scholarly journals KINERJA PENGAWASAN INTERNAL TERHADAP INSTANSI PERANGKAT DAERAH PROVINSI KALIMANTAN TENGAH

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Nofriandy Imanuel
Keyword(s):  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Preventive Action ◽  
Central Kalimantan ◽  
Applicable Law ◽  
Limited Availability ◽  
Limited Function ◽  
The Government ◽  
Internal Supervision

            This research aims to determine the performance of internal supervision Inspectorate of Central Kalimantan Province. Indicators used in measuring internal supervision performance of the Central Kalimantan Provincial Device Institution namely Input (inputs), Process (process), Output (Output), Outcomes, Benefits, Impacts.This research was conducted by using qualitative descriptive method by interviewing Central Kalimantan provincial inspectorate staff. The data obtained is then processed by reduction steps, presenting the data and drawing conclusions. The informants interviewed in the Inspectorate of Central Kalimantan Province are 4 informants and 3 informants from different SOPD, with the number of informants 7 people.The results of this study explain that the performance of Inspectorate of Central Kalimantan Province in carrying out the function of guidance and supervision has been done well, based on the rules and applicable law. Internal supervision is done so that no abuse in government, coaching and supervision in PP 60 year 2008 is a preventive action. The factors that affect the performance of internal supervision of the regional apparatus of Central Kalimantan Province are: Supporting Factors: a. Ability b. Motivation c. Communication. Inhibiting Factor is the ability of human resources that limited the number of personnel of the supervisory apparatus, limited availability of budget, limited function of supervision activities in terms of performing the task of the absence of search function, seizure if SOPD is not open.Conducting internal control over the local apparatus institutions, the financial management is running well and neatly, reducing the administrative errors of the office, the work environment is orderly and effective, the regional apparatus institutions feel helped by the supervision and guidance by the Inpektorat of Central Kalimantan Province.For that through this thesis the authors provide suggestions that is expected for the Government to be able to overcome obstacles in implementing coaching and supervision, such as human resources limited personnel supervisory personnel, limited availability of budget.  

scholarly journals MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PENGARUH SAKD, SIMDA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH

2021 ◽  
Vol 15 (1) ◽  
pp. 1-24
Author(s):  
. Anggi ◽  
Yesi Mutia Basri ◽  
. Rofika
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Financial Accounting ◽  
Management Information ◽  
Accounting Systems ◽  
Internal Control System ◽  
The Government

This study aims to examine influence of the application of the Regional Financial Accounting System, the Regional Information Management System and the Competency of Human Resources on the Effectiveness of Regional Financial Management with the Internal Control System of the Government as the Varıabel Moderatıng.  The population in this reserach are all employees who work at OPD Siak Regency, selected using purposive sampling technique. 92 respondents participated in this study . Data analysis techniques used in this study are multiple regression and moderate regression analysis (MRA).. The results of this study conclude: The application of regional financial accounting systems, regional financial management information systems, human resource competence affects the effectiveness of regional financial management. And the Government Internal Control System (SPIP) can moderate the implementation of regional financial accounting systems, regional financial management information systems and not for the competence of human resources on the effectiveness of regional financial management.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA

2021 ◽  
Vol 14 (2) ◽  
pp. 167-187
Author(s):  
Miki Indika
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Analysis Method ◽  
Internal Control System ◽  
The Government

This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of   SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN

2014 ◽  
pp. 18-34
Author(s):  
Amran Manurung ◽  
Sinarihati Fau
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Government Regulation ◽  
City Government ◽  
Financial Statement ◽  
Regional Government ◽  
The Government

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals Pengawasan Internal Perspektif Maqāṣid Al-Syarīʻah (Analisis Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah)

2020 ◽  
Vol 20 (2) ◽  
pp. 262
Author(s):  
Jabbar Sabil ◽  
Rizkaul Hasanah ◽  
Arifin Abdullah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Government Regulation ◽  
Public Fund ◽  
Public Funds ◽  
Literature Research ◽  
Normative Approach ◽  
Internal Control System ◽  
The Government ◽  
Internal Supervision

Abstrak: Tujuan penelitian adalah untuk mengetahui bagaimana perspektif maqāṣid al-syarīʻah terhadap pengawasan internal yang terkandung dalam Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Penelitian dilakukan dengan metode penelitian kepustakaan dengan pendekatan yuridis-normatif yang dipadukan dengan pendekatan maqāṣidī. Hasil penelitian menunjukkan bahwa pengawasan internal secara maqāṣid al-syarīʻah, dianggap sebagai bagian dari al-maṣlaḥah al-ḥājjiyyah, dan berfungsi sebagai wasā‟il (sarana). Pengawasan internal merupakan sarana untuk memudahkan penyelenggaraan pelayanan publik supaya dapat berjalan sesuai dengan aturan yang telah Allah tetapkan. Pengawasan internal merupakan bagian dari pemeliharaan agama dan harta dalam wujud pelaksanaan amar makruf nahi mungkar dan pertanggung  jawaban  terhadap  amanah  serta  pemeliharaan  atas  harta  umum  (public  fund). Sehingga dapat disimpulkan bahwa secara umum konsep pengawasan internal yang diamanahkan dalam Peraturan Pemerintah tersebut telah sesuai dengan apa yang diinginkan oleh syarak, hanya saja masih harus dilakukan penyempurnaan pada sistem pengawasannya agar apa yang diinginkan oleh syarak dapat terimplementasi dengan baik.Abstract: The aim of the research is to find out how the perspective of maqāṣid al-syarīʻah towards internal supervision contained in Government Regulation No. 60 of 2008 About the Government Internal Control System. The study was conducted with a literature research method with a juridical-normative approach combined with the maqāṣidī approach. The results showed that internal supervision by maqāṣid al-syarīʻah, was considered as part of al-maṣlaḥah al-jiājjiyyah, and functioned as wasā'il (means). Internal supervision is a means to facilitate the implementation of public services so that they can run according to the rules that God has set. Internal supervision is part of the maintenance of religion and assets in the form of the implementation of amar makruf nahi mungkar and accountability for the mandate and maintenance of public assets (public funds). So it can be concluded that in general the concept of internal supervision mandated in the Government Regulation is in accordance with what is desired by the sharak, only that improvements must be made to its monitoring system so that what is desired by the sharak can be implemented properly.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Action Plan ◽  
Financial Statements ◽  
Fiscal Year ◽  
Internal Control System ◽  
Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

scholarly journals PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

Sign in / Sign up

Export Citation Format

Share Document