scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

scholarly journals Optimalisasi Peran Sistem Pengendalian Intern dalam Mencegah Terjadinya Penyelewengan Kas dan Aset pada Lembaga Pendidikan Non Pemerintah (Swasta)

2019 ◽  
Vol 4 (1) ◽  
pp. 163
Author(s):  
Fathiyah Fathiyah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Educational Institution ◽  
Control Environment ◽  
Control Activity ◽  
Internal Control System ◽  
Information And Communication

The purpose of this study is to analyze how to optimize the role of internal control system in preventing the occurrence of fraud on cash and assets in non government or private educational institution. Tool of analyzed used in this research is internal control system according to COSO definition and combined with internal control system according to Government Regulation Number 60 Year 2008 with 5 internal control component that is; 1) Control Environment, 2) Risk Assessment, 3) Control Activity, 4) Information and Communication and 5) Monitoring. The result of the research shows that optimizing the role of the internal control system is very helpful to the management in managing the finances and assets owned so as to prevent the occurrence of fraud on the cash and assets in private educational institution. The expectation of the future by optimizing the role of internal control system on cash management and assets in non government/or the private educational institution will be more efficient and effective which will ultimately improve the quality and accountability of the private educational institution.

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

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.

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

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.

scholarly journals Effectiveness of internal control system in higher learning institution, in Nairobi, Kenya

2019 ◽  
Vol 9 (3) ◽  
pp. 143-155
Author(s):  
Negede Tesfay Tenbele
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Eastern Africa ◽  
Control Environment ◽  
Validity And Reliability ◽  
Policies And Procedures ◽  
Internal Control System ◽  
Information And Communication

The aim of this study is to assess the effectiveness of the internal control system in the Catholic University of Eastern Africa (CUEA). And, therefore, the specific objectives are to assess the effectiveness of elements of the internal control system in the CUEA, which are control environment, risk assessment, control activities, information and communication activities and monitoring activities. The study used a descriptive research design, and a sample of 53 administrative staffs was selected using a stratified sampling technique. Data collected via questionnaire were analysed by employing a descriptive statistics that contains frequency, percentage, mean and standard deviation. The validity and reliability of the instruments were assured using the piloting and Cronbach Alpha technique. The study found that solely control the environment of the institution was effective to a great extent, but, the four elements of its internal control system were effective to a moderate extent. Therefore, the researcher concluded that the institution had an internal control system to a moderate extent proved by a mean of 3.4. This suggests that in spite of the institution designed its control environment to a great extent its policies and procedures weren’t enforced and monitored to a very great or great extent. Thus, the study recommended that the institution needs more effective implementation and monitoring of its policies and procedures and creating proper risk assessment to improve its internal control system. Keywords: Effective, financial, internal control system, managements.

scholarly journals KEMUNGKINAN IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL BERBASIS COSO FRAMEWORK PADA UNIT LAYANAN PENGADAAN POLITEKNIK NEGERI BATAM

2020 ◽  
Vol 4 (1) ◽  
pp. 70-93
Author(s):  
Danar Irianto Irianto
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
Service Unit ◽  
Internal Control System ◽  
Information And Communication

This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 components and broken down into 17 COSO principles; (1) Control environment, (2) Control activities, (3) Risk assessment, (4) Information and communication, (5) Monitoring. Based on the research that has been done, there are several conclusions drawn. First, in the Control environment component, the procurement service unit is quite possible to implement a COSO-based control system. Secondly, the Risk assessment component of the procurement service unit is quite possible to implement a COSO-based control system. Third, the Control activities component of the procurement service unit is quite possible to implement a control system based on COSO. Fourth, the procurement service unit's Information and communication component is quite possible to implement a COSO-based control system. Fifth, the Monitoring component of the procurement service unit is not possible to implement a COSO-based control system. So as a whole it can be concluded that the Batam State Polytechnic procurement service unit is quite possible to implement a COSO-based control system.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN DAN PELUNASAN PIUTANG PADA KOPERASI PEGAWAI NEGERI (KPN) BAHTERA BITUNG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Wendy Hillari Lahope ◽  
Treesje Runtu ◽  
Anneke Wangkar
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Control Environment ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
Descriptive Method

Internal controls should be supported by the presence of control components which include: control environment, control activities, risk assessment, information and communication, and monitoring. All of these will support the achievement of internal control objectives. The purpose of this study is to determine whether the internal control system on the provision and repayment of receivables at the Cooperative Employees (KPN) Bahtera Bitung is in accordance with the theory of COSO. The method used is descriptive method. Based on the results of research conducted by researchers, it can be concluded that the internal control system in the cooperative is still less effective, due to the absence of division of tasks or the granting of authority and responsibility, and bad debts are still common in the Employees Cooperative (KPN) Bahtera Bitung.Keywords : Internal Control System, Accounts Receivable

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

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.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO)

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Fifke Masyie Siwu ◽  
Agus T. Poputra
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Environment ◽  
Unit Manager ◽  
Internal Control System ◽  
Standard Operating ◽  
Information And Communication ◽  
Qualitative Descriptive

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.

scholarly journals ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA

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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