scholarly journals IPTEKS PENGENDALIAN INTERN DENGAN MENGGUNAKAN UNIT APU DAN PPT PADA PT. BANK SULUTGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Amanda N. Mangangantung ◽  
Ventje Ilat
Keyword(s):  
Control System ◽  
Money Laundering ◽  
Internal Control ◽  
Financial Services ◽  
Financial Service ◽  
Regional Government ◽  
Financial Service Provider ◽  
North Sulawesi ◽  
Internal Control System ◽  
Funding Programs

The level of money laundering cases is increasingly high and the issue of terrorism is so high at this time. making companies engaged in financial services must be more careful so as not to become a means for criminals to carry out their actions. SulutGo Bank is a Bank whose share ownership is managed by the Regional Government of North Sulawesi Province. In accordance with OJK regulation No. 12 of 2017 which requires that the implementation of anti-money laundering and prevention of terrorism funding programs in the financial service provider sector, then Bank SulutGo establish the A and PPT Unit (Anti Money Laundering and Prevention of Terrorism Funding). With the establishment of the APU and PPT Unit, it is expected to be able to help the internal control system carried out by PT. SulutGo Bank. And it can also minimize the occurrence of crime of money laundering and funding of terrorist activities.Keywords :  Internal Control, APU-PPT units

scholarly journals IPTEKS SISTEM PENGENDALIAN INTERNAL PEMERINTAHAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Franclin Alexandria Lintang ◽  
Syermi Mintalangi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Agency ◽  
Regional Government ◽  
Government Control ◽  
Effective Work ◽  
Regional Policies ◽  
North Sulawesi ◽  
Internal Control System ◽  
Government Planning

Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) for North Sulawesi Province is a part of regional government agency that became an element of regional government planning in helping the Governor in terms of Plan & Execution of Regional Policies. They worked in research and planning for regional developments. In order to perform in managing its tasks and duties, BAPPEDA for Sulawesi Province has to build an internal control system within the organization, so it will promote an effective work performances in achieving BAPPEDA's visions and missions. Therefore, with the existence of Internal Government Control System that  regulated on Peraturan Pemerintah No. 60 Tahun 2008 - this become the guidance for government agency in making decisions and executions; to minimize the failure possibilities in managing the organisations and agencies.Keywords : Government, Internal Control System, Bappeda Sulut

scholarly journals ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tondy Maranatha Rajagukguk ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Tax Revenue ◽  
Fuel Tax ◽  
Management Agency ◽  
North Sulawesi ◽  
Internal Control System ◽  
Calculation Process ◽  
Research Show ◽  
Descriptive Qualitative

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.

scholarly journals PEMERINTAH KABUPATEN MUSI RAWAS PROVINSI SUMATERA SELATAN BERDASARKAN HASIL PEMERIKSAAN BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN 2015

2016 ◽  
Vol 4 (1) ◽  
pp. 885
Author(s):  
Tevi Leviany
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Statement ◽  
Regional Government ◽  
Audit Report ◽  
Financial Reports ◽  
Financial Accountability ◽  
Internal Control System ◽  
Audit Reports

Abstract. The Audit Board of The Republic Indonesia in implementing audit on Local Government Financial Reports  to assess the accountability of regional financial not only gave assessment on the qualification of audit report in forms of auditors’ opinion but also inside the audit of Local Government Financial Reports. The auditors also assess the effectiveness of internal control system which applied in regional government and compliance towards the laws. The problem was the weakness of financial accountability that occurred in government of Kabupaten Musi Rawas Provinsi Sumatera Selatan year 2015 acquired Qualified Opinion. The purpose of this research was to do deeper analysis towards Audit Reports on Regional Government Financial Statement of Kabupaten Musi Rawas by using content analysis to get complete description of Regional Government Financial Statement Accountability condition in Kabupaten Musi Rawas, especially observed from the effectiveness of internal control system. According to the result of analysis, it was concluded that the problem of effectiveness of government internal control of Kabupaten Musi Rawas was most found related with the weakness of Control Environment , Risk Assessment and Monitoring.Keywords: Financial Accountability; Audit Report; Internal Control System Abstrak. BPK – RI dalam pelaksanaan audit atas LKPD (Laporan Keuangan Pemerintah Daerah) untuk menilai akuntabilitas keuangan daerah tidak hanya melalukan penilaian atas kewajaran laporan keuangan dalambentuk pernyataan opini auditor saja, namun  lebih dari itu dalam kerangka audit LKPD tersebut, auditor juga melakukan penilaian atas efektivitas sistem pengendalian intern yang diterapkan pemerintah daerah tersebut serta kepatuhannya terhadap peraturan perundangan yang berlaku. Permasalahan lemahnya akuntabilitas keuangan juga terjadi pada pemerintah kabupaten Musi Rawas Provinsi Sumatera Selatan yang untuk tahun 2015 memperoleh Wajar dengan Pengecualian (Qualified Opinion). Tulisan ini bermaksud melakukan kajian yang lebih mendalam terhadap Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintahan Daerah  Kabupaten Musi Rawas dengan menggunakan analisis isi untuk memperoleh gambaran yang lebih lengkap mengenai kondisi akuntabilitas keuangan pemerintah Kabupaten Musi Rawas, khususnya dilihat dari sisi efektivitas sistem pengendalian intern. Berdasarkan hasil analisis disimpulkan bahwa permasalahan efektivitas sistem pengendalian intern pemerintah kabupaten Musi Rawas paling banyak dijukmpai terkait kelemahan komponen Lingkungan Pengendalian serta pada komponen Penilaian Resiko dan Pemantauan. Hasil uji F Statistik sebesar 135,06 menunjukan bahwa secara keseluruhan perencanaan pajak berpengaruh terhadap nilai perusahaan, sehingga hipotesis awal Ho penelitian ini.Kata Kunci: Akuntabilitas Keuangan; Hasil Pemeriksaan; Sistem Pengendalian Intern.

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 Analisis Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkalis Dalam Persfektif Islam

2020 ◽  
Vol 4 (1) ◽  
pp. 110-123
Author(s):  
Sri Rahmany ◽  
Fatimah Fatimah
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Information ◽  
Regional Government ◽  
Regional Autonomy ◽  
Islamic Perspective ◽  
Internal Control System

Regional Autonomy requires the Regional Government to be able to provide the best service to the community. One form of the service is to provide transparent financial information. The purpose of this research was to determine the internal control system on the quality of Bengkalis Regency's financial statements reviewed according to the Islamic perspective. This research uses qualitative analysis with descriptive methods. The results showed that the internal control system can minimize the occurrence of fraud/errors both in recording and presenting financial statements as evidenced by the monitoring of accounting records so that the resulting financial statements can be as desired and accountable.

scholarly journals Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud)

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Jefri Herbert Mailoor ◽  
Jullie J Sondakh ◽  
Hendrik Gamaliel
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Good Governance ◽  
Accounting System ◽  
Regional Government ◽  
Government Officials ◽  
Internal Control System

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.

scholarly journals Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal

2021 ◽  
Vol 31 (12) ◽  
pp. 3259
Author(s):  
Dianisa Indirasani ◽  
Akram Akram ◽  
Budi Santoso
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Regional Government ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Legislative Oversight ◽  
Internal Control System ◽  
Negative Effect

This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Sulasry Tahumang ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
Accounts Receivable ◽  
Grace Period ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Controlling System ◽  
Internal Control System ◽  
Research Type

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.

scholarly journals Contextualization of Al Hisbah to Build A Government Internal Control System

2019 ◽  
Author(s):  
Arum Puspita Sari ◽  
M. Nur A. Birton
Keyword(s):  
Control System ◽  
Internal Control ◽  
Organizational Factors ◽  
Regional Government ◽  
The Public ◽  
Government Sector ◽  
Internal Control System ◽  
Weak Points ◽  
The Government ◽  
Bureaucratic Reform

State losses in the government sector are caused by a variety of complex factors, including the weakness of internal control system. The organizational factors and the quality of the supervisory apparatus are two weak points that cause the ineffective earlywarningsystem.Thisstudyaimstoevaluatetheweaknessesofthesetwoaspects to reconstruct the government internal control systembased on al hisbah.This study usesacriticalqualitativeapproachintheIslamicparadigm.Thisstudyemphasizesone of the non-ministerial government institutions by conducting in-depth interviews and documentation studies. The informants consisted of eleven people, which are experts in the public sector, chairman of the drafting team for the law of government internal control system, officials in the Ministry of Administrative and Bureaucratic Reform, technical deputies, APIP leaders in the government institution in question, and experts of al-hisbah.The result of the research shows that the institutional contextualization of al hisbahis compatible in reconstructing the government internal control system because it offers a more independent organizational structure and more competent human resources in quality and quantity at the level of central, ministry/institutional, and regional government.

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