Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

Sistem Pengendalian Internal Kas pada Klinik Utama Vincentius Kristus Raja Surabaya

The internal cash control system is important in a business unit in the form of a health clinic, because the cash element is one of the liquid current property accounts that can be used to finance the operational activities of the Main Clinic Vincentius Kristus Raja Surabaya. Research methods used by researchers in analyzing data in the form of primary data with qualitative methods. This research approach is carried out phenomenologically conducted by researchers with the aim that researchers can observe directly the reality that occurs so that they can obtain accurate information. The data collection techniques used is an interview with the head of polyclinics and clinical operations staff. Researchersvisit the clinic for observation and documentation. The results of the first study showed that the internal control system was already running in accordance with established financial procedures. The second result of the study is that the cash receipt procedure has all gone through the registration section except the dental clinic section. The third study showed that the implementing function in the operation of The Main Clinic Vincentius Kristus Raja Surabaya performs the trap of storage functions, especially in the dental health services section. The latest research results show the need for periodic monitoring or monitoring by the foundation, so that operational implementation runs smoothly and in accordance with the elements of internal control and the main clinic objectives of Vincentius Kristus Raja Surabaya can be achieved.

Effect of Compensation and Internal Control Perceived Behavioral Control Behavior Of Fraud

The purpose of this study was to examine the effect of compensation suitability, effectiveness of the internal control system, and perceived behavioral control on fraudulent behavior in the State Civil Apparatus (ASN) in Tangerang City Government. The Data of this study were Obtained from the questionnaire answers (primary). The research findings show that the compensation suitability, effectiveness of internal control partially has a negative and significant effect on the behavior of the State Civil Service (ASN) fraud in Tangerang City Government and perceived behavioral control partially has a positive and significant effect on the behavior of State Civil Apparatus (ASN) fraud the environment of the City Government of Tangerang City. This research concludes that: (1) the more Appropriate the compensation,

Analysis of internal control and its impact on the organizational development of the decentralized autonomous government of the Uzhcurrumi parish

This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.

ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS CASH FLOWS (STUDY KASUS PADA PT SMART LIVING)

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.

PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AUDIT KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.