Can Internal Control Prevent Fraud in Managing Village Funds?

Lestari, Winda; Azwardi, Azwardi; Siddik, Saadah

doi:10.33146/2307-9878-2019-4(86)-112-118

Cited by 3 publications

(3 citation statements)

References 9 publications

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“…Information and communication are crucial for implementing organisational activities (Al-Thuneibat et al, 2015), especially in decisionmaking (Naser, Al shobaki, & Ammar, 2017). With proper information and communication, access to resources by unauthorised persons can be overcome (Lestari et al, 2019). Better information and communication result in good planning and thus subsequently bring optimal results so that the performance of local government administration is expected to be high.…”

Section: Information and Communication And Local Government Administr...mentioning

confidence: 99%

“…Petrakaki, Hayes, & Introna (2009) investigate the implications of monitoring through e-government technology and found a positive impact on public service accountability. Monitoring allows the achievement of performance targets with consistent progress (Lestari et al, 2019). Therefore, optimal monitoring will improve performance and accountability (Kiabel, 2012).…”

Section: Monitoring and Local Government Administration Performancementioning

confidence: 99%

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Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

Winarna¹,

Muhtar²,

Sutaryo³

et al. 2021

PFQ

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This study investigates the effect of local government internal control systems on local government administration performance. We use secondary data from the Ministry of Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, and respective local government financial statements and websites. We generate a set of panel data from 508 local governments during 2017-2019 with 1524 observations analysed with panel data regression. We evidence that several local governments still have low and medium administration performance in 2017-2019 that has not met the expectation of the Ministry of Internal Affairs as stated in the strategic plan in 2015. Our analysis provides empirical evidence that control environment, risk assessment, and information and communication positively affect local government administration performance. Our result provides implications to the Financial and Development Supervisory Agency to continuously optimise internal control system development programs in Indonesian local governments and the Ministry of Internal Affairs to have higher enforcement of local government administration performance achievement.

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Section: Information and Communication And Local Government Administr...mentioning

confidence: 99%

Section: Monitoring and Local Government Administration Performancementioning

confidence: 99%

Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

Winarna¹,

Muhtar²,

Sutaryo³

et al. 2021

PFQ

View full text Add to dashboard Cite

show abstract

“…2021; Kolawole, 2020; Lamba et al, 2020; Okolo et al, 2018; Rinaldi et al, 2020; Saragih, 2022; Shafuda & De, 2020).SPIP maturity is based on the results of the individual parameter significant test (t test) of 0.002, which explains that the SPIP maturity variable affects the Minimum Service System (SPM) with a significant error of 1% (*** p < .01) with the high score of the SPIP maturity level can indicate the ability of local governments to manage financial resources used to meet public needs (Mukhlis et al, 2021; Siburian, 2020; Sucitra & Supriatna, 2020; Sutaryo & Sinaga, 2018). Internal control is possible to achieve optimal performance improvement and become accountable(Kiabel, 2012;Lestari et al, 2019;Winarna et al, 2021b). The role of SPIP in creating better national development lies in how reliable SPIP is, its compliance with regulations, conformity to SAP so that the government can manage people's financial resources, and the programs outlined in the budget are running as expected.…”

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confidence: 99%

Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems

2022

JEFMS

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Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the law's mandate in the form of goods and services to fulfill general needs for the welfare of society. Public services for the community come from the realization of local government budgets with an internal control mechanism to regulate the fulfillment of public services. Increased budget realization can support regional infrastructure to provide better public services. Capital expenditure is not a service; if it is used as a service, it is necessary to have a supervisory mechanism such as an internal supervisor of the local government to support the fulfillment of better public services and improve the welfare of the community. The increase in capital expenditure, where the output is assets, is the most tangible thing that is felt by the community; it is necessary to have internal control within the local government, namely the maturity of the SPIP to run effectively and efficiently. This study examines the effect of capital expenditure and SPIP maturity on public services. The sample and population used in this study were 514 local governments with up to 1887 all local governments in Indonesia during 2016 – 2019. The results of this study are that capital expenditure variables have a positive effect on public services, and SPIP maturity has a positive effect on public services.

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Village fund program in Cibeureum and Sukapura village, Bandung Regency, Indonesia: Problems, risks, and solutions

Ginting,

Widianingsih,

Mulyawan

et al. 2024

Cogent Social Sciences

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Can Internal Control Prevent Fraud in Managing Village Funds?

Cited by 3 publications

References 9 publications

Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

Quality of Public Services in Local Governments in Indonesia : A Study of Capital Expenditures and Government Internal Control Systems

Village fund program in Cibeureum and Sukapura village, Bandung Regency, Indonesia: Problems, risks, and solutions

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