scholarly journals Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Empiris OPD Kabupaten Solok)

2019 ◽  
Vol 14 (1) ◽  
pp. 9-24
Author(s):  
Nur Azlina
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Government Agencies ◽  
Relationship Of ◽  
The Relationship

This study aims to examine and analyze the relationship of regional financial management and internal control systems of government with the performance of government agencies mediated by good governance. The dependent variable used is the performance of government agencies, the independent variable used is regional financial management and government internal control systems and one mediating variable in the form of good governance. The population in this study is the Solok District Organization of 26 OPDs. The sampling technique used in this study is saturated sampling with 76 respondents. This study  uses primary data. Data collection techniques based on survey method by providing a set of questionnaires to respondents.Path analyisis is used to test the hyphotesis.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Anthon S.Y. Kerihi ◽  
Yohanes Demu ◽  
Herly M. Oematan
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Three Dimensions ◽  
Primary Data ◽  
Government Governance

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintahan dengan Pengawasan Internal sebagai Variabel Moderasi (Studi Kasus pada SKPD Kota Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Primary Data ◽  
Government Agencies ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Government Work ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Budgets are one of the most important and relevant things in local government, because budgets have an impact on performance that is attributed to the function of government as the State's hearing. Through a clear budget it will have an impact on the effectiveness of government work plans and accountability processes on a periodic basis. The purpose of this study is to determine the relationship of clarity of budget targets to the performance accountability of government agencies and internal control as a moderation variable. The population used in this study is SKPD Yogyakarta. The type of data in this study is quantitative. The data sources used are primary data sourced from the distributed kusioner. The analysis technique used is simple regression, t test, r test and pure moderation test. The results of this study is the clarity of budget targets have a positive effect on the performance accountability of government agencies and internal controls can strengthen the relationship of variable clarity of budget targets to the performance accountability of government agencies.

scholarly journals FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta)

2014 ◽  
Vol 1 (2) ◽  
pp. 199
Author(s):  
Sulastri Sulastri
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Good Governance ◽  
Sampling Technique ◽  
Provincial Government ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Government Ethics

<p><em>This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. </em></p><p><em>The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. </em></p><p><em>The results showed that there is an influence of all three factors, namely </em><em>fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization. </em></p>

scholarly journals Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar

2020 ◽  
Vol 30 (11) ◽  
pp. 2780
Author(s):  
I Ketut Sujana ◽  
I Made Sadha Suardikha ◽  
Putu Santi Putri Laksmi
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Control System

This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents.  The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management. Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.

scholarly journals THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE

2020 ◽  
Vol 1 (6) ◽  
pp. 968-980
Author(s):  
Elis Lisnawati ◽  
Apollo Apollo
Keyword(s):  
Risk Management ◽  
Data Analysis ◽  
Internal Control ◽  
City Government ◽  
Government Agencies ◽  
Case Research ◽  
Control Regulation ◽  
Managing Risk ◽  
Relationship Of ◽  
The Relationship

Some Government agencies have a poor strategy in dealing with risk because they consider risk management only a formality. This research aims to determine the relationship of the implementation of internal control, regulation and fraud with risk management as a moderating variable, a case research in the Tangerang City Government. This research is a type of quantitative causal, data collection using a questionnaire to 100 respondents of government officer. Data analysis using SmartPLS. Seven research models partially support hypotheses which are statistically positive and significant effects of the relationship between internal control, regulation, risk management and fraud. except for H₅ and H₇ which are statistically negative and weak significant relationship. The result could be used by government as a study material to evaluate the regulation to managing risk in government.

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi).  Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

scholarly journals Impact of Self-Efficacy on Entrepreneurial Intention of Business Students

2021 ◽  
Vol 2 (1) ◽  
pp. 20-30
Keyword(s):  
Self Efficacy ◽  
Business Students ◽  
Sampling Technique ◽  
Entrepreneurial Intention ◽  
Vital Role ◽  
Entrepreneurial Intentions ◽  
Primary Data ◽  
New Business ◽  
Relationship Of ◽  
The Relationship

Entrepreneurs play a vital role in the economic development and sustainability of any country. Entrepreneurship also helps in creating employment in the country and alleviating poverty. Developing an entrepreneurial ecosystem can ease the entrepreneurial culture in a country. This objective of the study highlighted the relationship of self-efficacy and entrepreneurial intentions of the entrepreneurs before launching any new business. These factors explained the hurdles faced by the entrepreneurs before starting any new business. For this purpose, a semi-structured questionnaire was utilized by the researcher as the research instrument. Primary data was collected from the students at different universities from different geographical locations and different academic backgrounds of Faisalabad. The purposive sampling technique used with sample size of 200 and different statistical tools would be applied to make an analysis. This study would be helpful to the practitioners, academia and entrepreneurs who are willing to enter the field of entrepreneurship. This study would highlight the entrepreneurial intentions of the students from entering the field of entrepreneurship.

scholarly journals PENGARUH FASILITATOR PENDAMPING DAN KELEMBAGAAN TERHADAP TINGKAT KINERJA KEUANGAN DENGAN PENGAWASAN PEMERINTAH DAERAH SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Ayumilawarty Ayumilawarty ◽  
Arifuddin Mas'ud ◽  
Husin Husin
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Survey Method ◽  
Regional Government ◽  
Entire Study ◽  
Unit Management ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship

This study aims to find out and analyze the influence of facilitator and institutional facilitators on the level of financial performance with the supervision of local government as a mediating variable. This study is an expo facto research using the survey method. The population in this study was 64 respondents from Kelurahan Unit Management in Kendari City. The sample of this study is the entire study population which amounted to 64 financial management units.The results of the study show that the facilitator has a positive and significant effect on financial performance. The facilitator has a negative and insignificant effect on the supervision of the local government, the institution has a positive and not significant effect on financial performance, the institution has a positive and significant effect on the supervision of the local government and supervision of the regional government positive and significant effect on financial performance. Regional government oversight is not able to act as a mediating variable on the relationship of facilitating facilitators in improving financial performance and supervision of local government capable of acting as a mediating variable on the relationship of facilitating facilitators in improving financial performance.

scholarly journals HUBUNGAN KELIMPAHAN EPIFAUNA DENGAN TINGKAT KERAPATAN LAMUN YANG BERBEDA DI PERAIRAN BANDENGAN JEPARA

2016 ◽  
Vol 5 (4) ◽  
pp. 249-257
Author(s):  
Sonia Wulan ◽  
Siti Rudiyanti ◽  
Bambang Sulardiono
Keyword(s):  
Organic Matter ◽  
Random Sampling ◽  
Sampling Technique ◽  
Close Correlation ◽  
Survey Method ◽  
Density Level ◽  
Organic Particles ◽  
Relationship Of ◽  
The Relationship ◽  
Seagrass Density

ABSTRAK Ekosistem padang lamun di Perairan Bandengan Jepara penting bagi biota akuatik khususnya epifauna. Kerapatan lamunakan mempengaruhi bahan organik yang digunakan oleh epifauna, selain itu kerapatan lamun juga dapat mengendapkan bahan organik yang akan mempengaruhi kelimpahan epifauna. Penelitian dilakukan pada bulan Maret 2016 di Perairan Bandengan yang bertujuan untuk mengetahui hubungan antara kelimpahan epifauna dengan kerapatan lamun yang berbeda di Perairan Bandengan Jepara serta hubungan antara kandungan bahan organik dengan tingkat kerapatan lamun di Perairan Bandengan Jepara. Metode penelitian yang digunakan yaitu pendekatan survei dengan metode sampling yaitu Purposive Random sampling. Hasil penelitian menunjukkan terdapat 1 jenis lamun yang ditemukan di Pantai Bandengan  yaitu Thalassia sp. dengan kerapatan pada stasiun jarang (A) 178 ind/m2, stasiun padat (B) 368 ind/m2. Kelimpahan epifauna di kerapatan jarang dan padat di Perairan bandengan 140 ind/3m2, dan 91 ind/3m2. Rerata kandungan bahan organik sedimen pada kerapatan jarang, dan padat berturut-turut adalah 12.86% dan 76.85%.Berdasarkan hasil uji regresi menunjukkan antara kelimpahan epifauna dengan tingkat kerapatan lamun menunjukkan hubungan tidak searah, setiap kenaikkan kerapatan lamun tidak diikuti oleh kenaikkan kelimpahan epifauna, serta tingkat kerapatan lamun dengan bahan organik terdapat korelasi yang kuat, semakin tinggi tingkat kerapatan lamun akan diikuti oleh bahan organik.  Kata Kunci; Perairan Bandengan; Kerapatan Lamun; Kelimpahan Epifauna; Bahan Organik.  ABSTRACT Seagrass ecosystem in Bandengan coastal Jepara is important for epifauna. Different seagrass density will affect levels of organic matter used epifauna, in addition the density of seagrass can also precipitate organic particles which affect the abundance of epifauna. This research was conducted on March 2016. The aimed of this research was to determine the relationship of epifauna’s abundance to density seagrass and the relationship of organic matter to the density of seagrass. This research used survey method and random sampling technique. Samples were taken from three different station there are (A) sparse density, and (B) dense density. Sample epifauna were taken once a week for three time. The results showed only 1 type of seagrass found in Bandengan coastal Jepara that is Thalassia sp. With density on sparse station (A) 178ind/m2, dense station 368 ind/m2. The abundance of epifauna on station sparse (A) 140 ind/3m2, dense station (B) 91 ind/3m2, The highest abundance Sconsia sp 52 ind/m2 dan 28 ind/m2 and Cerithium sp 34 ind/m2 dan 19 ind/m2Organic material content of sedimen on density was sparse and dense was 5.71%, 9.81%. Based on the result of the correlation show that between the abundance of epifauna with seagrass density level there is a relation undirectional, density of seagrass will not increase accordingly to the abundance of epifauna, as well as to the content of organic matter. There is a close correlation that higher of density of seagrass will be followed by organic matter. Key Word; Coastal of Bandengan; Seagrass Beds Density; Abundance of Epifauna; Organic matter

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