIP. But, not to the achievement of the target level of 3 (three) maturity of SPIP in the Departmen of industry and trade shows that the application of SPIP still experience particular constraints. As for the constraints in the implementation of SPIP namely; 1) HR which is not yet competent, 2) lack of discipline, 3) evaluation activities, inadequate. Efforts are being made to overcome the constraints in the implementation of SPIP are: 1 HR development program  through training of his own Office, 2) build effective communication, 3) build organizational commitment.Keywords: The System of Internal Control of the Government, The Level of Maturity of the Organization of the SPIP, Constraints and Efforts.

scholarly journals Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
RAHMI RAMADHAN PONGOLIU ◽  
DAVID SAERANG ◽  
HENDRIK MANOSSOH
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Provincial Government ◽  
Regional Government ◽  
Audit Process ◽  
Study Approach ◽  
The Government ◽  
The Right

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut

scholarly journals ANALISA PENERAPAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAH OLEH INSPEKTORAT DI PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 23
Author(s):  
Theyza Korah ◽  
Herman Karamoy ◽  
Lintje Kalangi
Keyword(s):  
Qualitative Research ◽  
Control Systems ◽  
Internal Control ◽  
Government Regulation ◽  
Research Subjects ◽  
Purposive Sampling ◽  
The North ◽  
North Sulawesi ◽  
The Government ◽  
Descriptive Qualitative

This research done to Analyze The Implementation Of Government Regulation Number 60 Of 2008 Concerning Internal Control Systems Of Government views from the north sulawesi 5 control elements. This is descriptive qualitative research, with developing framework to analyze think. Process and meaning. Research subjects required by using purposive sampling technique.Iepemelihan informants based researchers from consideration of certain criteria, that may be as much information from various sources. The study performed in three object of research, research and this indicates that the Government In The Province Of North Sulawesi already implement effective regulation of internal control systems and needs a good cooperation in applying such regulations as between the inspectorate of internal control and inspection unit working as object. Keywords ; Government Regulation Number 60 Of 2008, 5 Elements Of Internal Control

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

scholarly journals Analysis of Post Loan Disbursement Allocation and Performance of Non-Prime Household Loan in Microfinance Banks in Kenya

2017 ◽  
Vol 03 ◽  
pp. 42
Author(s):  
Bernard Ndirangu Wachira ◽  
Humphrey Opiyo Omondi ◽  
Josphat K. Kinyanjui ◽  
◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Design Method ◽  
Wald Test ◽  
Grameen Bank ◽  
Credit Risks ◽  
Training Policy ◽  
The Government ◽  
And Performance ◽  
Descriptive Survey ◽  
The Relationship

The part played by non-prime household loans in improving the lives of many people who cannot afford collateral globally cannot be ignored. Many Microfinance Banks in many economies worldwide have tried to maintain the Grameen Bank Model of granting microloans, mainly non-prime household loans. However, the credit risks associated with this initiative hamper the pace at which the granting of this credit facility is expected to grow. This study intends to explore the relationship between the post loan disbursement allocation and the performance of non-prime household loans in the Microfinance Banks in Kenya. The theory associated to this study is the Credit Risk Theory. This theory, which is regarded as credit structural theory, was developed by Merton in 1972. The descriptive survey research design method was applied, and the sample size was 150 respondents. The data-collection tool used was a questionnaire. A logistic regression analysis was conducted for the purpose of predicting non-prime household performance in the Microfinance Banks using training budget, recoveries budget, percentage of training budget, and percentage of recoveries budget as predictors. The Wald test shows that training budget, recoveries budget, and percentage of training budget were good predictors, making a significant contribution to prediction. The percentage of budget on recoveries was not a significant predictor. The Microfinance Banks should enhance the performance of non-prime household loans through capacity building to the borrowers and educate the borrowers on dangers of enforced loan recoveries. The government, through the Central Bank of Kenya, should have a training policy for the Microfinance Banks so that they can enlighten the borrowers on proper financial management to avoid conflicts with borrowers during loan recoveries.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Privatization in State-Owned Enterprises: A Systematic Literature Review

2020 ◽  
Vol 3 (2) ◽  
pp. 107
Author(s):  
Salma Shofia Rosyda ◽  
Sam'un Jaja Raharja
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Success Factors ◽  
Government Ownership ◽  
Personal Benefit ◽  
Use Of Resources ◽  
The Government ◽  
And Performance ◽  
Role Of The Government

One of the effective ways to improve the governance of State-Owned Enterprises (SOEs) is through privatization. A common problem that occurs at present in SOEs is that state-owned companies are inefficient in the use of resources, especially labor. The purpose of this research is to comprehend what is important in privatization, using the Systematic Literature Review (SLR) method. Some things that are important in the privatization of State-Owned Enterprises include privatization performance based on privatization activities, success factors, CSR in privatized SOEs, and performance after reducing government ownership. An improvement of performance both in terms of attainment and income along with a decrease in CSR were likely experienced by SOEs when privatizing. In addition, this research was also conducted to find out whether there were parts that had become worse after privatization. The privatization of SOEs was carried out by modernizing the economy. The decrease in performance of CSR could be minimized by social activities carried out by the company. The role of the government was very important in the supervision of SOEs so no one was able to gain personal benefit. The involvement of stakeholders was very important in this process because it could increase the trust of shareholders. During privatization, cooperating partners had to guarantee that there would be no termination of workers. In fact, it was hoped that more workers were to be added.

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