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AbstractThis study aims to examine empirically the factors that affect quality of internal the government control system. This study uses a grand theory includes stewardship theory, agency theory, theory of planned behavior, and social cognitive theory. A research model is formed by using multiple constructs which consist of the leaders support, quality of internal audit, good governance, human resource competencies, and organizational culture. The primary data was collected based on Proportional Stratified Random Sampling to the 154 heads of SKPD, Head/Sector, and Head of Section as respondents. The data was analyzed based on Partial Least Square (PLS). This study shows that the leaders support, quality of internal audit, and organizational culture affect the quality of the government internal control system. This study was not able to prove that good governance and human resource competencies affect the quality of the government internal control system.AbstrakPenelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang berpengaruh terhadap kualitas Sistem Pengendalian Internal Pemerintah. Teori yang digunakan adalah teori pelayanan, teori keagenan, teori perilaku terencana, dan teori kognitif sosial. Model penelitian ini dibentuk dengan menggunakan beberapa konstruk di antaranya dukungan pemimpin, kualitas audit intern, good governance, kompetensi sumber daya manusia, dan budaya organisasi. Teknik pengambilan sampel adalah Proportional Stratified Random Sampling terhadap 154 Kepala SKPD, Kepala Bagian/Bidang (Kabag/Kabid), dan Kepala Seksi (Kasi) sebagai responden. Teknik analisis data menggunakan Partial Least Square (PLS). Penelitian ini berhasil membuktikan bahwa dukungan pemimpin, kualitas audit intern, dan budaya organisasi berpengaruh terhadap kualitas sistem pengendalian internal pemerintah. Akan tetapi, penelitian ini tidak berhasil membuktikan bahwa good governance dan kompetensi sumber daya manusia berpengaruh terhadap kualitas sistem pengendalian internal pemerintah.

Information systems are expected to help securing assets and minimizing theft, destruction, and data loss. However, actions such as hacking and data theft are still rife because of the weak management of the organization's internal control system. Village Information System is a means to collect, process and communicate various information related to the state of the village so that the need for monitoring, identifying and analyzing periodically about how the function of the internal control system runs to minimize fraud and misuse of information in order to achieve organizational goals. This community service is a form of active participation of academics to help villages identify and evaluate internal controls that have been applied in developing village information systems effectively. With descriptive qualitative research methods using data triangulation analysis techniques with interviews to village officials, it is able to give the result that increasing village government knowledge about the importance of implementing internal control systems related to the efficient and effective use of village information systems to avoid and minimize risks that allow to occur. ; Sistem Informasi diharapkan dapat berfungsi untuk mengamankan asset serta meminimalisir tindakan pencurian, perusakan, dan kehilangan data. Namun, tindakan seperti peretasan dan pencurian data masih marak terjadi karena masih lemahnya pengelolaan sistem pengendalian internal organisasi. Sistem Informasi desa adalah sarana untuk mengumpulkan, memproses dan mengkomunikasikan berbagai informasi yang berhubungan dengan keadaan desa sehingga perlunya pemantauan, identifikasi dan analisis berkala mengenai bagaimana fungsi sistem pengendalian internal berjalan untuk meminimalisir adanya kecurangan dan penyalahgunaan informasi demi mencapai tujuan organisasi. Pengabdian masyarakat ini sebagai bentuk partisipasi aktif akademisi untuk membantu desa mengidentifikasi dan mengevaluasi pengendalian internal yang telah diterapkan dalam mengembangkan sistem informasi desa secara efektif. Dengan metode penelitian kualitatif deskriptif menggunakan teknik analisis triangulasi data dengan wawancara kepada aparat desa mampu memberi hasil bahwa meningkatnya pengetahuan pemerintah desa mengenai pentingnya penerapan sistem pengendalan internal terkait penggunaan sistem informasi desa dengan efisien dan efektif guna menghindari serta meminimalisir risiko yang memungkinkan untuk terjadi.

This paper discusses the implementation of the Ujian Nasional (UN) in terms of internal control. Reviewing the implementation of the UN 2013 from the achievement of the purposes of the application of control systems because the UN in 2013 has gotten a bad image on the implementation. Also examines the efforts of the government in making changes in implementation of the UN Model 2014, an effort to improve the quality of national education. This paper written based on the review of documents and literature related to control systems and procedures for implementation of UN Keywords: UN, review, internal control systems

This paper discusses the implementation of the Ujian Nasional (UN) in terms of internal control. Reviewing the implementation of the UN 2013 from the achievement of the purposes of the application of control systems because the UN in 2013 has gotten a bad image on the implementation. Also examines the efforts of the government in making changes in implementation of the UN Model 2014, an effort to improve the quality of national education. This paper written based on the review of documents and literature related to control systems and procedures for implementation of UN Keywords: UN, review, internal control systems

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

This study aims to obtain information related to the application of accounting information systems, internal control systems and the quality of financial reports in the Regional Government of Manado City. The method used in this research is descriptive method. Respondents who filled out the questionnaire were divided into two groups, namely the finance department employees to answer questions related to the application of accounting information systems and internal control systems, and the other group was the finance inspectorate who answered questions related to the quality of financial statements. The number of respondents for the first group was 40 employees in the finance department, while for the second group, the inspectorate was 25 people. The results of the study found that more than 50 percent of employees in the finance department agreed to state that the effective accounting information system and internal control system had been implemented in accordance with existing procedures. Likewise with the variables related to the quality of financial statements, it was found that more than 50% of the inspectorates agreed that the financial reports produced by the Regional Government of Manado City were already qualified. The results of the study can be the basis for the Regional Government of Manado City to maintain and even improve performance in processing finance and administration in presenting financial statements. Keywords: Accounting information system, internal control system, quality of financialstatement Penelitian ini bertujuan untuk mendapatkan informasi terkait penerapan sistem informasi akuntansi, sistem pengendalian internal serta kualitas laporan keuangan di Pemerintah Daerah Kota Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Responden yang mengisi kuesioner ini dibagi menjadi dua kelompok yakni karyawan bagian keuangan untuk menjawab pertanyaan terkait penerapan sistem informasi akuntansi dan sistem pengendalian internal, serta kelompok yang lainnya adalah inspektorat bagian keuangan yang menjawab pertanyaan terkait kualitas laporan keuangan. Adapun jumlah responden untuk kelompok pertama yakni karyawan bagian keuangan berjumlah 40 orang sedangkan untuk kelompok kedua yakni inspektorat adalah sejumlah 25 orang. Hasil penelitian mendapati bahwa lebih dari 50 persen karyawan bagian keuangan setuju menyatakan bahwa telah diterapkannya secara efektif sistem informasi akuntansi dan juga sistem pengendalian internal telah diterapkan sesuai dengan prosedur yang ada. Demikian juga dengan variabel terkait kualitas laporan keuangan, didapati bahwa lebih dari 50% para inspektorat setuju bahwa laporan keuangan yang dihasilkan oleh Pemerintah Daerah Kota Manado adalah sudah berkualitas. Hasil penelitian dapat menjadi basis agar Pemerintah Daerah Kota Manado mempertahankan bahkan meningkatkan kinerja dalam mengolah keuangan serta administrasi dalam menyajikan laporan keuangan. Kata kunci: Kualitas laporan keuangan, sistem informasi akuntansi, sistem pengendalianinternal

Kinerja keuangan organisasi pemerintah mempunyai peran penting dalam tata kehidupan bernegara karena kinerja keuangan yang menunjukkan kemakmuran masyarakat. Penelitian bertujuan menguji dan menganalisis pengaruh tata administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap kinerja pelaksanaan anggaran belanja negara. Populasi penelitian adalah 169 satuan kerja pengelola keuangan yang menjadi mitra KPPN II. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara. Tingkat pengembalian kuesioner sebesar 46%. Pengujian hipotesis menggunakan perangkat lunak WarpPLS versi 4.0. Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil analisis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, administrative governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan. Kata kunci: kinerja keuangan, tata kelola, dan SPI. ABSTRACT The financial performance of government organizations has an important role in the life of the state because this perfomance shows public welfare. This study aims to analyze and examine the influence of administrative governance and the effectiveness of the internal control system on spending of state budget. The population of this research consist of 169 spending units which is working partners of KPPN Semarang II. Questionnaires were sent to 150 officers of the state finance management unit. Questionnaire response rate was 46%. Hypothesis testing used WarpPLS software version 4.0. All indicators of the research are reflective and have met the convergence and discriminant validity, and composite reliability. The results show the control environment, control activities, information and communication, and monitoring control have significantly positive effect on financial performance. However, administrative governance and risk assessment have not effect on financial performance. Keywords: financial performance, good governance, and internal control.

The mosque is part of thepublic entityand allrelated activities must be answerable to the public. Transparency and accountability is very importantso that itcan be useful forother public entity and the parties outside of the people who are included. The mosque is a non-profit organizationthatis very different from other organizations because there are still many perceived that the mosque managed peoplewhoare notprofessionalor asa professional organization. The MosqueAl-Mukarromah has the scope ofasmall cash and haveasmall human resources and in terms of the latter hailed can not be known. This research aims to find out how theinternal control systemupon receipt of cash and cash equivalents at the mosqueAl-Mukarromah spending. The types ofdata that isused is asecondary data andprimary data. Analysis Toolthat isused is a descriptive qualitative. Based on the results of research analysissystemand procedures cash spendingAl-Mukarromah Mosque has not yet been fully meet the elements ofinternal controlbecause there are still elements ofinternal controlin the mosquethat isnot yet fully done amongotherthings in the storage function and the recordingshould only be performed by a separate treasurer, cash balancethatis in the hands of the stored in the wallet and brought up by the treasurer, rarely done rekonsialisaibankby treasurer, there is no formation small cash fund for expenditureswhichnominallyrelativesmall and do not physical pencocokkan cashwhichis in the hands of the according to noteperiodicso that the possibility of fraud is still a very big.Keywords:Internal Control System

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City. This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of control ; Tujuan penelitin ini adalah untuk menguji internal locus of control dalam memoderasi pengaruh kompetensi aparatur desa dan sistem pengendalian internal pada pencegahan fraud. Penelitian dilakukan di seluruh kantor desa Kota Denpasar. Jumlah sampel yang diambil sebanyak 81 orang aparatur desa, dengan metode sampel jenuh. Pengumpulan data dilakukan dengan kuisioner dan wawancara. Moderate Regression Analysis (MRA) adalah teknik analisis yang digunakan. Berdasarkan hasil analisis ditemukan bahwa internal locus of control mampu memperkuat pengaruh kompetensi aparatur dan juga sistem pengendalian internal (SPI) pada pencegahan fraud yang dalam hal ini adalah pengelolaan dana desa. Sehingga disarankan agar pemerintahan desa selalu mempertimbangkan kendali diri aparatur desa dalam pengelolaan keuangan desa. Kata kunci: Fraud, kompetensi, sistem pengendalian internal, internal locus of control

The internal control system is one of the variables that can help to improve the quality of government financial statement data (SPI). The purpose of this study is to see how the internal control mechanism at Palembang City's Regional Secretariat affects the quality of financial reports. The responses to the distributed questionnaires are collected, and data processing begins. Staff from the Palembang City Regional Secretariat's twelve sectors were polled. Sixty people responded to the survey, and sixty of them provided feedback. Linear regression was used as an analytical tool. The study's findings show that internal control has a favorable and significant impact on financial statement information quality

Indonesia Stock Exchange (IDX) KP Papua is a government institution that acts as the exchange organizer. This means that the Indonesia Stock Exchange has the task of facilitating securities trading in Indonesia. In addition to trading, the IDX also runs educational activities for the community, every education that is done certainly requires cash for every activity and as we know that cash is the most smooth and easy asset to occur cheating on cash and it is one of the risks in the company and to minimize fraud the company can use internal controls on cash so that fraud can be minimized. Internal control is a way that management can prevent fraud that might occur, based on research conducted on the Indonesia Stock Exchange in Papua, conclusions can be drawn that internal control of cash receipts in the company will run well when the control elements and presentation of financial statements are made with applicable standards.Keywords: Current Assets, Internal Control, Cash Receipt

This study aims to describe the application of the purchasing accounting system in the company and evaluate the internal control system in the company's purchasing accounting system. This research utilizes qualitative methods. The scope of research conducted in this study is an evaluation of internal control in the purchasing system at PT. Mulia Safety Service, which is located at Jl. Eastern Silver No. 232, Surabaya. Total respondents were determined using the snowball sampling technique—respondents who were selected to be key informants from the information manager of PT. Mulia Safety Service, then continued to other respondents based on recommendations from key respondents with assumptions related to the research conducted. Meanwhile, data analysis was carried out by collecting data, reducing data, presenting data, and analyzing data. The results showed that the internal control system for the purchasing accounting system at PT. Mulia Safety Service Surabaya is still not comprehensive. This is due to the dual function of the purchasing department (purchase function and receiving function) and the lack of document distribution (goods receipt form), which should also be accepted by the accounting department. Therefore, some improvements are needed. First, by creating a separate receiving section as a reception function or by giving this authority to the inventory section, and secondly, the receiving function also creates documents (goods receipt forms) so that not only the purchasing and inventory departments receive them but also the accounting department. This improvement is expected to optimize the purchasing accounting system at PT. Mulia Safety Service Surabaya.

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.

Public sector accounting practices carried out by government institutions have received much attention compared to the previous period. There is a greater demand from the public for the implementation of transparency and public accountability by public sector institutions. The purpose of this study was to analyze the internal control system in moderating the influence of accounting information systems on financial performance in Badung Regency. This research was conducted in Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the saturated method with 60 respondents obtained. The data analysis technique used is the interaction test of moderated regression analysis (MRA) variables. The results of the analysis show that the clearer the accounting information system, the higher the financial performance moderated by the internal control system in Badung Regency. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of this research to goal setting theory related to accounting information systems, internal control systems and financial performance. The practical implications relate to the contribution of research to improving financial performance in Badung Regency. ; Public sector accounting practices carried out by government institutions have received much attention compared to the previous period. There is a greater demand from the public for the implementation of transparency and public accountability by public sector institutions. The purpose of this study was to analyze the internal control system in moderating the influence of accounting information systems on financial performance in Badung Regency. This research was conducted in Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the saturated method with 60 respondents obtained. The data analysis technique used is the interaction test of ...