Internal Control Conditions Research Articles

Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X

This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.

ANALYSIS OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM OVER INVENTORY MANAGEMENT IN MEDIUM-SIZED COMPANIES

This reserach aims to analyze and provide recommendations for improving the effectiveness of the internal control system in inventory management at PT TMT. PT TMT is a medium-sized manufacturing company specializing in elevators and escalators, where inventory serves as the main source of revenue for the company. Having a good internal control is crucial to influence PT TMT's business operations and mitigate existing risks. However, as a medium-sized company, PT TMT faces limitations in resources, infrastructure, and income, which can hinder the implementation of an effective internal control system. This research adopts a qualitative approach that refers to the COSO framework. Data collection techniques include interviews, direct observations, and analysis of PT TMT's Standard Operating Procedures (SOP) documents. Based on the research findings, it was found that PT TMT still has weaknesses in internal control related to the five components of the COSO internal control framework. This study is expected to provide accurate information regarding the internal control condition at PT TMT and offer recommendations to improve the weaknesses in the company's internal control.

Psychiatric genetic counseling for serious mental illness: Impact on psychopathology and psychotropic medication adherence

For people with serious mental illness (SMI) (schizophrenia, bipolar disorder, schizoaffective disorder), psychiatric genetic counseling (PGC) has been shown to significantly increase empowerment and illness management self-efficacy. While these outcomes are important, they are also theoretical precursors for behavior changes (e.g. improved medication adherence), and improved mental health. Therefore, we conducted the first study (repeated-measures/within-subjects design) to test the hypothesis that PGC would reduce psychiatric symptoms due to increased medication adherence. Between 2013–2018, we recruited N = 109 individuals (age 19–72) with SMI and administered the short Positive and Negative Syndrome Scale (short-PANSS) and Brief Adherence Rating Scale (BARS) at four timepoints; twice Pre-PGC (T1: 1-month Pre-PGC and T2: immediately Pre-PGC), to assess change in adherence/symptoms without any intervention (internal control condition), and twice Post-PGC (T3: 1-month and T4: 2-months Post-PGC), to assess impact of PGC. A quantile regression model investigated the relationships between short-PANSS, timepoints, and BARS. There was a significant relationship between short-PANSS and timepoints at the 75th (T4 short-PANSS scores < T1 and T2) and 90th quantiles (T4 short-PANSS scores < T2), but these results were not explained by improved medication adherence. PGC for SMI may reduce psychiatric symptoms, but confirmatory work and studies to examine mechanism are needed.

Peran divisi internal control pada lembaga keuangan mikro syariah

This research is based on the rapid development of Sharia microfinance institutions that are not balanced with the professionalism of its management. The purpose of this research is to dig deeper into internal control conditions on Sharia microfinance institutions, to achieve these goals of research using qualitative methods with case study approaches. The data collection process is conducted through interviews, internal control report data collection, and FGD. The informant is the division of internal control and Operations manager at BMT X. The results showed that there are two business risks of Sharia microfinance institutions that are internal risks and external risks. The internal risks faced by Sharia microfinance institutions are human resources, institutional, and systems. External risks originating from outside the conditions of the Sharia microfinance institutions are financial technology developments and the level of outcomes that affect the capital of sharia financial institutions. Both of these risks can be minimized by optimizing internal control so that the trust to sharia microfinance institutions increases. The increased trust of stakeholders was able to restore the role of Sharia microfinance institutions as the spearhead of the lower-class community economy.

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

This study aims to examine the causal relationships between fraud triangle and Machiavellianism and fraud intention. Besides the fraud triangle components (pressure, opportunity, and rationalization), Machiavellianism and fraud intention also likely affect fraud. We run our experimental study at several Indonesian universities and use undergraduate accounting students as our subjects. Further, this study uses a 3x2x2 experimental design with 309 students as the subjects acting as purchasing managers. The results show that 1) individuals with high life pressure exhibit greater fraud intention than individuals with low life pressures, 2) individuals who are in a weak internal control condition have greater fraud intention than individuals who are in strong internal control conditions, 3) individuals with high rationalization of fraud have greater fraud intention than individuals with low rationalization, and 4)individuals with high Machiavellianism exhibit greater fraud intention than individuals with low Machiavellianism.

Current knowledge on the role of the Inferior Frontal Gyrus in Theory of Mind – A commentary on Schurz and Tholen (2016)

Schurz and Tholen (2016) argue that common approaches to studying the neural basis of “theory of mind” (ToM) obscure a potentially important role for inferior frontal gyrus (IFG) in managing conflict between perspectives, and urge new work to address this question: “to gain a full understanding of the IFG's role in ToM, we encourage future imaging studies to use a wider range of control conditions.” (p332). We wholeheartedly agree, but note that this observation has been made before, and has already led to a programme of work that provides evidence from fMRI, EEG, and TMS on the role of IFG in managing conflict between self and other perspectives in ToM. We highlight these works, and in particular we demonstrate how careful manipulation within ToM tasks has been used to act as an internal control condition, wherein conflict has been manipulated within-subject. We further add to the discussion by framing key questions that remain regarding IFG in the context of these. Using limitations in the existing research, we outline how best researchers can proceed with the challenge set by Schurz and Tholen (2016).

The Application of Information Technology in Bank Accounting Internal Control Risk

The lack of the internal control conditions cause the bank accounting’s internal control risk. The cost of the internal control is large. The internal control mode is imperfect and the execution is not in place. The internal control supervision system, supervision and restraint are lack. How to perfect the internal control system and resolve the bank accounting internal control risk effectively Based on the analysis of the causes of the risk, we think that establish risk management responsibility system and strengthen the assessment of employees are the targeted suggestions.

Effects of scopolamine, atropine, and d-amphetamine on internal and external control of responding on non-reinforced trials.

Rats learned not to respond on non-reinforced trials in a discrete trial situation in which trial responses were reinforced only if preceded by three or more non-response trials. Drug effects were measured: 1) when the same external stimuli were present on all trials and trial responding was therefore controlled by events that occurred prior to the trial (“internal control”); and 2) when the external stimuli on trials on which responding was reinforced were different from the external stimuli present on trials on which responding was not reinforced (“external control”). Scopolamine impaired performance (i.e. reduced the percentage of trial responses that were reinforced) to about the same extent under the internal and external control conditions. d-Amphetamine, on the other hand, impaired nonresponding on trials only under internal control conditions. Atropine affected both internally and externally controlled non-responding but had a greater effect on internally controlled non-responding.