scholarly journals Analysis of internal control and its impact on the organizational development of the decentralized autonomous government of the Uzhcurrumi parish

2021 ◽  
pp. 12-19
Author(s):  
Alex Humberto Herrera-Freire ◽  
Alexander Geovanny Herrera-Freire ◽  
Genesis Mishel Jara-Malla ◽  
Katerine Alexandra Yánez-Ríos
Keyword(s):  
Control System ◽  
Organizational Development ◽  
Internal Control ◽  
Financial Economic ◽  
Public Institutions ◽  
Organizational Control ◽  
Management Tool ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
The Impact

This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.

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 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.

scholarly journals The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

2020 ◽  
Vol 12 (2) ◽  
pp. 127-139
Author(s):  
Indah Anisykurlillah ◽  
Anggita Oktaviana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Reporting Quality ◽  
Property Management ◽  
Internal Auditors ◽  
Internal Control System ◽  
Optimization Management ◽  
Management Optimization ◽  
The Impact

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen

2021 ◽  
Vol 26 (4) ◽  
pp. 111-132
Author(s):  
Mohammed Ali M. Al-Rubaidi ◽  
Abdulelah Ahmed Khobah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
International Standards ◽  
Audit Committees ◽  
Continuous Training ◽  
Internal Control System ◽  
Audit Activity ◽  
The Impact

This study aimed to investigate the impact of the implementation of internal audit characteristics on the effectiveness of the internal control system in banks in Yemen. To achieve the objective of this study, a questionnaire was designed as a tool for collecting the data from the study community which consisted of (18) banks in Yemen, (14) of which, in Sana'a city, were taken as a sample. The sample consisted of 190 employees selected from the internal auditors, internal audit committees and finance managers. The SPSS was used to analyze 155 questionnaires that were valid for analysis. The results of the study revealed that there is a statistically significant positive impact on the implementation of all standards of internal audit characteristics on the effectiveness of the internal control system. In the light of the findings, the study recommends that the Yemeni banks should adopt procedures to enhance the effectiveness of the internal control system, including providing sufficient authority for the internal audit activity The team of internal audit should have absolute independence and continuous training in line with international standards and developments; in addition, conducting a periodic and continuous evaluation of the internal audit activity is recommended to enhance the effectiveness of the internal control system.

scholarly journals The Role of Internal Control in Raising Employee Productivity in Jordanian Bank

2019 ◽  
Vol 4 (4) ◽  
Author(s):  
Zead M. Alhawamdeh ◽  
Mahmoud M. Alhawamdeh
Keyword(s):  
Control System ◽  
Control Systems ◽  
Employee Engagement ◽  
Internal Control ◽  
Banking Sector ◽  
Employee Performance ◽  
Employee Productivity ◽  
Integrated Framework ◽  
Internal Control System ◽  
The Impact

Internal control helps organizations achieve their objectives and maintain and improve their performance, and the performance of their employees. The Committee of Sponsoring Organizations of the Tread Way Commission issued an Internal Control — Integrated Framework, to help organizations in designing, implementing, and conducting internal control and assessing their internal control systems’ effectiveness, this Integrated Framework, included the five factors of control system, which are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. The research examines the relationship between internal control system of an organization and employee engagement, and the effect that such has on the performance of the employee in the organization, and job satisfaction. This research primarily aims at finding out the impact of internal control system on employee performance in Jordanian companies, especially those in the Jordanian banking sector. Internal control systems will influence employees’ performance in two ways, through having an effective internal control system, or through not having an effective internal control system. The research therefore tends to evaluate the extent of adherence to internal control System in Jordanian banks, its impact on the performance of employees, and finally the recommendations of the researcher.

scholarly journals Good Government Governance in The Internal Control System and Audit Opinion

2021 ◽  
Vol 25 (1) ◽  
pp. 120
Author(s):  
Agus Bandiyono
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
City Government ◽  
Moderator Variable ◽  
Audit Opinion ◽  
Internal Control System ◽  
Good Government ◽  
Government Governance ◽  
The Impact

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.

Testing of the System of Accounting and Internal Control of Transactions With Non-Current Assets

2021 ◽  
pp. 186-197
Author(s):  
Olha Puhachenko ◽  
◽  
Tetiana Fomina ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Graphical Representation ◽  
Management Tool ◽  
Audit Process ◽  
Testing Procedures ◽  
Study Results ◽  
Internal Control System ◽  
Legal Forms

Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of transactions with non-current assets the method of graphical representation was used. According to the study results it was found that testing procedures are important in assessing the company's accounting and internal control system. It has also been found that there is currently no single definition of "testing", which leads to inconsistencies and ambiguities in the use of this term. It was found that testing was used mainly during audits to identify "weaknesses", to adjust the audit process and to use specific procedures. Currently, the limits of the use of testing have expanded and are used in the overall assessment of accounting and internal control system, and to establish its effectiveness and feasibility. We have deepened our understanding of the assessment of internal control system through tests and tried to change the attitude to the testing system as an effective management tool. The presented test of assessment of the system of accounting and internal control of operations with non-current assets covers all stages of the "life cycle" of their certain types in the company. Prospects for further research are seen in the development of tests of accounting and internal control of certain non-current assets (intangible assets, work in progress, fixed assets, investment property, long-term biological assets, long-term financial investments, long-term receivables, deferred tax assets, other non-current assets) taking into account industry characteristics, types of economic activity, organizational and legal forms of economic entities.

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