Government Internal Control System Research Articles

Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), And Fraud Prevention

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.

ROLE OF MODERATION OF THE INTERNAL CONTROL SYSTEMS OF THE GOVERNMENT TO STRENGTHEN THE IMPACT OF REGULATIONS ON THE SECURITY OF GOVERNMENT'S WORK AND SERVICES (LKPPS) TO THE ACCOUNTABILITY OF GOODS AND SERVICES (STUDY AT THE PROCUREMENT OFFICE OF BANTEN PROVINCE)

The aim of this research is to determine the influence of regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province and to find out whether the Government's Internal Control System can moderate regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province. The analytical method used in this research is a quantitative method. The data collection method used a questionnaire with a total of 60 respondents. Data analysis in this research uses Partial Least Square analysis via SmartPLS 3.0 software. The results of statistical tests show that there is a positive and significant influence of Government Goods and Services Procurement Policy Institution Regulations on accountability, the Government Internal Control System can moderate and significant influence of Government Goods and Services Procurement Policy Institution regulations on accountability.

Pengaruh Sistem Pengendalian Internal Pemerintah, Whistleblowing System, Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud (Studi Pada Inspektorat Daerah Kota Bandung)

The goal of this study is to determine the relationship between fraud prevention in the Bandung City Regional Inspectorate and the government's internal control system, whistleblower system, and human resource competency. This data collection used several studies, namely, field research, literature study, interviews, and distributing questionnaires to 65 respondents with a research sample of Bandung City Regional Inspectorate Auditors which was the method used to collect data. Quantitative techniques, such as verification and descriptive methods, were employed in this study. In this study, saturated sampling combined with non-probability sampling was the research sample strategy or sampling technique. The degree of sample influence is measured using the coefficient of determination, multiple linear regression analysis, classical assumption test analysis, and hypothesis testing. The Statistical Product and Service Solution Application version 26 is used in this data processing. Thus, the study's findings suggest that while human resource competency has no discernible impact on fraud prevention, the government's internal control and whistleblower systems have an impact on it. Simultaneous research findings indicate that fraud prevention is influenced by the government's internal control system, whistleblower mechanism, and human resource competency. Therefore, it can be said that internal government controls account for 74% of fraud prevention, external variables account for 26%, and the violation reporting system and human resource competency account for 74%.

The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District

The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN)

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL INTERVENING

The aim of this research is to test and analyze the influence of the government's internal control system, agency level financial application system, human resource competency on the quality of financial reports with good government governance as an intervening variable. This research uses a quantitative approach with a questionnaire survey given to all financial managers at the Directorate General of Economic Development and Investment in Villages, Disadvantaged Regions and Transmigration. The questionnaire that could be processed was 68 respondents. Data analysis uses PLS structural equation modeling. This research shows that the government's internal control system, agency level financial application system and human resource competency influence good government governance. The government's internal control system, agency level financial application system and human resource competency influence the quality of financial reports and good government governance also influences the quality of financial reports. From the results of this research, human resource competency has the greatest influence on good government governance. Competent human resources are very necessary so that financial management can be accounted for in a timely, transparent and accountable manner. It is hoped that the implications of this research can provide evaluation material for policy makers to create policies to improve the quality of financial reports.

The Government's Internal Control System and Financial Performance Supervision Mechanism

The study uses a quantitative approach to determine whether the effectiveness of internal control functions affects the financial performance of the Ambon City Government. Primary data used. All Ambon City Government employees are included in this research population. Purposive sampling consisted of 63 individuals. Data is collected through the dissemination of questionnaires and analyzed using simple linear regression analysis. The results of this study show that the financial performance of the Ambon City government is strongly influenced by the performance of internal control functions.

Budget Absorption Analysis of Financial Performance in Production Forest Areas in Karawang Regency

This research comprehensively explores and analyzes the causal relationship between budget planning, budget execution, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used is a quantitative description technique involving 200 respondents as a sample. Path analysis is used as a quantitative data analysis tool in this study. The research results show several important findings, namely: 1) Budget planning has a significant influence on budget absorption in the forestry production area in Karawang. 2) Budget compliance has an impact on budget absorption in the Karawang production forest area. 3) The government's internal management system has an impact on budget absorption in the Karawang production forest area. 4) Budget absorption has an impact on financial performance in the Karawang production forest area. 5) Budget absorption plays a role as a mediator between budget planning and financial performance in the production forest area of Karawang Regency. 6) Budget absorption plays a role as a mediator between household implementation and financial performance in the production forest area of Karawang Regency. 7) Budget absorption plays a role as a mediator between the government's internal management system and financial performance in the Karawang production forest area

Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi terhadap Kualitas Laporan Keuangan Desa pada Pemerintahan Desa di Kecamatan Klari Kabupaten Karawang

This study aims to examine the effect of village financial system application implementation, village government internal control system and transparency on the quality of village financial statements in village government in Klari District, Karawang Regency. The population in this study is 13 Village Governments in Klari District, Karwang Regency. The sampling technique used in this study was a saturated sampling technique, with samples taken as many as 100 respondents. The subject of this study was the village government apparatus in Klari sub-district. Data collection using questionnaires, To analyze the relationship between variables using PLS with SmartPLS 3.0 software. The results showed that the implementation of village financial system applications and the village government's internal control system had a positive and significant effect on the quality of village financial statements. Meanwhile, transparency does not have a positive and significant effect on the quality of village financial reports.
 Keywords: Village Financial System Implementation, Village Government Internal Control System, Transparency, Quality of Village Financial Statements

Determinants of state property management: Moderating role of internal control system

Research aims: This study examines the effect of employee competence, organizational commitment, and information systems on the quality of state property management with the Government Internal Control System (GICS) as a moderating variable at the Ministry of Law and Human Rights of the Republic of Indonesia.Design/Methodology/Approach: This research used data from 205 State Property Operators at Indonesia's Ministry of Law and Human Rights. Data analysis in this study employed the Structural Equation Modeling (SEM) method, in which hypothesis testing was carried out using the bootstrapping analysis.Research findings: The results of this study indicate that while employee competence and information systems positively affected the quality of state property management, organizational commitment did not affect the quality of state property management. Furthermore, GICS could weaken the positive effect of employee competence on the quality of state property management, and GICS could strengthen the positive effect of information systems on the quality of state property management. However, GICS failed to moderate the relationship between organizational commitment and the quality of state property management.Theoretical contribution/Originality: This research provides a conceptual framework that guides other studies in Indonesian state property management, which has rarely been examined in previous studies. Practitioner/Policy implication: This research contributes to the preparation of better work programs, procedures, and supervision within the Ministry of Law and Human Rights to create state property management that is legal, administrative, and physically orderly.

Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah

The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.

Analisis Pengendalian Internal Pengadaan Barang dan Jasa Pemerintah Pada Badan Pertanahan Nasional (BPN) Cilacap

This study aims to analyze internal control over the procurement cycle of government goods/services in one of the government agencies, namely the National Land Agency (BPN) Cilacap. From the implementation of the controls carried out, further analyzed its conformity with Government Regulation (PP) No. 60 of 2008 concerning the Government Internal Control System. The method used in this study is a qualitative method by conducting interviews with informants to obtain primary data and documentation to obtain secondary data. The informants in this study were a Commitment Making Officer (PPK) and a Government Employee with a Contract Agreement (PPPK) who served as the operator of SAKTI application assets. The result of this study is that the application of internal control over the procurement cycle of goods/services at BPN Cilacap has been implemented and in accordance with PP No. 60 of 2008. However, not fully internal control has been implemented because there are still sub-elements of internal control that have not been implemented.

The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.

Analysis of Internal Control in Preventing Misappropriation of Village Funds: (Case Study on Sumbermulyo Village Government)

This study aims to determine the prevention of mismanagement of village funds based on internal control. The method used in this research is qualitative. The object of this research is the Sumbermulyo Village Government which focuses on internal control in preventing misuse of village fund management. This research will later analyze internal control in preventing misuse of village fund management. Management of village funds refers to Permendagri No. 20 of 2018 concerning Village Financial Management, Permendes PDTT No. 7 of 2021 Concerning Priority for the Use of Village Funds for 2022 and PP No. 60 of 2014 concerning Village Funds Derived from the State Revenue and Expenditure Budget. Internal control refers to PP No. 60 of 2008 concerning the Government's Internal Control System. The results of this analysis indicate that the management of village funds and internal control at the Sumbermulyo Village Government are in accordance with applicable regulations so that this can prevent acts of fraud

The relationship between statements of government accounting standards, internal control systems, and human resources on the quality of financial reports: A literature review

The aim of this research is to analyze the management and quality of financial report. The research method we uses is by using systematic review. Through searching for articles in the SINTA journal database, this research identified significant findings related to implementing PSAP, Government Internal Control System, and Human Resources competency on the quality of financial reports in the regional government, cooperative and Public Service Agency sectors. Various existing studies highlight the positive impact of implementing accounting standards and SPIP on the quality of financial reports, with a good understanding of accounting by HR being key. Optimizing Government Internal Control System, implementing SAPD, and effective internal control are the focus to ensure the integrity and quality of financial reports. Increasing understanding of accounting by HR through investment in training is vital, along with consistent implementation of SAPD to ensure compliance with government accounting standards. Focusing on optimizing Government Internal Control System is essential in preventing errors and improving the quality of financial information, ultimately resulting in more reliable and accountable financial management and strengthening stakeholder trust.

Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting.
 Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)

IMPLEMENTASI PERATURAN BUPATI MAHAKAM ULU NOMOR 16 TAHUN 2018 TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAH DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN MAHAKAM ULU

The purpose of this study is to describe and analyze the implementation of the Mahakam Ulu Regent's Regulation Number 16 of 2018 concerning the Implementation of the Government's Internal Control System in the Mahakam Ulu Regency Government and Identification of the factors that support and hinder it. This study uses a qualitative descriptive approach, using primary data and secondary data and processed through interactive model analysis. The implementation of the Mahakam Ulu Regent Regulation Number 16 of 2018 concerning the Implementation of SPIP in the Mahakam Ulu District Government has not been carried out optimally, and this can be seen in the communication aspect that has not been carried out properly, the resource aspect, especially the financial resources side, has only been carried out by the leading implementer (Inspectorate) but has not been implemented by the target group/group, meanwhile on the human resource side, improving the quality of its resources only focuses on improving the quality of the inspectorate's resources. However, in terms of quantity, it is still insufficient, as well as for the target group, it is not sufficient in terms of quality. Then terms supporting facilities and infrastructure are sufficient. Meanwhile, in the disposition aspect, namely the commitment and support of all relevant stakeholders, and the last is the organizational structure aspect which is carried out through the formation of a Task Force (Satgas) but has not been supported by an adequate Standard Operational Procedure (SOP).

Analysis of factors affecting the quality of Bintan District government financial reports

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator.
 Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale.
 Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05.
 Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality.
 Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district.
 Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards.
 Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.

Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance

The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative and not significant effect to local government performance, while Financial report accessibility, transparency, and accountability have positive and significant effect to local government performance. The results of this study can contribute to knowledge and development of accountancy literature especially public sector accountancy associated with local financial management and their implication to local government performance.

Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa

AbstractPurpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value – This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper