scholarly journals Certified Organic Farming: Awareness of Export Oriented Small-Scale Farmers in Sri Lanka

2018 ◽  
Vol 11 (6) ◽  
pp. 259
Author(s):  
S. M. C. B. Karalliyadda ◽  
Tsuji Kazunari
Keyword(s):  
Control System ◽  
Internal Control ◽  
Third Party ◽  
Small Scale ◽  
The Third ◽  
Internal Control System ◽  
Certification Body ◽  
The Third Party ◽  
Certified Organic ◽  
Small Scale Farmers

This study aimed at investigating Sri Lankan small-scale Certified organic (CO) farmers’ awareness on their adopted organic standards, the third-party certification body, internal control system, Fairtrade certification, and conditions of contracts with coordinating organizations. A cross sectional survey was conducted among a randomly selected sample of 202 CO farmers who were linked with five coordinating organizations. Primary data was collected using a structured questionnaire along with key informant discussions and field observations. Data were analyzed using descriptive statistics to generate simple summaries and tendencies. According to the results, CO farmers are organized as farmer organizations that were initiated as out-grower groups of coordinating organizations. All CO farmers were unaware of the adopted organic standard. The majority were unaware of the third-party certification body (83%), and the internal control system (81.7%). This perhaps due to their exclusion in managing certification related aspects. Thus, showed submissive decision-making behavior. However, many of them were aware of Fairtrade certification (56.4%) as it provides a wide spectrum of additional benefits covering production, marketing, and farmers’ welfare. Farmers were also aware of their contracts (verbal or written) with coordinating firms (62.2%) but hardly conscious of their conditions. In some contracts, conditions were unfairly distributed among stakeholders. Therefore, the study recommends enhancing small-scale farmers knowledge not only the production aspects but also certification, quality assurance, administration, and marketing as well. Meanwhile, mediating the partnership among stakeholders by a government body is also recommended to avoid power abuses among stakeholders.

scholarly journals Pendapatan dan Persepsi Anggota terhadap Penerapan Internal Control System pada Pertanian Padi Organik

2014 ◽  
Vol 9 (1) ◽  
pp. 22-37
Author(s):  
Netra Mirawati ◽  
Aris Munandar ◽  
Sapta Raharja
Keyword(s):  
Control System ◽  
Internal Control ◽  
Income Level ◽  
Internal Control System ◽  
Respondent Group ◽  
Kolmogorov Smirnov ◽  
Group Members ◽  
Certified Organic ◽  
Uniform Assessment

Internal Control System (ICS) is a consolidated management concerning the effort to certify organic products.  Due to its collective mechanism, farmers are able to manage its agribusiness more profitably financially.  The purpose of this study was (1) to analyze the differences in income levels of farmer groups who are certified organic and non-certified organic, (2) to get an overview of the implementation of ICS in farmers group Gapoktan Simpatik, and (3) to analyze the perceptions of group members towards the implementation of ICS either certified or non-certified organic.  This research was on a case study at upper stream of Cideres and Cigunungjaga watershed in the district of Sukahening, Tasikmalaya, which is a member of Gapoktan Simpatik.  The analysis was performed using the R/C ratio, homogeneity analysis of data by income level using the Kolmogorov-Smirnov, analysis of income differences between the two groups of independent farmers using the Mann-Whitney test, and biplot analysis for the analysis of perceptions of group members toward ICS implementation variables.  The results showed that the R/C ratio for the certified group was 1.77, and for non-certified group 1.53. The average income level of certified group was Rp19,394,800/ha/year, while the non-certified  Rp12,728,940/ ha/year.  The results also showed that perception toward ICS implementation of certified group  was better than the non-certified.  Most of the certified group respondent approached the vector of all variables, which means that they were satisfied and familiar with all the variables, while the group of respondents who were non-certified did not approach the vector.  The parameters that were widely varied by respondent group responses were the certified variable of purchase, handling, processing, and export, while the most uniform response variables of the respondents were variable of organizational and ICS personnel.  While the groups that were not certified provided a variety of assessment on the variables of risk management and uniform assessment on external inspection and certification.

scholarly journals Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria

2018 ◽  
Vol 2 (1) ◽  
pp. 48
Author(s):  
Adedeji Abosede Olufunmilayo ◽  
Olubodun Opeyemi Hannah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Employee Performance ◽  
Primary Data ◽  
Small Scale ◽  
Manufacturing Enterprises ◽  
Ordered Logistic Regression ◽  
Internal Control System ◽  
Form Part ◽  
Ondo State

The study was aimed at examining the influence of internal control system on employee performance. The population was 4,500 enterprises registered with the Nigerian Association of Small Scale Industrialists (NASSI) in Ondo State, out of which 195 randomly selected manufacturing enterprises formed the sample of the study. Primary data were collected and analysed using percentages and mean. The hypothesised model structure was analysed using ordered logistic regression with the significant level at p=0.05. The Pseudo R2 of 0.0353 indicated that the significant independent variables of the model accounted for 3.53% variation in the employee performance. Other factors which did not form part of the variables of the model accounted for the remaining variation. The study revealed that control environment and monitoring have significant effect on employee performance. The study concluded that internal control system significantly have influence on employee performance of small scale manufacturing enterprises in Ondo State, Nigeria. It was recommended that small scale manufacturing enterprises should give priority to be implementation of internal control system components since they influence employee performance and ultimately organisational performance.

scholarly journals PERANAN SISTEM PENGENDALIAN INTERNAL DALAM PENANGGULANGAN PIUTANG TAK TERTAGIH

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 28-39
Author(s):  
Valentina Christabella Kuncara
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Third Party ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Qualitative Descriptive

The internal control system, if implemented properly, will certainly create a systematic work procedure and make it in accordance with the rules used in the organization. This research aims to determine and also explain the role of the internal control system in handling uncollectible accounts receivable.  This study uses a qualitative descriptive analysis method. This data is processed and obtained through observation, interviews and documentation.  The population and sample in this study are social conditions with the sampling technique used is purposive sampling.  The interviewees of this research are part of ARH and AR.  The results of this study show that the role of the internal control system in overcoming uncollectible accounts receivable when the customer has become a WO is no longer paying the installments, but paying all the arrears.  When the debtor is not with the unit, the company will involve a third party, namely PT which is engaged in securing assets.

Resolving tension from the third-party forgiveness effect

2014 ◽  
Author(s):  
Jaclyn M. Moloney ◽  
Chelsea A. Reid ◽  
Jody L. Davis ◽  
Jeni L. Burnette ◽  
Jeffrey D. Green
Keyword(s):  
Third Party ◽  
The Third ◽  
The Third Party

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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.

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

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