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This study aims to evaluate the internal control system which is guided by government regulation number 60 of 2008 concerning the government's internal control system and the local tax collection system which is guided by government regulation number 55 of 2016 concerning general provisions and procedures for collecting local taxes. This research was conducted at the Tax Management Agency and Regional Retribution of Kendari City. The data analysis method used in this research is descriptive analysis method. The type of data used in this study is qualitative, qualitative data in the form of questionnaires. The method of data collection uses questionnaire and interview methods.The results of this study indicate that the percentage of the internal control system is categorized as very adequate with a value of 81.08%. The percentage obtained by each indicator, namely for the Control Indicator Environment is categorized as adequate with a value of 79.31%. The Risk Assessment Indicator is categorized as adequate with a value of 78.11%. The Indicator of Control Activities is categorized as very adequate with a value of 81.93%. Information and Communication indicators are categorized as very adequate with a value of 84.32%. Monitoring indicators are categorized as very adequate with a value of 88.21%. Overall, the five indicators show a very adequate category, which is 81.08%. The percentage of the local tax collection system is categorized very according to the value of 99.16%. The percentage obtained by each indicator, namely for the Registration & Data Indicator is categorized as very suitable with a value of 98.65%. Determination indicators & objections are categorized as very suitable with a value of 100.00%. Billing Indicators are categorized as very suitable with a value of 100.00%. Overall, the three indicators show very suitable categories, namely 99.16 %%

Abstract. This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted. Keywords: Internal Control System, Performance, Good Governance. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Penelitian ini dilakukan karena masih adanya indikasi terkait dengan kecurangan dan inefisiensi kinerja aparatur pemerintah di Kota Bandung. Penelitian ini menggunakan sample Organisasi Perangkat Daerah Pemerintah Kota Bandung yang berbentuk dinas dan badan sejumlah 23 sample. Penelitian ini menggunakan metode deskriptif verifikatif dengan uji hipotesis menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa penerapan sistem pengendalian internal di pemerintah Kota Bandung telah terlaksana dengan sangat baik. Selain itu, pelaksanaan kinerja aparatur Pemerintah Kota Bandung juga telah sesuai dengan prinsip good governance. Hasil penelitian juga menunjukan bahwa terdapat pengaruh positif antara implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Sehingga H0 ditolak dan Ha diterima Kata Kunci: Sistem Pengendalian Internal, Kinerja, Good Governance

The purpose of this study is to analyze the effect of human resource competence and internal control systems on the quality of financial reports of the Sikka district government. The variables in this study are the independent variable (X) consisting of human resource competence (X1) and the internal control system (X2) and the dependent variable (Y) is the quality of local government financial reports.This type of research is an empirical study. Data collection was carried out by distributing 50 questionnaires filled in by respondents who are staff at the Regional Finance Agency of Sikka Regency. The data obtained were analyzed using descriptive statistical tests, validity tests, reliability tests and classical assumption tests.The results showed that there was no relationship or no influence between Human Resource Competence on the Quality of Regional Government Financial Reports and there was a relationship or influence between the Internal Control System on the Quality of Regional Government Financial Reports.

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment's control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh keadilan kompensasi, sistem pengendalian internal, dan etika organisasi pemerintah terhadap fraud yang terjadi di sektor pemerintahan daerah Kabupaten Buleleng baik secara parsial maupun simultan. Data diperoleh melalui kuesioner responden dengan metode pengumpulan data purposive sampling. Populasi dalam penelitian ini adalah seluruh SKPD yang ada di Buleleng, dengan jumlah sample didapat 90 sampel. Selanjutnya data dianalisis menggunakan uji asumsi klasik, uji regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukan bahwa secara parsial 1) keadilan kompensasi berpengaruh negatif signifikan terhadap fraud, 2) sistem pengendalian internal berpengaruh negative signifikan terhadap fraud, 3) etika organisasi berpengaruh negatif signifikan terhadap fraud, dan 4) secara simultan variabel keadilan kompensasi, sistem pengendalian internal dan etika organisasi berpengaruh negatif signifikan terhadap fraud yang terjadi di sektor Pemerintahan Daerah Kabupaten BulelengKata Kunci : Kompensasi, SPI, Etika Organisasi, Fraud The purpose of this study is to determine the effect of equity compensation, internal control systems, and ethics governmental organizations against fraud that occurred in the government sector Buleleng regency either partially or simultaneously. Data obtained through the questionnaire respondents with purposive sampling method of data collection. The population in this study are all SKPD in Buleleng, with the number of samples obtained 90 samples. Furthermore, the data were analyzed using the classical assumption test, multiple linear regression and hypothesis testing. The results showed that the partial one) equity compensation significant negative effect on fraud, 2) internal control system a negative effect significantly against fraud, 3) the organization's ethics significant negative effect on fraud, and 4) simultaneously variable equity compensation, internal control systems and organizational ethics significant negative effect on fraud occurring in the Local Government sector Buleleng.keyword : Compensation, internal control systems, Organizational Ethics, Fraud

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.

Local Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial report. LKPD's quality each year will receive an assessment in the form of an opinion from the Supreme Audit Agency (BPK). The population used in the research were every employees that worked inside the OPD Tabanan Regency as many as 2700 people. To determine the samples, the researcher used purposive sampling method to obtain 128 people as the samples. After testing the instrument and classical assumption test, researcher are using multiple linear regression, , F also t test, and determination test to analyze the data. Analyzing results showed human resource competence positively influenced the OPD financial reports quality in Tabanan Regency, the system Internal control has an effect positively on the OPD financial reports quality in Tabanan Regency, organizational commitment has positive effects on OPD financial reports quality in Tabanan Regency.

AbstractThe aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government internal control system to the transparency and accountability in local government financial management. The population of the research is local government work unit in Lamongan Regency collected through survey questionnaires. The samples of this research are 128 respondents which choosen based on purposive sampling criteria. Analysis methods applied in hypothesis testing is multiple regression analysis by using f-test and t-test. The results show that the financial statement presentation and government internal control system do not affect the transparency. Further, accessibility financial statement affects the transparency and financial statement presentation; however, accessi-bility financial statement does not affect the accountability in local financial management. Moreover, government internal control system affects the accountability in financial management.AbstrakPenelitian ini bertujuan untuk menguji pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan, dan Sistem Pengendalian Internal Pemerintah (SPIP) terhadap transparansi dan akuntabilitas pengelolaan keuangan daerah. Populasi penelitian adalah Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Lamongan dengan metode pengu-pulan data survey melalui penyebaran kuesioner. Jumlah sampel adalah 128 responden yang diambil berdasarkan purposive sampling. Metode analisis data adalah regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa penyajian laporan keuangan dan sistem pengen- dalian internal pemerintah tidak berpengaruh tehadap transparansi. Selanjutnya, aksesibilitas laporan keuangan berpengaruh terhadap transparansi dan penyajian laporan keuangan; namun aksesibilitas la- poran keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah. Sistem Pengendalian Internal Pemerintah berpenga- ruh terhadap akuntabilitas pengelolaan keuangan daerah.

Penelitian ini bertujuan untuk mengetahui mekanisme sistem pengendalian internal dan faktor yang melatarbelakangi terjadinya pungutan liar. Serta upaya serta strategi Perusahaan Daerah Parkir Kota Denpasar dalam meminimalkan tindakan pungutan liar retribusi parkir yang dilakukan oleh juru parkir di Kota Denpasar. Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan dua jenis data. Pertama, data primer yang dikumpulkan berasal dari opini subjek yang diperoleh dari hasil wawancara. Sedangkan data sekunder berupa dokumen pengelolaan parkir, peraturan tentang pengelolaan retribusi parkir serta isu masalah pengelolaan parkir. Selanjutnya data dikumpulkan dan melakukan analisis data dengan melakukan reduksi data, menyajikan data, menafsirkan, dan menarik kesimpulan. Adapun hasil penelitian ini menjelaskan bahwa mekanisme pengendalian, proses perizinan dan pengelolaan parkir sudah sesuai dengan SOP dan peraturan daerah, namun dalam penegakkan sanksi masih belum optimal. Faktor yang menyebabkan penerapan sanksi menjadi belum optimal yaitu sumber daya manusia. Tindakan pungutan liar yang dilakukan oleh juru parkir dipengaruhi oleh tekanan, peluang, dan rasionalisasi. Sedangkan Perusahaan Daerah Parkir Kota Denpasar dalam melakukan pengawasan masih belum memadai, sehingga penegakan sanksi tidak optimal. Oleh karena itu, guna menjaga fungsi pengendaliannya Perusahaan Daerah Parkir Kota Denpasar maka akan membentuk tim patroli tambahan untuk setiap kecamatan di wilayah Denpasar, peningkatan kinerja SDM seksi pengawasan dan pengamanan parkir, penggunaan parkir elektronik, selain kegiatan patroli yang sudah dilakukan. Adapun saran kepada Perusahaan Daerah Parkir Kota Denpasar agar memberikan pembinaan mengenai aturan perparkiran yang berlaku dan memperhatikan kesejahteraan sehingga dapat meminimalkan tindakan pungutan liar retribusi parkir.Kata Kunci : Kata kunci : retribusi parkir, pungutan liar, sistem pengendalian internal This study aims to determine the internal control system and factor causing illegal levy. And the efforts and strategies of the Denpasar Regional Parking Company in the act of illegal levy of parking fees by the parking attendant in Denpasar City. This research uses a qualitative research type using two types of data. First, the primary data collected from the subject information obtained from interviews. While secondary data in the form of parking management documents, arrangements on the management of parking fees and issues of parking management issues. Further data collected and performed data analysis by doing data reduction, present data, turn on, and draw conclusions. With the results of research that explains that the mechanism, process and parking management is in accordance with SOP and regulation, but in enforcement is still not optimal. Factors that cause improper application: human resources. Illegal levies committed by parking attendants by, opportunities, and rationalization. While the Denpasar Regional Parking Company in conducting supervision is still not adequate, not optimal penalty enforcement. Therefore, the controlling functions of the Denpasar Regional Parking Company will then make the additionl patrol teams for each sub district in Denpasar, human resources and transportation improvement, the use of electronic parking, in addition to the activities that have been undertaken. Suggestions for Denpasar Municipal Parking Company to provide guidance for government and parking fees.keyword : Keywords : parking charges, illegal fees, internal control systems

ABSTRAKPenelitian ini bertujuan untuk mengetahui sistem pengendalian internal, kualitas sumber daya manusia, dan kualitas laporan keuangan pemerintah daerah di Pemerintah Kota Cimahi, serta untuk mengetahui apakah variabel sistem pengendalian internal dan kualitas sumber daya manusia memiliki pengaruh terhadap variabel kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Cimahi baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode deskriptif dan asosiatif. Data yang digunakan adalah data primer dengan pengumpulan data menggunakan kuesioner, kemudian dianalisis menggunakan metode SEM yaitu Partial Least Squares SEM (PLS-SEM). Alat analisis yang digunakan adalah SmartPLS 3. Hasil penelitian menunjukkan bahwa sistem pengendalian internal dan kualitas sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah baik secara parsial maupun simultan pada Pemerintah Kota Cimahi. Kata kunci: Kualitas LKPD, Kualitas SDM, SPIABSTRACTThis research aims to determine the intern control system, quality of human resources, and quality of local government financial reports at the City Government of Cimahi, and whether there is or not an influence of the intern control system and quality of human resources on the quality of local government financial reports at the City Government of Cimahi both partially and simultaneously. The research method used was a descriptive and associative methods. Data used was primer data collected by using a questionnaire, then analyzed using the SEM method that is Partial Least Squares SEM (PLS-SEM). The analytical tool used was SmartPLS 3. The result of this research shows that the intern control system and quality of human resources both partially and simultaneously have a positive and significant effect on the quality of local government financial reports at the City Government of Cimahi.Keywords: Quality of LKPD, Quality of SDM, SPI

This study aimed to analyze the internal control system against government goods and services procurement process on Satuan Polisi Pamong Praja Bogor city, researchers used the method is deskristif comparative where this research is to compare. Done by comparing the Government Regulation No. 60 Year 2008 concerning Internal Control Systems Government by Presidential Decree No. 4 of 2015 On Procurement of Government Goods/Services in the process of procurement of goods and services to Satuan Polisi Pamong Praja Bogor city. Results of the analysis showed was conducted in accordance with Government Regulation No. 60 Year 2008 concerning government internal control system which includes control environment, risk assessment, control activities, information and communication, and monitoring but still there are indicators of vulnerability is discovered that the lack of human resources who possess a certificate of procurement goods and services in order to supervise the activities can be more awake quality and work in accordance with the schedule already planned. This is done in order to achieve effective financial management and efficient.

ICW data states that village heads are quite often entangled in corruption crimes, in 2016to 2017 there were 110 village heads and in 2018 there were 102 suspects. As for the internal problems of the Gubeng District, Surabaya City, namely the lack of performanceaccountability caused by lack of knowledge of the sub-district government in using accounting information systems. As a result, the sub-district government relies too muchon outsourcing in the use of its accounting information system. This study aims to obtainempirical evidence of the effect of internal control systems, accounting information systems, and the use of information technology on the accountability of village fund management. The objects in this study are 6 (six) Kelurahan in Gubeng Subdistrict, Surabaya City with several employees who can be used as respondents as many as 30 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system andaccounting information system had a statistically positive and significant effect on the accountability of village fund management, while the use of information technology hadno statistically significant effect on the accountability of village fund management.

This study aims to determine, test and analyze the effect of accounting information systems, government internal control systems, human resource competence on the quality of financial reports at the North Sumatra Regional Police. This research method uses descriptive qualitative using a survey approach. The data analysis used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. The results of the study found that: First, the accounting information system did not have a significant effect on the quality of financial reports at the North Sumatra Regional Police. Second, the government's internal control system does not have a significant effect on the quality of financial reports within the North Sumatra Regional Police. Third, the competence of human resources has a significant effect on the quality of financial reports within the North Sumatra Regional Police. Fourth, the accounting information system, the government internal control system, and the competence of human resources together (simultaneously) have an influence on the quality of financial reports at the North Sumatra Regional Police. In an effort to improve the quality of financial reports at the North Sumatra Regional Police, it is necessary to improve technology and information infrastructure related to the availability of facilities and infrastructure, furthermore the professionalism of employees and special leadership auditors within the North Sumatra Regional Police needs to be improved, one of which is the opportunity to participate in education and training.

Kecenderungan Kecurangan Akuntansi dipengaruhi oleh faktor antara lain adalah moralitas individu, asimetri informasi dan keefektifan sistem pengendalian internal. Penelitian ini bertujuan untuk menguji pengaruh tersebut terhadap kecenderungan kecurangan akuntansi di PDAM Kabupaten Bangli. Jenis penelitian ini bersifat deskriptif kausatif. Populasi dan sampel dalam penelitian ini adalah kepala dan staf sub bagian akuntansi PDAM Kabupaten Bangli dengan responden 30 orang. Penelitian ini menggunakan teknik pengambilan sampel secara purposive. Data dikumpulkan dengan menyebarkan langsung kuesioner kepada responden yang bersangkutan. Teknik analisis data yang digunakan adalah regresi sederhana dengan bantuan Statistical Package for Social Science (SPSS) 19. Kesimpulan penelitian menunjukkan bahwa: 1) moralitas individu (X1) berpengaruh signifikan negatif terhadap kecenderungan kecurangan akuntansi dimana nilai thitung 3,211 lebih besar dari ttabel 1,7032 dan berada pada taraf signifikan 0,004 < 0,05 dengan nilai koefisien regresi (β) negatif sebesar -0,851 yang berarti semakin rendah moralitas individu, maka kecenderungan kecurangan akuntansi akan semakin tinggi, 2) asimetri informasi (X2) berpengaruh signifikan positif terhadap kecenderungan kecurangan akuntansi dimana nilai thitung 2,610 lebih besar dari ttabel 1,7032 dan berada pada taraf signifikan 0,015 < 0,05 dengan nilai koefisien regresi (β) positif sebesar 0,692 yang berarti semakin tinggi asimetri informasi, maka kecenderungan kecurangan akuntansi semakin meningkat, 3) keefektifan sistem pengendalian internal (X3) berpengaruh signifikan negatif terhadap kecenderungan kecurangan akuntansi dimana nilai thitung 2,483 lebih besar dari ttabel 1,7032 dan berada pada taraf signifikan 0,020 < 0,05 dengan nilai koefisien regresi (β) negatif sebesar -0,378, yang berarti semakin rendah keefetifan sistem pengendalian internal, maka kecenderungan kecurangan akuntansi akan semakin tinggi. Kata Kunci : Moralitas, asimetri informasi, SPI, KKA Individual morality, informational asymmetry and effectiveness of the system of internal control were responsible for the Tendency of Accounting Fraud. This study was intended to examine the impact of the tendency of accounting fraud taking place in the waterworks enterprise owned by the government regency of Bangli 'Perusahaan Daerah Air Minum Kabupaten Bangli (PDAM Kabupaten Bangli). This study was descriptive causative in nature. The population and sample of the study included head and staff of the accounting department of PDAM Kabupaten Bangli, and the respondents totaled 30, taken using the purposive sampling technique. The data were analyzed using the simple regression technique assisted with the Statistical Package for Social Science (SPSS) 19. From the study it could be concluded that 1) the individual morality (x1) negatively significantly contributed to the tendency of accounting fraud in which the value of tcount was 3.211 greater than ttable 1.7032, which was significant, that is, 0.004