Strategi Peningkatan Sistem Pengendalian Intern Belanja Subsidi Bunga Kredit Program di Ditjen Perbendaharaan Kementerian Keuangan

2017 ◽  
Vol 2 (2) ◽  
pp. 17-30
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Head Of Government ◽  
Hierarchy Process

The Law number 1/2004 on State Treasury mandated the head of government to organize and maintain Internal Control System. This study aims to give alternative policy to increase the Internal Control System in expenditure of Credit Program Interest Subsidy in the Directorate General of Treasury at the Ministry of Finance. The primary and secondary data were obtained from questionnaire and interview and reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy. Both data were selected by purposive sampling. The Model was evaluated by Analytical Hierarchy Process (AHP). The result of this study has shown that priority policy to make internal control system adequated was by making integrated information system in the verification and accuracy of the target.   Abstrak Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara telah mengamanatkan kepada kepala pemerintahan untuk mengatur dan menyelenggarakan Sistem Pengendalian Intern. Penelitian ini bertujuan untuk memberikan alternatif kebijakan dalam meningkatkan sistem pengendalian intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, Kementerian Keuangan. Penelitian ini menggunakan data primer dan data sekunder yang diperoleh melalui kuesioner dan wawancara laporan terkait sistem pengendalian intern dan belanja subsidi bunga kredit program. Kedua data dipilih dengan metode purposive sampling. Model dalam penelitian ini dievaluasi dengan Analytical Hierarchy Process (AHP). Hasil penelitian menunjukkan bahwa prioritas kebijakan yang harus dilakukan adalah pembuatan sistem informasi yang terintegrasi dalam verifikasi dan ketepatan sasaran belanja subsidi bunga kredit program.

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN BELANJA SUBSIDI BUNGA KREDIT PROGRAM DI DITJEN PERBENDAHARAAN KEMENTERIAN KEUANGAN

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A. Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rating Scale ◽  
Descriptive Analysis ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Information And Communication ◽  
The Government

ABSTRACTInternal Control System is one of the criteria in giving opinion by the auditing body in Indonesia. Beside that, the government is required to regulated and maintain an Internal Control System within the government as a whole. This study aimed to evaluate the Internal Control System in expenditure of Credit Program Interest Subsidy in Directorate General of Treasury at The Ministry of Finance. In this study, Internal Control System consist of control environment, risk assesssment, control activites, information and communication, and monitoring activities. The Primary data were obtained from questionnaire and interview with financial managers in Credit Program Interest Subsidy in Directorate General of Treasury and official that related in making decisions to make Internal Control System become adequated, while the secondary data were obtained from the reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy which selected by purposive sampling. The Model was evaluated by Descriptive Analysis and Rating Scale. The Result of this study: (1) From the descriptive analysis has shown that internal control system did not systematic and integrated; (2) Rating scale has shown that the information and communication elements had the lowest value, and indicators human resource guidance from the element of control activities had less value.  Keywords: internal control system, interest subsidy expenditure, rating scale  ABSTRAKSistem Pengendalian Intern adalah salah satu kriteria dalam pemberian opini yang dilakukan oleh Badan Pemeriksa Keuangan. Disamping itu, pemerintah diharuskan untuk mengatur dan menyelenggarakan sistem pengendalian intern di lingkungan pemerintah secara menyeluruh. Penelitian ini bertujuan untuk mengevaluasi Sistem Pengendalian Intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan Kementerian Keuangan. Dalam penelitian ini, Sistem Pengendalian Intern terdiri atas lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan. Data primer diperoleh melalui kuesioner dan wawancara dengan pengelola keuangan belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, dan pejabat yang terkait dengan pengambilan keputusan agar sistem pengendalian intern menjadi memadai, sedangkan data sekunder diperoleh dari laporan yang terkait sistem pengendalian intern dan belanja subsidi bunga kredit program yang dipilih secara sengaja (purposive sampling).  Model dalam penelitian ini dievaluasi dengan analisis deskriptif dan skala rating (rating scale). Hasil dari penelitian ini menunjukkan bahwa Sistem Pengendalian Intern belanja subsidi bunga kredit program tidak sistematis dan terpadu. Skala Rating menunjukkan bahwa unsur informasi dan komunikasi memiliki nilai terendah diantara unsur yang lain dan sub unsur pembinaan sumber daya manusia dari unsur kegiatan pengendalian memiliki nilai terendah.Kata kunci:    sistem pengendalian intern, belanja subsidi bunga, skala rating

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Luky Arjun Darmawan ◽  
◽  
Kuwat Slamet
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Public Welfare ◽  
Political Factors ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Financial Accountability ◽  
Internal Control System

Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.

Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa

2017 ◽  
Vol 4 (02) ◽  
pp. 274-293
Author(s):  
Nur Hidayati ◽  
J.M.V. Mulyadi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Hypothesis Test ◽  
Jel Classification ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Procurement System

ABSTRACT The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. JEL Classification: M41, M42, H57

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 PENGENDALIAN INTERN DAN PEMBERIAN KREDIT USAHA: ANALISIS PERANAN DAN EFEKTIFITAS SISTEM

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Ari Riswanto ◽  
Sri Rahayu Ningsih ◽  
Dewi Daryati
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Research Methodology ◽  
Secondary Data ◽  
Business Unit ◽  
Interview Techniques ◽  
Use Of Technology ◽  
Internal Control System ◽  
Globalized World

Business competition in a globalized world is getting tougher and Indonesia have entered into the Asean Economy Community (AEC) which requires companies that do not survive will definitely be eliminated. Necessary strategic efforts in maintaining the wheels of business that is being run, one business that can be done is to maximize the internal control of the company. Control can be done by this company depends on the type of company, whether for service, commercial or manufacturing. The purpose of this study was to determine the extent of control intenal role undertaken by the company in providing business loans to prospective clients effectively and in accordance with a predetermined system. The research methodology used is descriptive qualitative analysis that provides clear explanations in accordance with the empirical conditions that occur in the field. As for the location of the research in this study is one of the companies engaged in the provision of credit services, using interview techniques, observsi and processing of secondary data derived from the company. The conclusion of the research is that by using a good internal control system in each agency or fields at various levels of management will maximize the performance of the management, particularly in the areas of lending, loans provided are allowed to be provided effectively to customers who'm really needs. Recommendations from this study is specifically for the business unit where research was conducted in order to maximize the use of technology-based systems that have / computerization and provide training to the user / users of computerized systems so they can be used more leverage than it already obtained.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

scholarly journals STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

2018 ◽  
Vol 10 ◽  
Author(s):  
Novia Tri Kurniasari ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Financial Management ◽  
Negative Impact ◽  
Fraud Prevention ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process

Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process

scholarly journals The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable

2019 ◽  
Vol 15 (1) ◽  
pp. 69-81
Author(s):  
Arasy Ghazali Akbar
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Internal Control ◽  
Ethical Culture ◽  
Fraud Prevention ◽  
Purposive Sampling ◽  
Goods And Services ◽  
Internal Control System ◽  
The Impact ◽  
The Relationship

Abstract                                                                                     This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and services. Based on the purposive sampling method, 55 obtained samples were analyzed by using moderated regression analysis. The results show several findings, first, implementation of e-procurement has a significant effect on fraud prevention. Second, the government's internal control system has a significant effect on fraud prevention. The third and fourth findings indicate that the organization ethical culture is supported as a moderating variable. Keywords: e-procurement, government’s internal control system, organization ethical culture, fraud preventionPengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai PemoderasiAbstrakPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi budaya etis organisasi terhadap hubungan implementasi e-procurement dan sistem pengendalian internal pemerintah dengan pencegahan fraud pengadaan barang dan jasa. Berdasarkan metode purposive sampling diperoleh 10 sampel OPD yang dianalisis dengan menggunakan moderated regression analysis. Hasil menunjukkan beberapa temuan, pertama implementasi e-procurement berpengaruh terhadap pencegahan fraud. Kedua, sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan fraud. Temuan ketiga dan keempat menunjukkan bahwa budaya etis organisasi terdukung sebagai variabel moderasi. Kata Kunci: e-procurement, sistem pengendalian internal pemerintah, budaya etis organisasi, pencegahan fraud.

scholarly journals Analisis Sistem Pengendalian Internal dalam Mewujudkan Transparansi dan Akuntabilitas pada Badan Kepegawaian Daerah

2020 ◽  
Vol 30 (5) ◽  
pp. 1157
Author(s):  
Farida Setya Arumitha ◽  
Isharijadi Isharijadi ◽  
Farida Styaningrum
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
External Factors ◽  
Primary Data ◽  
Good Program ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Program Accountability ◽  
Transparency And Accountability

This study aims to analyze and describe how the internal control system creates transparency and accountability. The study was conducted using qualitative descriptive methods. The data used in this study include primary data and secondary data obtained from interviews and documentation. The results showed that the internal control system carried out in BKD was already good and could realize transparency and accountability but for the elements in the internal control system that is risk assessment still needed to be carried out more optimally because it could not yet realize good program accountability, which can be seen from finding that the program has been determined despite achieving performance achievements of 90% - 100% with a very good predicate, but there are still a number of programs that have not met the target due to external factors. Keywords: Internal Control System; Transparency; Accountability.

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