scholarly journals Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai

2021 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Gilbert Alvin Rumalatu ◽  
Anthoneta Telsy Waelauruw
Keyword(s):  
Control System ◽  
Internal Control ◽  
System Performance ◽  
Employee Performance ◽  
Research Result ◽  
Good Effect ◽  
Government Control ◽  
Government Employees ◽  
Internal Control System ◽  
The Government

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance

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

scholarly journals Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN)

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 127138
Author(s):  
Wilda Farah ◽  
Dwi Rahmawati
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Government Control ◽  
Remuneration System ◽  
Factors Influencing ◽  
Internal Control System ◽  
The Government

The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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 EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Renli Ferrari Daud Sondakh ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Government Organization ◽  
Performance Effectiveness ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government ◽  
Business Property

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah

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 دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

scholarly journals ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 143-165
Author(s):  
Ariesty Edward ◽  
Ria Nelly Sari ◽  
M Rasuli
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
City Government ◽  
Study Approach ◽  
Internal Control System ◽  
Level 3 ◽  
The Government ◽  
Data Collection Technique ◽  
Lack Of Commitment

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

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