scholarly journals Internal control systems and the financial management function in urban governance in Uganda

2021 ◽  
Vol 13 (2) ◽  
pp. 32-38
Author(s):  
Davis Ndanyi Malowa
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Urban Governance ◽  
Management Function

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi).  Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

scholarly journals Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

2020 ◽  
Vol 5 (9) ◽  
pp. 349-355
Author(s):  
Srinita Hulu ◽  
Azhar Maksum ◽  
Azizul Kholis ◽  
Tri Hartati Sukartini Hulu ◽  
Christianity Baene
Keyword(s):  
Control Systems ◽  
Leadership Style ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Regional Government ◽  
Value For Money

This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's local government. This study used a quantitative analytic survey method by distributing questionnaires to the structural staff at OPD (Regional Apparatus Organization) North Nias Regency. The population is structural employees in 31 OPDs consisting of the Head of OPD, Secretary of OPD, Head of Finance at OPD, and those who carry out accounting / financial administration functions (112 people). Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that the accessibility of financial statements, value for money, internal control systems, and leadership style influenced regional financial management's accountability. The presentation of financial statements does not affect the accountability of local financial management.

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance

scholarly journals Efficiency of control in regional self-government of the Slovak Republic

2021 ◽  
pp. 6-26
Author(s):  
Vladimir SAGAT ◽  
Milan KRAPEK ◽  
Juraj NEMEC
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Asset Management ◽  
Financial Management ◽  
Slovak Republic ◽  
Fiscal Rules ◽  
Effective Control ◽  
Self Administration ◽  
Regional Control

The importance of high quality public sector control is an obvious fact – without efficient and effective control system, the risk of wasting public funds is critical. The goal of this article was to evaluate efficiency of internal control systems on the level of regional self-administration in the Slovakia. The findings clearly document many problems related to the performance of regional control bodies and on this basis purposes and possible actions are proposed. From the point of view of "fiscal rules", the research, for example, pointed to an exceptionally poor situation in compliance with the rules and conditions of budgetary management in the Bystrica region in the period 2006-2009. The research also proves that one of the key problems of nonconceptual and non-transparent asset management of regions is confusing and disadvantageous asset sales. The quantitative analysis suggests that the efficiency (intensity) of the functioning of regional control systems does not have a direct impact on the monitored output indicators. The implemented DEA also indicates the low effectivity of the internal control systems of the regions. Our findings fully prove that there are no truly efficient systems of external and internal control at the level of self-governing regions in Slovakia. The factor of high autonomy of regions in the financial management and disposal of assets in connection with the identified high degree of failure of the regional control system generates a clear need to strengthen the system of internal control of regions, based on systemic and procedural changes.

scholarly journals Evaluasi Penerapan Prosedur Operasional Standar Pengelolaan Keuangan Daerah di Provinsi Papua

2016 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Yemima Eka Christy ◽  
Elisabeth Penti Kurniawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statements ◽  
Provincial Government ◽  
Internal Control System ◽  
Standard Operating ◽  
Management Guidance

<em>Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that theProvincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems;(2) lack of financial management guidance and supervision.</em>

scholarly journals DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR

2020 ◽  
Vol 10 (2) ◽  
pp. 129-152
Author(s):  
Elva Rahmawati ◽  
Sarwani Sarwani ◽  
Rasidah Rasidah ◽  
Mellani Yuliastina
Keyword(s):  
Law Enforcement ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Conflict Of Interest ◽  
Financial Management ◽  
Questionnaire Survey ◽  
Fraud Prevention ◽  
Fund Managers ◽  
The Village

ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.Keyword: Fraud Prevention, Village Fund, Fraud  ABSTRAK  Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud

scholarly journals OBJECTS OF INTERNAL CONTROL IN SHIPPING COMPANIES

2020 ◽  
pp. 100-104
Author(s):  
Vera V. Krainova
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Management System ◽  
Business Processes ◽  
Important Task ◽  
Management Process ◽  
Shipping Company ◽  
Management Function ◽  
Multi Level

Effective internal control is essential for successful operations and management of shipping companies. For its implementation, the most important task is to determine the objects of internal control, that is, the scope of its application. Internal control, as a management function, is aimed at solving management problems, therefore, in the author's opinion, objects of management and objects of internal control are identical. Based on the analysis of the approaches of various authors to the choice of management objects, the author's approach has been developed, taking into account the interaction of all elements of the management system, the multidimensional and multi-level nature of management process, and branch features of shipping business. A classification of objects of internal control in shipping companies has been developed with the allocation of such objects as resources, business processes, results of functioning, management decisions. The disclosure of the content of these objects shows that internal control covers all levels of the shipping company, including both the managed and the control systems.

scholarly journals Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

2019 ◽  
Vol 29 (3) ◽  
pp. 1117
Author(s):  
Luh Sri Isa Dewi Jayanti ◽  
Ketut Alit Suardana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Census Methods ◽  
Internal Control System

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.

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