scholarly journals ANALISIS PENGARUH FAKTOR-FAKTOR PENYEBAB FRAUD DI SEKTOR PEMERINTAHAN KOTA BANJARBARU

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Suzi Suzanna
Keyword(s):  
Work Environment ◽  
Control Systems ◽  
Internal Control ◽  
Municipal Government ◽  
Positive Influence ◽  
City Government ◽  
Government Agencies ◽  
Large Role ◽  
Pressure Variable ◽  
Positive Effect

Abstract: Government agencies as budget users, implementers of popular programs and activities, are indicated to be real perpetrators of fraud. Some conditions in the work environment that can be a stimulant for fraud such as weak, inadequate and ineffective internal control systems and inconsistencies in carrying out procedures that have been made, clearly will play a very large role in creating opportunities for fraud. This study aims to prove the influence of Pressure, Opportunity, and Rationalization on Fraud (fraud) on the Municipal Government of Banjarbaru. The results of the study of the pressure variable indicate that the Banjarbaru City Government has a significant and positive effect on fraud. This shows that the higher the pressure that exists on the employee, the higher the action will be towards fraud. The opportunity variable shows that the Banjarbaru City Government has a significant effect on fraud. This shows that the higher the opportunity there is, the lower the action against fraud. Rationalization variables indicate that the Banjarbaru City Government has a significant and positive influence on fraud. This shows that the higher the existing rationalization of employees will increase the action against fraud. Keywords: fraud, pressure, opportunity, rationalization Abstrak: Instansi pemerintah sebagai pengguna anggaran, pelaksana program dan kegiatan kerakyatan, terindikasi secara nyata adalah pelaku fraud. Beberapa kondisi di lingkungan kerja yang dapat menjadi stimulan bagi terjadinya fraud seperti sistem pengendalian intern yang lemah, tidak memadai dan tidak efektif serta adanya inkonsistensi dalam menjalankan prosedur yang telah dibuat, jelas akan sangat besar peranannya dalam menciptakan peluang terjadinya fraud. Penelitian ini bertujuan untuk membuktikan pengaruh Tekanan, Peluang, dan Rasionalisasi terhadap Kecurangan (fraud) pada Pemerintah Kota Banjarbaru. Hasil penelitian dari variabel tekanan menunjukkan bahwa Pemerintah Kota Banjarbaru berpengaruh secara signifikansi dan positif terhadap Kecurangan (fraud). Hal ini menunjukkan semakin tinggi tekanan yang ada terhadap pegawai maka akan meningkatkan tindakan terhadap Kecurangan (fraud). Dari variabel peluang menunjukkan bahwa Pemerintah Kota Banjarbaru berpengaruh secara signifikansi terhadap Kecurangan (fraud). Hal ini menunjukkan semakin tinggi peluang yang ada maka akan menurunkan tindakan terhadap Kecurangan (fraud). Variabel rasionalisasi menunjukkan bahwa Pemerintah Kota Banjarbaru terdapat pengaruh secara signifikansi dan positif terhadap Kecurangan (fraud). Hal ini menunjukkan semakin tinggi rasionalisasi yang ada terhadap pegawai maka akan meningkatkan tindakan terhadap Kecurangan (fraud). Kata kunci : kecurangan, tekanan, peluang, rasionalisasi

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

scholarly journals Faktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Popi Fauziati
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Municipal Government ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Positive Effect

This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings  that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements

scholarly journals Pengaruh Lingkungan Kerja terhadap Produktivitas Pelayanan Pemerintah Kota Manado

2013 ◽  
Vol 29 (1) ◽  
pp. 93
Author(s):  
Grace Jenny Soputan
Keyword(s):  
Work Environment ◽  
Public Service ◽  
Positive Influence ◽  
City Government ◽  
Government Employees ◽  
Services Research ◽  
The Public ◽  
Excellent Service ◽  
Service Productivity ◽  
Positive Effect

Manado City Government in carrying out their duties like providing excellent service to the public as a form of public service are maximized. This research aims determine whether the work environment has a positive effect on the service productivity of Manado City Government employees. Method research used is survey, data technique using questioner. The number of respondents 91 employees consisting Work unit exercising the licensing services. Data analysis using regression and correlationanalysis. The results showed that there is a positive influence of Work Environment on productivity services. Research results proclaim that there is a positive effect of the Work Environment on Productivity Services.

scholarly journals Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan

2019 ◽  
pp. 2268
Author(s):  
I Gusti Ayu Gita Saraswati ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Department Head ◽  
City Government ◽  
Report Quality

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements. Keywords: Financial report quality; good governance; human resource competence; internal control system

scholarly journals Pengaruh Lingkungan Kerja Fisik dan Komunikasi Intern Terhadap Semangat Kerja Pegawai di Dinas Pendidikan Provinsi Sumatera Barat

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (3) ◽  
pp. 503
Author(s):  
Radot Rosana Devika.RG ◽  
Rini Sarianti
Keyword(s):  
Work Environment ◽  
Total Sample ◽  
Positive Influence ◽  
Internal Communication ◽  
Physical Work ◽  
Employee Morale ◽  
West Sumatra ◽  
Physical Work Environment ◽  
Office Employees ◽  
Positive Effect

This study was conducted to determine (1) the effect of physical work environment and internal communication on employee morale, (2) the effect of physical work environment on employee morale, (3) the effect of internal comunication on employee morale. This research is descriptive associative. The population in this study were employees of the Education Office of West Sumatra Province with 182 employees. The total sample is determined using the Slovin formula and cluster proportional random sampling. From this pattern, 125 employees were obtained as research samples. The technique used to analyze data is multiple regression analysis. Based on this study, it was found that (1) physical work environment and internal communication had a positive and significant effect on the morale of West Sumatra Provincial Education Office employees (2) physical work environment had a positive influence and significantly affected the morale of West Sumatra Provincial Education Office employees (3) internal communication had a positive effect and significant to the morale of employees of the Education Office of West Sumatra Province. Keyword: physical work environment, internal communication, employee work spirit

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 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.

Gender and internal control systems in Spanish local governments

2020 ◽  
Vol 35 (5) ◽  
pp. 463-480
Author(s):  
Ester Gras-Gil ◽  
María del Rocío Moreno-Enguix ◽  
Joaquín Henández-Fernández
Keyword(s):  
Control System ◽  
Public Administration ◽  
Control Systems ◽  
Internal Control ◽  
Local Governments ◽  
Empirical Relation ◽  
Positive Influence ◽  
Economic Management ◽  
Content Type ◽  
Internal Control System

Purpose The presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions. Design/methodology/approach The authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models. Findings The authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude that in local governments of more than 50,000 inhabitants, the presence of women in the management has a positive influence on internal control systems and also promotes transparency and a more effective fight against corruption, thus enhancing internal control systems. Research limitations/implications The presence of women in positions of management and responsibility in local government will favor a decrease of corruption in local governments and increase their efficiency and transparency. This study can facilitate women’s access to positions of more economic and financial responsibility in public administration, as well as improve the management and efficiency in these institutions. Originality/value This research is novel in that it determines whether the application and development of the internal control system in local governments improves through the presence of women in the position of management and responsibility in these institutions.

scholarly journals DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE

2017 ◽  
Vol 2 (1) ◽  
pp. 93
Author(s):  
Barry Aditya Permana ◽  
Halim Dedy Perdana ◽  
Lulus Kurniasih
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Sampling Technique ◽  
Government Agency ◽  
Ethical Culture ◽  
Organizational Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Representative Office ◽  
Positive Effect

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN

2018 ◽  
Vol 13 (03) ◽  
Author(s):  
Victor Youbert Stenly Suak ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Government Agencies ◽  
Government Organization ◽  
Management Agency ◽  
Internal Control System ◽  
Government Institution ◽  
Descriptive Qualitative

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control

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