Implementation Of Internal Control System Research Articles

Evaluasi Sistem Pengendalian Intern atas Pengelolaan Piutang Pajak Daerah (Studi pada DPPKAD Kabupaten Kendal)

An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection, and local tax receivable reporting. The Internal Control System’s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008.The implementation of tax receivable management’s internal control, overall is adequate enough, with an assessment results score of 60.53%. The assessment results on tax determination and tax receivables collection activities is still inadequate, where the score for both is 58.92%. On the activities of local tax receivable reporting , implementation of internal control is sufficient, with an assessment score of 63.76%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.

Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities

The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the interdependencies between financial governance assessment indicators and income efficiency with synergetic effects on sustainable development and social cohesion, offering a distinct contemplation on errors in governance and financial reporting. Deviations concerning the accuracy of financial statements, flaws in the process of budget creation and budgetary execution, poor implementation of internal control systems, non-compliance with procedures of public procurement contracts, and ineffectiveness in sound financial management represent barometers for assessing managerial accountability in the public sector. This study is based on data reported by the Romanian Court of Accounts processed with the principal component analysis and proposes a global efficiency index as a benchmark indicator barometer in order to analyze the influence of managerial accountability and sustainable reporting compliance on revenue reported by public institutions in Romania. The results of the study are of empirical importance and explore the constant need to evaluate managerial accountability and ethics, with an emphasis on error, in order to improve public governance and enhance corporate accountability.

PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE (STUDI EMPIRIS DI KABUPATEN MINAHASA)

The reform era demands that governments run governance by being based on good governance. This research aims to prove empirically the influence of internal control system implementation and accountability of regional financial management to the efforts to realize good governance in Minahasa district. The type of research used is quantitative research with a descriptive approach. The population in this study was 211 Echelon III in 33 SKPD in Minahasa District as well as sample selection using purposive sampling technique. Data collection is conducted by spreading questionnaires on 65 respondents in 32 SKPD. Data is processed using SPSS program version 25. Data analysis methods use multiple linear regression analyses and t tests to partially test hypotheses. The results showed that 1) the internal control system has a positive and significant effect on the efforts to realize good governance. 2) Accountability of regional financial management has no positive and significant effect on the efforts to realize good governance.

ANALISIS SISTEM PENGENDALIAN INTERN PIUTANG TAK TERTAGIH PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULSELRABAR ULP ENREKANG

The problem raised in this research is how the procedure for bad debt and how the implementation of the internal control system is bad debt at PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. As for the purpose of this study analyze and determine the system of bad debt and the implementation of the internal control system for bad debt PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. The research method adopted in this study is descriptive which describes the internal control system of bad debt PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. The benefits of this research are scientific benefits and practical benefits. Data collection methods used in this study were observation, and interviews. The results of the study state that the procedure for bad debt in the event that the stages of electricity billing were effective, which were carried out in stages and the implementation of the bad debt internal control system at PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang has been effective with elements of internal control specifically in the component of its control activities.

ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT

To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.

EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT BUMDES BANGUN BERSAMA

The purpose of this research is to know about the credit giving system and the implementation of internal control system of credit giving in BUMDes Bangun Bersama Kepunduhan village. The data that used in this research is qualitative data.and the analytical method is depcriptive qualitative method. The result showed that the credit giving system in BUMDes Bangun Bersama Kepunduhan village is consist of 5 procedures that is credit request, credit analysis, decision awarding, credit dibursement and repayment of credit. The implementation of internal control system of credit giving in BUMDes Bangun Bersama are based on 5 elements of internal control system. Based on the result of the quesstionnaire it can be concluded that the internal control system of credit giving of BUMDes Bangun Bersama Kepunduhan village Kramat sub-district Tegal district is exactly effective.Keywords : Internal Control System, Credit, BUMDes

Assessment of Internal Control Systems of Technical Universities in Ghana

The relevance of internal control systems in organizations have been duly recognized as a process for assuring the achievement of set objectives in operational efficiency, reliable financial reporting and compliance with regulatory and international standards. For Technical Universities (formerly, the Polytechnics), as public institutions with the attendant problem of limited resources, it is imperative to implement effective internal controls for the judicious utilization, monitoring and management of business processes towards success and sustainability. The study, sets out to assess internal control systems at Accra Technical University, investigating the existence and implementation effectiveness and related challenges of such internal controls. The specific objectives were to find out the internal control systems at Accra Technical University, the extent of employee awareness of the control systems, consistency of the control systems with national and international standards, and the effective implementation of the control systems. The study used both primary and secondary data sources. The primary data was collected with a questionnaire from respondents comprising mainly staff from the Finance, Audit, Administration and Academic departments while secondary data was gathered from review of documentation at the Finance Office. The study reveals that Accra Technical University has instituted policies and procedures to enhance the implementation of internal controls, however, there is low staff awareness regarding such policies and violation penalties. This, it is noted, stems from Management’s inability to communicate information regarding internal control policies to staff promptly and effectively. Further, Accra Technical University exhibits high conformity to international standards and the present national regulatory regime in the preparation of its financial reports and fiscal management. Overall, the implementation of internal control systems at Accra Technical University is rated as “quite effective” and directed mainly towards conducting business in an efficient manner and ensuring financial information are accurate and complete. It is recommended, therefore, that Management improves staff awareness of policies regarding internal controls, and undertake continuous monitoring, identification and assessment of the internal control systems established and implemented to ensure they are functioning properly and meeting expectation.

Analysis of the Impact of Financial Statements Quality on Public Accountability

The lack of compliance with the quality standards of financial reports indicates weak accountability. The BPK found a deviation in South Tangerang City Government budget up to 1.7 billion rupiahs in the 2017 fiscal year; this incident shows the 2017 WTP achievement does not reflect the quality of accountable financial reports. This study aims to examine the influence of organizational commitments, implementation of internal control systems, and accounting understandability towards the quality of financial statements and their impact on public accountability. The population of this study is a Regional Working Unit (SKPD) in South Tangerang City. The sampling technique used a saturation non-probability sampling method and obtained 36 samples. The results reveal that organizational commitment has no significant effect on the quality of financial statements, while the application of internal control systems and accounting understandability has a significant effect on the quality of financial statements. The quality of financial reports has a significant impact on public accountability.

Integration of Good Village Governance Concepts in Realizing Quality Village Financial Reports

This study examines the effect of the implementation of internal control systems and good village governance on the quality of village government financial reports in the Province of Bali. The research method used is a quantitative database on the research respondents. The research data was collected through filling in questionnaires, and multiple linear regression tests were conducted to obtain the results of the study. The population in this study were village heads who received village funds in the Province of Bali as many as 636 villages, using random sampling and assisted by Slovin formula, obtained a sample of 87 samples. The results obtained are that there is an influence between the internal control system and good village governance on quality village government financial reports, which means that in achieving village financial reporting protection from the internal control system is needed to avoid fraud and the implementation of good village governance as guidelines for implementation village government to lead to village independence starting from the professionalism of village financial management.

THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

<em>The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report</em>

THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

<em>The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report</em>

The Impact of E-Planning Program Quality, Implementation of Internal Control System and Leadership Style on the Performance of State Civil Apparatur

The performance of the State Civil Apparatur (Aparatur Sipil Negara / ASN) is a crucial factor that must be continuously improved in order to support the regional development. This study aimed to investigate the impact of the quality of E-planning program (X1), the implementation of internal control systems (X2) and leadership style (X3) on the performance of state civil apparatur (Y). This study used quantitative method. The population were 100 employees in the department of education of the East Nusa Tenggara province. Furthermore, the sampling technique used was total sampling. Data collection techniques were carried out using questionnaire. The research data were analyzed using Partial Least Square (PLS) method. The results demonstrated the value of t statistics 2.431 on the variable of E-Planning program quality, 2.701 on the internal control system, and 6.639 on the leadership style. Since coefficients were more than the standard (t table) 1.96 and were positive. Thus, it can be concluded that there was a positive and significant impact of each independent variables on the performance of the state civil apparatur in the Department of Education of East Nusa Tenggara Province.

SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGUKURAN KINERJA PEMERINTAHAN DI KABUPATEN BANDUNG

This paper studies and analyzes the implementation of Internal Control System of Government (SPIP) related to performance in Bandung regency, especially at district level. Descriptive is used as a research method with a qualitative approach. The result of this research is SPIP implementation in sub-district limited to SPIP internalization in all work process in organization, through five elements that is controlling environment, risk assessment, controlling activity, information and communication, and monitoring. Control environment not yet supported by commitment from leaders and all apparatus which can be seen from evaluation result of performance accountability system of government institution at sub-district in Bandung regency with average score obtained in CC criteria. Evaluation is performed on five major components of performance management including: Performance planning, Performance measurement, Performance reporting, Performance evaluation and Achievement of organizational goals/ performance. From assessment result, internal evaluation component becomes the smallest scoring contributor with almost 40% sub-districts are in the range of 2.00 to 4.00. Therefore the study resulted in the conclusion of the lack of consistent internal control application by the sub-districts, thus the commitment and the role of sub-district leadership to increase the role of the team of SPIP that has been established in the district.

The Analysis of Internal Control Implementation of Zakat Institutions

The implementation of internal control system is very important not only in profit oriented firms but also in non profit organizations including zakat institution. Internal control system ensures the reliability of financial reporting system, protects organization’s assets from assets missappropriation, and also minimizes the occurence of fraud. This study aims to evaluate the implementation of internal control of zakat institutions in Surakarta. The objects of this research are LAZ Dompet Peduli Umat Daarut Tauhiid (DPU DT) Solo, LAZISMU Solo, and BAZNAS Solo. The objects of this study are based on convenience sampling. This research is a qualitative descriptive research with multiple case study approach. The result of this study indicates that in general, all zakat institutions observed have implemented the internal control system in terms of control environment, risk assessment, control activities, information and communication and supervisory activities. However, there is still weakness in internal control that related to the aspect of segregation of tasks that has not been done completely. In addition, those three zakat institutions did not have a flow chart document for the conducted transaction and one of them has not implemented yet about the authorization system and printed serial number documents.

Чи може внутрішній контроль запобігти шахрайству в управлінні сільськими фондами?

In 2015, the Indonesian Government rolled a new scheme of transfer called Fund, based on the Law 6/2014 (known as the Village Law). The scheme requires the Central Government to allocate funding of at least 10 per cent on top of inter-governmental transfers to provinces and districts. Village Funds Program is for the purpose of realizing economic growth and equity of income with priority to finance the development and empowerment of the community. The purpose of this study is to provide empirical evidence regarding to the effects of the internal control system implementation including control environment, risk assessment, control activities, information and communication, and monitoring activities to prevent fraud in managing village funds on Bangka Island. This research was initiated due to number of problems occurred in managing village funds which leads to fraud on Bangka Island. The sample of this study was chosen using purposive sampling method of 108 samples consisted of the village consultative assembly, village companion and experts in 24 villages. Data was collected through questionnaire with a Likert scale which then increased to interval scale using methods of Successive interval. The hypothesis was tested using multiple regression analysis. The results of this study indicate negative influence between the implementation of the Internal Control System in the form of environmental control, risk assessment, information and communication, control and supervision activities of fraud in managing village funds on Bangka Island. The implementation of the internal control system on Bangka Island has also been good, but the reduction in fraud has not yet yielded maximum results. This happens because there are still some weaknesses in the implementation of the internal control system such as low understanding of village government, overlapping rules and changes in the rules for managing village funds. Seeing the influence of the implementation of the internal control system on fraud, Indonesian government should increase the effectiveness of internal control to prevent fraud.

Internal control systems in the European Union Member

Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In most countries in the European Union, national control systems are based on the COSO and INTOSAI models. The paper aims to provide a radiography of good practices regarding the implementation of internal control systems in the countries of the European Union for the implementation of healthy financial management as an integral part of good governance, both from the perspective of historical evolution and the current situation.

ANALISIS SISTEM PENGENDALIAN INTERN PENGGAJIAN DAN PENGUPAHAN TERHADAP KARYAWAN PT. BUMI BELITI ABADI KABUPATEN MUSI RAWAS

This study aims to determine the implementation of internal control system on payroll and wages to employees of PT. Bumi Beliti Abadi Musi Rawas where the method used is qualitative. The object of research is Payroll and Wages. The result of the research is the salary system and employee salary that there is a duty between the making of payroll and payment of employee salary so often the occurrence of errors in the calculation and there is still a list of wages that are not authorized by the personnel function that can lead to fraud in the calculation of wages of employees at PT. Bumi Beliti Abadi Musi Rawas, this became an employee complaint in the payment of salary, due to errors in the calculation of employee salaries, it shows the lack of internal control in the payroll system and wages employees at PT. Bumi Beliti Abadi Musi Rawas. Keywords : Internal Control System, Payroll and Remuneration

Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government. 

EVALUASI SISTEM PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP KINERJA DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA

Implementation of internal control system is needed so that activities can be implemented effectively and efficiently, and generate a reliable reports. As one of the public sector organization, Dinas Pekerjaan Umum Provinsi Sulawesi Utara also requires internal control for the effectiveness and efficiency of their activities and produce a reliable reporting to reduce abuse of authority from irresponsible parties. The purpose of this research is to evaluate the system of internal control on performance of Dinas Pekerjaan Umum Provinsi Sulawesi Utara. The method that used in this research is qualitative research methods with data analisys technique is data reduction, presentation of data, and conclusions. The results of this study are internal controls applied by Dinas Pekerjaan Umum Provinsi Sulawesi Utara has been effective and adequate. Realization of expenditure Dinas Pekerjaan Umum Provinsi Sulawesi Utara from 2013 to 2015 has been effective.Keywords : Evaluation, Internal control, Performance

ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring