scholarly journals Analysis Internal Control Systems Of Mortgage

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Aprin Arya Laksmana ◽  
Chaidir Iswanaji
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Activity ◽  
Descriptive Research ◽  
Initial Stage ◽  
Internal Control System ◽  
Information And Communication ◽  
Branch Office ◽  
Activity Information

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

scholarly journals Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud

2021 ◽  
Vol 17 ◽  
pp. 672-684
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Control Systems ◽  
Research Design ◽  
Internal Control ◽  
Quantitative Research ◽  
Primary Data ◽  
Descriptive Research ◽  
Central Java ◽  
Internal Control System ◽  
Positive Effect

The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.

scholarly journals Impact of Internal Control System Structures According to (COSO) Model on the Operational Performance of Construction Companies in the Gaza Strip: An Empirical Study

2018 ◽  
Vol 13 (11) ◽  
pp. 176
Author(s):  
Iskandar M. Nashwan
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Gaza Strip ◽  
Operational Performance ◽  
Construction Companies ◽  
Internal Control System ◽  
Information And Communication ◽  
The Gaza Strip ◽  
The Impact

The construction sector is considered one of the most important sectors that support the economic development in any country as it helps in the development of the infrastructure, and affects the development of other sectors. The study's main objective was to identify the impact of the internal control systems according to the (COSO) model with its elements (control environment, risk assessment, control activities, information and communication, monitoring and follow up) on the operational performance of construction companies in the Gaza Strip. Moreover, the current study aimed to examine the extent to which construction companies in the Gaza Strip comply with the internal control system structures according to the model with its elements. In order to achieve the objectives of the study, it was implemented on (46) construction companies that operate efficiently and effectively in this sector and have organized financial and administrative systems governing their work. Therefore, the researcher designed a questionnaire for the study, which consisted of (49) paragraphs as a tool to collect required data, and was distributed to the sample of the study consisting of (460) individuals as (10) questionnaires were given to each company and retrieved (415) questionnaire valid for analysis (90.2%).The researcher also used the descriptive analytical method. After analyzing the results, the study found that there is a great commitment of constriction companies  to the internal control structures of (COSO) model and there is a statistically significant positive effect for each of the elements of the model on the operational performance. Furthermore, the current study recommends that construction companies need to strengthen internal control systems that are efficient and effective by allowing the structures of their control systems to depend on the elements of the (COSO) model. Also it recommends researchers to conduct further studies on other sectors such as services , trade and industry.

scholarly journals EVALUATION OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM FOR THE RECEPTION, RETURN AND AUCTION OF GUARANTEE GOODS IN. PEGADAIAN (PERSERO)

2020 ◽  
Vol 1 (1) ◽  
pp. 56-68
Author(s):  
Ahmad Raymond Trilaksana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Environment ◽  
Unit Manager ◽  
Lack Of Control ◽  
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.

scholarly journals IPTEKS PENGENDALIAN INTERN DALAM PEMBIAYAAN IMPLAN PADA PT. BANK SYARIAH MANDIRI KC. MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Radila Arifin M.H ◽  
Lintje Kalangi
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
Branch Office

BSM or PT. Bank Syariah Mandri is aone of the syariah banks, which in practice banking uses the principles of Islamic syariah. In syariah banking, currenty there are many products, one of which is payment without installments, which in Bank Syariah Mandiri has also been implemented through the BSM implant program. The more developed implant financing is, the more effective internal control is needed for the company. To find out how internal control in implant financing at PT. Bank Syariah Manado branch office can be said to be effective or not. We can assess the effectiveness of internal control in implant financing if analyzing each element of the internal control system consisting of the control activities, control environment, risk assessment, monitoring and Information and communication. Whit good internal control within the company, implant financing can ran effectively. Keywords: Internal Control, Implant Financing, BSM Implant

scholarly journals Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

2019 ◽  
Vol 2 (1) ◽  
pp. 48-57
Author(s):  
Anik Wuriasih ◽  
Etik Wahyuni ◽  
Syarifuddin
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Internal Control System ◽  
Information And Communication ◽  
Head Of Department

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

scholarly journals The Analysis of Internal Control Implementation of Zakat Institutions

2019 ◽  
Author(s):  
Dita Andraeny ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Non Profit ◽  
Study Approach ◽  
Descriptive Research ◽  
Internal Control System ◽  
Information And Communication ◽  
Qualitative Descriptive ◽  
Multiple Case

The implementation of internal control system is very important not only in profit oriented firms but also in non profit organizations including zakat institution. Internal control system ensures the reliability of financial reporting system, protects organization’s assets from assets missappropriation, and also minimizes the occurence of fraud. This study aims to evaluate the implementation of internal control of zakat institutions in Surakarta. The objects of this research are LAZ Dompet Peduli Umat Daarut Tauhiid (DPU DT) Solo, LAZISMU Solo, and BAZNAS Solo. The objects of this study are based on convenience sampling. This research is a qualitative descriptive research with multiple case study approach. The result of this study indicates that in general, all zakat institutions observed have implemented the internal control system in terms of control environment, risk assessment, control activities, information and communication and supervisory activities. However, there is still weakness in internal control that related to the aspect of segregation of tasks that has not been done completely. In addition, those three zakat institutions did not have a flow chart document for the conducted transaction and one of them has not implemented yet about the authorization system and printed serial number documents.

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 DISCLOSURE OF CASH RECEIPT AND EXPENDITURE OF BAITUL MAAL HIDAYATULLAH D.I YOGYAKARTA REPRESENTATIVE AS A GRASS ROOT ENTITY FOR THE ECONOMIC EMPOWERMENT OF PESANTREN IN THE NEW NORMAL ERA

2021 ◽  
Vol 8 (2) ◽  
pp. 65-79
Author(s):  
Mila Alim Bachri
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Method ◽  
Economic Empowerment ◽  
Financial Reports ◽  
Descriptive Research ◽  
Internal Control System ◽  
Grass Root ◽  
Information And Communication ◽  
Cash Receipt

Baitul Maal Hidayatullah Yogyakarta is considered a grass-root entity that has an obligation to provide stimulus during the pandemic and improve the welfare of its members during the Covid-19 pandemic. The financial reports in order to increase credibility and its role must be maximized. The research will have the aim of knowing the application of the internal control system in the cash receipt and cash disbursement cycle and identifying the weaknesses and strengths that have been implemented. This study used a descriptive research method using a factual approach and also journals as literature and conducting observations and analysis at the Baitul Maal Hidayatullah Yogyakarta and conducted a qualitative study. The results of the study measured 5 aspects of the application of internal control in the cycle of cash receipts and disbursements according to COSO at the Baitul Maal Hidayatullah Yogyakarta, namely 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication and 5) monitoring. From these results, it is concluded that the implementation of the internal control system in the cash receipt and cash disbursement cycle of the Baitul Maal Hidayatullah Yogyakarta Mosque has been going well, in line with the identified strengths and weaknesses. Weakness points such as managing using basic applications can potentially be developed further.

scholarly journals INTERNAL CONTROL SYSTEMS AND ITS RELATIONSHIPS WITH THE FINANCIAL PERFORMANCE IN TELECOMMUNICATION COMPANIES “A CASE STUDY OF ASIACELL”

2018 ◽  
Author(s):  
Amanj Mohamed Ahmed ◽  
Akram Ahmed Muhammed
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Financial Performance ◽  
Control Systems ◽  
Internal Control ◽  
Internal Controls ◽  
Control Environment ◽  
Independent Variables ◽  
Internal Control System ◽  
Information And Communication

The overall objective of this study was to establish the effects of internal controls on the financial performance of Asiacell as a telecommunication company in Kurdistan Region of Iraq. This was achieved by looking at the effect of control environment, risk assessment, information and communication, control activities and monitoring on the return on asset of the selected company. The study used both primary and secondary techniques to collect the data. In the model, the dependent variable is financial performance while the independent variables are the components of internal controls. After analyzing the audited financial statements and filling the questioners by the employees of the selected company, the findings of the study showed that there is a significant relationship between internal controls and financial performance. The dependent and the independent variables in the study indicated a relationship with control environment, risk assessment. Information and communication and control activities illustrated a positive relationship with the financial performance while monitoring showed a negative relationship with financial performance. The study also found that, Asiacell had invested on effective internal control systems, thus, it had a better financial performance as compared to the related firms that had a weak internal control system. The study further recommends that the governing body, possibly supported by the audit committee, should ensure that the internal control system is periodically monitored and evaluated by the respective managers.

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