scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

2021 ◽  
Vol 13 (1) ◽  
pp. 75-87
Author(s):  
Hastuti Hastuti ◽  
Dian Imanina Burhany ◽  
Yanti Rufaedah Rufaedah ◽  
Muhammad Umar Mai ◽  
Hendi Rochendi Rochendi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Secondary Data ◽  
Primary Data ◽  
State Revenue ◽  
Internal Control System ◽  
Tax State ◽  
Information And Communication ◽  
Qualitative Descriptive

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP)  at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.     Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

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 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.

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Indah Namira Kiay Demak ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Regional Office ◽  
State Revenue ◽  
North Sulawesi ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Method

            State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL UNTUK MENCEGAH KREDIT MACET PEMBIAYAAN MUSYARAKAH MODAL KERJA YANG DIBERIKAN OLEH BANK

2017 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Norman Syah Putra ◽  
Agus Widarsono ◽  
Arim Nasim
Keyword(s):  
Control System ◽  
Customer Service ◽  
Internal Control ◽  
Risk Estimation ◽  
Secondary Data ◽  
Primary Data ◽  
Depth Interview ◽  
Internal Control System ◽  
Information And Communication ◽  
Back Office

Abstract. The investigation is aimed at knowing the internal control system as one of the ways done to prevent bad debts/ bad credits of musyarakah financing, as the capital provided by the bank at BJB Syariah KCP Sukajadi. Besides, this study was also performed know the implementation of internal control system in that bank; whether or not it was done well by the department of Marketing Funding and Financing as the executor of that system itself. The method employed in this study was qualitative through phenomenology and case study. The data used in this study were the primary data taken from the results of in depth interview, participatory observation and the secondary data consist of several documents such as the audio recording of the interview between the researcher and the informant being interview and other related documents. The primary fountain of the data in this study were the head of BJB Syariah KCP Sukajadi, the operational manager, Marketing Funding and Financing department, Customer Service department, and Financing Support and Back Office Administration department. Meanwhile, the fountain of the secondary data was the related documents and the supporting literature. From the identification results of the results of the study and discussion done which referred to the five components of internal control system in COSO (Comitee of Sponsoring Organization of the Threadway Comission) namely 1) controlling environment, 2) the management of risk estimation, 3) controlling activities, 4) information and communication, and 5) supervising, it was concluded that the internal control system at BJB Syariah KCP Sukajadi was categorized week to minimize bad debts/ credits especially in musyarakah financing as the capital provided by the bank. Keywords: internal control system; bad debts/bad credits; capital musyarakah financingAbstrak. Investigasi ini bertujuan untuk mengetahui sistem pengendalian intern sebagai salah satu cara untuk mencegah kredit macet / kredit macet pembiayaan musyarakah, karena modal yang diberikan oleh bank BJB Syariah KCP Sukajadi. Selain itu, penelitian ini juga dilakukan untuk mengetahui implementasi sistem pengendalian intern di bank tersebut; apakah dikerjakan dengan baik oleh departemen Marketing Funding and Financing sebagai pelaksana sistem itu sendiri. Metode yang digunakan dalam penelitian ini adalah kualitatif melalui fenomenologi dan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer yang diambil dari hasil wawancara mendalam, observasi partisipatif dan data sekunder terdiri dari beberapa dokumen seperti rekaman audio wawancara antara peneliti dan informan yang sedang wawancara dan dokumen terkait lainnya. Sumber data utama dalam penelitian ini adalah kepala BJB Syariah KCP Sukajadi, manajer operasional, departemen Pendanaan dan Pembiayaan Pemasaran, departemen Customer Service, dan Bagian Pendukung Pendukung dan Bagian Back Office. Sementara itu, air mancur data sekunder adalah dokumen terkait dan literatur pendukungnya. Dari hasil identifikasi hasil penelitian dan pembahasan yang dilakukan yang mengacu pada lima komponen sistem pengendalian intern di COSO (Comitee of Sponsoring Organization of the Threadway Comission) yaitu 1) lingkungan pengendali, 2) pengelolaan estimasi risiko, 3 ) kegiatan pengendalian, 4) informasi dan komunikasi, dan 5) pengawasan, disimpulkan bahwa sistem pengendalian intern BJB Syariah KCP Sukajadi dikategorikan berminggu-minggu untuk meminimalkan kredit macet / kredit khususnya pembiayaan musyarakah sebagai modal yang disediakan oleh bank.Kata kunci: sistem pengendalian internal;  kredit macet; modal musyarakah pembiayaan

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Claudio V. Munaiseche ◽  
Ventje Ilat ◽  
Robert Lambey
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Government Regulation ◽  
Descriptive Study ◽  
Government Agency ◽  
Government Agencies ◽  
Delegation Of Authority ◽  
Internal Control System ◽  
Qualitative Descriptive

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution  parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017  is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution

scholarly journals Accountability of Village Fund Management through the Competence of Managers and Internal Control System in Ruteng District, Manggarai Regency, East Nusa Tenggara Province

2021 ◽  
Vol 9 (8) ◽  
pp. 164-174
Author(s):  
Untung Lasiyono ◽  
Yuli Kurnia Firdausia
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Rural Village ◽  
Fund Managers ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Data Collection Technique

This study is a qualitative research that analyzes the level of accountability for the use of village funds which is studied through the competence aspect of village fund managers and the internal control system of village funds. The subjects were village in rural village fund manager Beo Rahong Village, District of Ruteng,  Manggarai Regency, East Nusa Tenggara Province. Meanwhile, the object of research is the competence of managers, internal control systems and accountability of village funds. The data collection technique used a triangulation approach, namely from the source, method and time aspects. While the data analysis used a qualitative descriptive approach by analyzing the results of the data obtained by the triangulation approach. Based on the results of the data and after being analyzed, it shows that the competency aspect of village fund budget managers is still less competent due to the limitations of five things, namely, knowledge, understanding, abilities, values, attitudes and interests . Meanwhile, in terms of aspects of the internal control system that are still not in accordance with the standards as stipulated in Government Regulation Number 60 of 2008 concerning the government's internal control system, this is due to the manager's competence not being maximized. Then in terms of accountability for the use of village funds, this has not been realized, this is due to the not yet maximal competence, internal control which is also still not carried out optimally due to limited human resources in mastering information technology and the lack of support for information technology facilities.

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 Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

2020 ◽  
pp. 156-166
Author(s):  
Fathiyah Fathiyah ◽  
Marissa Putriana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Comparative Method ◽  
Financial Statements ◽  
Provincial Government ◽  
Internal Control System ◽  
Information And Communication

This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018.  Data is analysed using the selection technique before drawing conclusions.  The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future.  This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.

A Comparative Study of Internal Control System Practices in Some Selected Government Business Enterprises in Rwanda

Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 01-16
Author(s):  
Benjamin Byiringiro ◽  
Bhatta H. S. Mahabaleswara
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Structured Interview ◽  
T Test ◽  
Significant Difference ◽  
Internal Control System ◽  
Information And Communication ◽  
Business Enterprises ◽  
Executive Managers

More than ever, the concept of Internal Control System has become a crucial concern for todays entities, requiring their respective board of directors and/or executive managers to hold-on the candle-light of high integrity, zero tolerance to frauds and embezzlement of public funds, compliance with different sort of internal and external environments rules and regulations, as a prerequisite to competitive edges. With this regard, the present study examines whether there is or not a significant difference between respondents perceptions on internal control practices in some selected government business enterprises in Rwanda. Primary and secondary data have been used for this study, where the first ones have been collected through observation, non-structured interview and questionnaires with 0.814 Cronbachs Alpha reliably test. Descriptive statistics in terms of frequencies and percentages were used to assess the level of respondents perceptions, and T-test was used to find out if there was any significant difference between variables. The study found that there is no significant difference existing with respect to control environment, risk assessment, control activities, information and communication, but when it came to monitoring activities, a significant difference has been evident. All in all, the overall administered t-test concluded that there is a significant difference between respondents perceptions on internal control practices with regard to Rwanda government business enterprises. Basing on findings, some areas needing improvement like staff professional trainings, system of information gathering on frauds and embezzlements trends have been recommended to companies under study.

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.

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