scholarly journals Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud

2021 ◽  
Vol 17 ◽  
pp. 672-684
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Control Systems ◽  
Research Design ◽  
Internal Control ◽  
Quantitative Research ◽  
Primary Data ◽  
Descriptive Research ◽  
Central Java ◽  
Internal Control System ◽  
Positive Effect

The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

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.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

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.

Pengaruh Gaya Kepemimpinan Dan Efektivitas Sistem Pengendalian Internal Terhadap Fraud (Studi Kasus Pengadaan Barang Di PT Kaltim Industrial Estate)

2020 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Tyagita Dianingtyas Sudibyo
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Quantitative Research ◽  
Likert Scale ◽  
Primary Data ◽  
Scale Method ◽  
Industrial Estate ◽  
Internal Control System ◽  
Research Population

        This porpuse of this research is to find out the leadership style used by leader to fraud in the procurement of goods at PT Kaltim Industrial Estate. This research is quantitative research that used primary data be obtained from questionnaire. The question are closed-ended with likert scale method.          The research population are all of the employee PT Kaltim Indusrial Estate. The research sample are 36 respondent in procurement of goods at PT Kaltim Industrial Estate. The teqnique of this research is using SmartPLS program to analyzing the data.          The result of research indicates (1) the democracy leadership style is used in procurement of goods at PT Kaltim Industrila Estate, (2) the leadership style negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate, (3) effectiveness of internal control system negatively effect to fraud in procurement of goods at PT Kaltim Industrial Estate.

Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah

2020 ◽  
Vol 5 (1) ◽  
pp. 85-94
Author(s):  
Dri Asmawanti ◽  
Aisyah Mayang Sari ◽  
Vika Fitranita ◽  
Indah Oktari Wijayanti
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Primary Data ◽  
Government Agencies ◽  
Performance Control ◽  
Performance Accountability ◽  
Internal Control System ◽  
Positive Effect ◽  
Laws And Regulations

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

scholarly journals PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

2018 ◽  
Vol 3 (1) ◽  
pp. 141-178
Author(s):  
Ni Made Intan Priliandani ◽  
Ni Made Rai Juniariani ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Management Control ◽  
Primary Data ◽  
Accounting Data ◽  
Internal Control System ◽  
Management Experience ◽  
Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 492-501
Author(s):  
Sonia Sischa Eka Putri ◽  
Pivit Septiary Chandra
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Data Collection ◽  
Control Systems ◽  
Internal Control ◽  
Primary Data ◽  
Internal Control System ◽  
Questionnaire Method ◽  
The Village

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.

scholarly journals Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Economies ◽  
2022 ◽  
Vol 10 (1) ◽  
pp. 26
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Central Java ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

scholarly journals Analysis Internal Control Systems Of Mortgage

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Aprin Arya Laksmana ◽  
Chaidir Iswanaji
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Activity ◽  
Descriptive Research ◽  
Initial Stage ◽  
Internal Control System ◽  
Information And Communication ◽  
Branch Office ◽  
Activity Information

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

Sign in / Sign up

Export Citation Format

Share Document