scholarly journals The Role of Internal Control System in Activating Corporate Governance (Field Study in National Audit Chamber)

2020 ◽  
Vol 10 (2) ◽  
pp. 398
Author(s):  
SherienMamounSayedAhmed Mohamed
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Environmental Changes ◽  
Statistical Significance ◽  
Accounting System ◽  
National Audit ◽  
Internal Control System ◽  
The Impact

The study investigated the role of internal control system in activating governance principle.The problem of the study if there are relationship between internal control and corporate governance. The study aimed to: Determine the mechanisms of internal control and how to benefit from them in activating the principles of governance. The study seeks to establish the relationship between internal control and corporate governance in the corporation on Sudan.The importance of the study lies in how to implement governance as system and not just knowing governance as concept, and role of internal control in activating the principle of corporate governance. The study adopted inductive approach, descriptive analytical approach, and historical approach. The questionnaire used to collect data from The National Audit champers. To achieve the goals of the study, the following hypotheses were tested:First hypothesis: There are relationship with statistical significance exists between financial control and activating governance's principle.Second hypothesis: There are relationship with statistical significance exists between management control and activating governance's principle. The study found several results, among which is that; Setting a good accounting system that is appropriate with the facility environment contribute in activating governance's principles. Checking the accuracy of information in the financial statements contribute in activating governance's principles.The study recommended several recommendations, among which is that; The use of specialized centers concerned with governance issues, and the task of preparing training programs to consolidate the goals and achievements of governance.The application of the principles of governance should take into account the impact of environmental changes that are undergoing rapid and continuous changes in all economic, political and social aspects.

scholarly journals Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud)

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Jefri Herbert Mailoor ◽  
Jullie J Sondakh ◽  
Hendrik Gamaliel
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Good Governance ◽  
Accounting System ◽  
Regional Government ◽  
Government Officials ◽  
Internal Control System

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.

scholarly journals The Impact of Internal Control through Computerized Accounting System among Small and Medium Enterprises in Oman

2021 ◽  
Vol 2 (3) ◽  
pp. 65-74
Author(s):  
Asila Alzakwani ◽  
◽  
Maria Matriano ◽  
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small And Medium Enterprises ◽  
Internal Controls ◽  
Control Measures ◽  
Accounting System ◽  
Internal Control System ◽  
The Government ◽  
The Impact

Purpose: The aims of the study were to identify and evaluate the internal controls used in a computerized accounting system of the SMEs, to identify and evaluate the merits and demerits of the internal controls used in the companies, and to identify the challenges in the implementation of internal control systems in the computerized accounting system of the SMEs. Design/methodology/approach: The population of the study was the employees of the SME’s registered with Ministry of Commerce and Industry (MOCI) in Muscat, Oman. Samples were selected from this population on a random sampling basis. One-member employee from the SMEs representing the enterprise filled the questionnaire. The survey was conducted through a questionnaire using a Google form. 220 samples were collected from the population. The data collected was analyzed using data processing methods and Microsoft excel. Findings: The study found that SMEs were using computers to perform their daily transactions and the accounting software used by SMEs were cheap, of low quality and not proficient enough. One of the components of internal control system, i.e. monitoring was implemented by most of the SMEs and they also stated that they rarely hired an external auditor for auditing because of the expensive auditing fees. It was also stated that the security mechanisms were not properly implemented in the SMEs because of the expensive cost. Research limitations/implications: The study suggested that the Government should emphasize the SMEs to implement a good internal control system. This can reduce the errors and also increase the efficiency of operations. SOX in Omani context should be strictly implemented making it statutory and mandatory for all the SMEs in Oman and such statutory laws will help the auditors to abide by the rules and regulations to be followed. Social Implications : Government should support SMEs through providing education on the importance of internal control systems as most of the employees of SMEs are poorly educated/illiterates. The Government should set a price ceiling to the external auditors on the auditing fees exclusively for SMEs so that they can afford. Originality / Value: No study was carried before in relates to the impact of the internal control system through the computerized accounting system among the SMEs in Muscat, Oman. This study will through light on the statutory laws required for the sake of internal control measures required for the SMEs.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

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

The Role of Controlling in the Business Environment

2021 ◽  
pp. 216-228
Author(s):  
Ibrahim Oba ◽  
Mirela Anca Postole
Keyword(s):  
Corporate Governance ◽  
Significant Role ◽  
Internal Control ◽  
Environmental Changes ◽  
Business Environment ◽  
Digital Economy

Environmental changes and especially the development of the digital economy have posed real existential questions to businesses, provoked strategic reflection, and made the emergence of controlling efficient. The objective of this chapter was to explore the role of controlling in the business environment and generalize a reflection on strategy and controlling in the life of companies. The results show that controlling has a significant role in enhancing the corporate governance pillars in companies, and the successes of corporate governance requires compliance with all elements of internal control.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

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