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 SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2014 ◽  
Vol 2 (1) ◽  
pp. 276
Author(s):  
Budi S Purnomo
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Positive Influence ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Internal Control System

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.

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.

scholarly journals Pengaruh Penerapan Sistem Pengandalian Internal Pemerintah Terhadap Pencegahan Kecurangan

2020 ◽  
Vol 21 (1) ◽  
pp. 99-107
Author(s):  
Yuhanis Ladewi ◽  
Nunung Nurhayati ◽  
Mizan Mizan ◽  
Riska Janatul
Keyword(s):  
Control System ◽  
Internal Control ◽  
Primary Data ◽  
Special Science ◽  
Analysis Method ◽  
Internal Control System ◽  
Quantitative Analysis Method ◽  
Statistical Program ◽  
The Government ◽  
Associative Analysis

The purpose of this study was to determine the effect of the implementaion of the government internal control system on prevention of fraud in Regional Device Organization Palembang. The variabels in this study used the implementation of the government internal control system. and prevention of fraud. The data used primary data in the from of questionnaires. The analitycal method and analysis techniquesin this study used a quantitative analysis method and descriptive and associative analysis techniques with the help of the Statistical Program Special Science (SPSS). The results of this study indicated that government internal control had effect on the prevention of fraud. Keywords: Government Internal Control, Prevention of Fraud, and Regional Device Organization AbstrakPenelitian ini bertujuan untuk mengatahui pengaruh penerapan sistem pengendalian internal pemerintah terhadap pencegahan kecurangan pada Oraganisasi Perangkat Daerah Kota Palembang. Variabel  yang digunakan dalam penelitian ini yaitu penerapan sistem pengendalian internal pemerintah sebagai variabael X dan variabel pencegahan kecurangan sebagai variabel Y. Data yang digunakan adalah data primer dan teknik pengumpualan data menggunakan kuesioner. Metode analisis dan teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis kuantitatif dan teknik analisis deskriptif dan assosiatif dengan bantuan Program Statistical Program Special Science (SPSS). Dari hasil analisis tersebut menunjukan bahwa penerapan sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan kecurangan. Kata Kunci: pengendalian internal pemerintah, pencegahan kecurangan, organisasi      perangkat daerah

scholarly journals Pengaruh Kompetensi Pegawai, Tingkat Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Pengendalian Intern Terhadap Penyajian Laporan Keuangan Rumah Sakit TNI AD Di Kesdam XIV/Hasanuddin

2019 ◽  
Vol 10 (2) ◽  
pp. 36
Author(s):  
Yohanes R.H Wibowo ◽  
Herman Karamoy ◽  
Lintje Kalangi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Probability Sampling ◽  
Internal Control System ◽  
Army Hospitals ◽  
Audit Result

Abstract. The presentation of financial statements reflected by opinion of intern auditor (Itdam) and external auditor (BPK). Audit result show there are still many army hospitals which have not yet attained  WTP opinion. The variables in this study consist of independent variables: employee competence (X1), information technology (X2), and internal control system (X3). On the other hand, the dependent variable is the presentation of financial statement (Y). This is a quantitative research using non probability sampling with census sampling method. The value of the coefficient of determination shows that employee competence, information technology, and internal control system simultaneously contribute to the presentation of financial statement. Partially test results show that information technology and internal control system influence significantly the quality of financial statement. Employee competence does not influence significantly the presentation of financial statement.Keywords: Presentation of Financial Statement, Employee Competence, Information Technology, and Internal Control System.Abstrak. Penyajian laporan keuangan rumah sakit TNI AD tercermin dari opini auditor internal (Itdam) maupun eksternal (BPK) atas laporan keuangan rumah sakit TNI AD. Hasil audit menunjukkan masih banyak rumah sakit TNI AD yang belum mendapatkan opini WTP. Variabel dalam penelitian ini sebagai variabel independen adalah kompetensi pegawai (X1), tingkat pemanfaatan teknologi informasi (X2), dan efektifitas sistem pengendalian intern (X3), sedangkan variabel dependen adalah penyajian laporan keuangan (Y). Jenis penelitian ini adalah kuantitatif dengan menggunakan metode linier berganda, dan sampel diambil dengan teknik non probability sampling menggunakan sampling jenuh/sensus pada pengelola keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Nilai koefisien determinasi menunjukan bahwa kompetensi pegawai, pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern bersama-sama berkontribusi terhadap penyajian laporan keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Hasil pengujian secara parsial menunjukkan bahwa pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern memiliki pengaruh signifikan terhadap penyajian laporan keuangan, sedangkan kompetensi pegawai tidak memiliki pengaruh signifikan terhadap penyajian laporan keuangan.Kata kunci: Penyajian Laporan Keuangan, Kompetensi Pegawai, Pemanfaatan Teknologi Informasi dan Efektifitas Sistem Pengendalian Intern.

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 Pengelolaan Keuangan Daerah dan Sistem Pengendalian Internal Pemerintah terhadap Kinerja Pemerintah Daerah Kabupaten Bogor

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Imelda Sari ◽  
Asep Asrudin Fiqri
Keyword(s):  
Control System ◽  
Local Government ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Government

The objectives of the research are to find out empirical evidence of the the effect of Local Financial Management and Internal Control System Government (SPIP) on Local Government Performance. This research was conducted at the Regional Device Work Unit (SKPD) in Bogor Regency, is West Bogor District. Each District of West Bogor taken three respondents namely the government, economic and administrative sections. The data used in this study is primary data obtained by distributing questionnaires directly to 41 respondents by using purposive sampling technique. Data analysis technique used in this research is Multiple Regression (Multiple Regression). The results of this study indicate that the Regional Financial Management and Government Internal Control System have a positive effect on the Performance of Local Government.

scholarly journals INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Yenty Astari Dewi ◽  
Nasfi Nasfi ◽  
Mai Yuliza
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Accounting Information ◽  
Fund Management ◽  
System Variable ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management. Keywords: Internal Control System, Utilization of Accounting Information Technology, Nagari Apparatus Competence, Accountability, Village Fund.

scholarly journals PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Cornelia Desiana Matani ◽  
Linda Hutajulu
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Community Participation ◽  
Internal Control ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Tool ◽  
Fund Management ◽  
Internal Control System ◽  
The Government

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

scholarly journals Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

2021 ◽  
Vol 9 (3) ◽  
pp. 279-288
Author(s):  
Netty Herawaty ◽  
Haryadi Haryadi ◽  
Enggar Diah Puspa Arum ◽  
Sri Rahayu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Main Tool ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Internal Control System ◽  
The Government

This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis.  The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.

scholarly journals Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

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