scholarly journals PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO

2018 ◽  
Vol 11 (2) ◽  
pp. 38-45
Author(s):  
Mutimmah Rustianawati ◽  
Febri Yanti Dwita
Keyword(s):  
Control System ◽  
Internal Control ◽  
Testing Procedure ◽  
Analysis Techniques ◽  
Fixed Sample ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Discovery Sampling

This research aims to determine the level of effectiveness the company's internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective.

PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO

2018 ◽  
Vol 11 (2) ◽  
pp. 38-48
Author(s):  
Mutimmah Rustianawati ◽  
Febri Yanti Dwita
Keyword(s):  
Control System ◽  
Internal Control ◽  
Testing Procedure ◽  
Analysis Techniques ◽  
Fixed Sample ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Discovery Sampling

This research aims to determine the level of effectiveness  the company's internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective. 

scholarly journals Video-Based Learning on PPKn Education with the Topic of Symbols and Meanings of Pancasila

2021 ◽  
Vol 5 (2) ◽  
pp. 384
Author(s):  
Anggun Rimada Akhmad AR ◽  
Gede Wira Bayu ◽  
I Gde Wawan Sudatha
Keyword(s):  
Development Research ◽  
Test Results ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
The Media ◽  
The Subject ◽  
Video Based Learning ◽  
Quantitative Descriptive ◽  
Descriptive Statistical Analysis

Learning activities have not been carried out optimally. The learning media used is only fixed on one source of textbooks, so students have difficulty understanding the material. In addition, teachers only teach using the assignment and lecture methods. This study aims to develop learning media in the form of videos to assist students in learning. This type of research is development research with the model used is ADDIE. The methods used in collecting data are observation, interviews, and questionnaires. The instrument used in collecting data is a questionnaire. The subject of this research is Civics learning video media on the topic of symbols and meanings of the Pancasila precepts, in this study the data analysis technique used in this development research was using qualitative descriptive statistical analysis techniques and quantitative descriptive statistics. The results of the research are the results of the expert test of the content of the subjects developed to get the results of 4.84 with very good qualifications, the learning design experts get the results of 4.22 with very good qualifications, the test results from the learning media experts get the results of 4.30 with the qualifications very good. The results of the practitioner test got a result of 4.58 with very good qualifications, the results of the limited trial got a result of 4.79 with very good qualifications. It can be concluded that the media developed is feasible to be applied in learning. The implication of this research is that the developed media can make it easier for students to understand Civics subject matter, especially the topic of symbols and meanings of the Pancasila precepts.

scholarly journals Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah

2020 ◽  
Vol 4 (1) ◽  
pp. 67-82
Author(s):  
Khodijah Ishak ◽  
Siti Amalia
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Primary Data ◽  
Sampling Techniques ◽  
Regional Organizations ◽  
Analysis Techniques ◽  
Organizational Unit ◽  
Internal Control System ◽  
Regression Test

This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.

scholarly journals Assessment of “maturity” of the taxpayer's internal control system for tax monitoring purposes

2021 ◽  
pp. 28-59
Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Procedure ◽  
Economic Entity ◽  
It Systems ◽  
Internal Control System ◽  
The Subject ◽  
The One ◽  
Definition Of

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

scholarly journals CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION?

2019 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Theresia Febiengry Sitanala
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Adverse Selection ◽  
Internal Control ◽  
The Public ◽  
Agency Conflict ◽  
Village Level ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.

scholarly journals SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI)

2017 ◽  
Vol 11 (1) ◽  
pp. 99-130
Author(s):  
Krystella Krystella ◽  
Tigor Sitorus
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Structural Equation ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Test Results ◽  
System Variable ◽  
Analysis Technique ◽  
Internal Control System

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has  positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah Terhadap Efektivitas Pengelolaan Keuangan Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin

2021 ◽  
Vol 4 (1) ◽  
pp. 40
Author(s):  
Jumania Septariani ◽  
Rano Asoka
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Efficiency And Effectiveness ◽  
Information And Communication ◽  
District Government ◽  
The Government

This study aims to determine the effect of the government's internal control system on the effectiveness of the regional financial management of the Musi Banyuasin Regency Government. The types and sources of data used by the author in this study are primary and secondary data. In this study, the author used quantitative analysis techniques. The results of the study stated that the government internal control system in the Government of Musi Banyuasin Regency was adequate, this was supported by research indicators namely elements of the government's internal control system consisting of the control environment, risk assessment, control activities, information and communication and monitoring. The effectiveness of regional financial management in the Musi Banyuasin District Government is very effective, this is supported by research indicators, namely the objectives of regional financial management consisting of responsibilities, being able to fulfill financial obligations, honesty, efficiency and effectiveness and effective and controlling activities. There is an influence of the government's internal control system on the effectiveness of regional financial management in the Musi Banyuasin District Government.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 160
Author(s):  
Sri Ayem ◽  
Kirana Feby Kusumasari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
General Staff ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Regression Techniques ◽  
The Government ◽  
The Village ◽  
Program Version

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

scholarly journals The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District

2019 ◽  
Vol 3 (4) ◽  
pp. 542
Author(s):  
Ni Made Sri Ayuni ◽  
Ni Wayan Novi Budiasni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Internal Control System ◽  
Bad Loans ◽  
Positive Effect

This research was motivated by a phenomenon in the district of Buleleng related to the number of LPD with conditions that are less healthy to jammed has increased. In addition, the number of LPD that are stuck in Buleleng regency is the highest in Bali. The purpose of this study is to determine the implications of the internal control system and credit policy on the credit settlement strategy, the settlement of bad loans is settled by the principle of “Pang Pada Payu”. The number of samples in this study were 60 LPD selected based on the stratified random sampling method. The data analysis technique used in this study was a structural equation model (seminal structural modeling) based on variance or component based sem with smartpls 3.0 analysis tools. Based on the results of testing the internal control system has a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in LPD in Buleleng Regency. Both credit policies have a significant positive effect on the strategy of settlement bad loans “Pang Pade Payu” Bad Loans Strategy in Village Credit Institutions in Buleleng Regency.

DEVELOPMENT OF INTERNAL CONTROL SYSTEM OF STATE SUBSIDIES FOR AGRICULTURE ORGANIZATIONS

2015 ◽  
Vol 10 (3) ◽  
pp. 18-24 ◽  
Author(s):  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Government Subsidies ◽  
Internal Control System ◽  
Control Procedures ◽  
The Subject ◽  
Agricultural Organizations ◽  
State Subsidies

The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.

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