Pengaruh Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Organisasi Di Balai Besar Pascapanen Kementerian Pertanian

Abstract

This research is aimed at analyzing the influence of implementation of government internal control system on the organizational performance in Post-Harvest Agency, Ministry of Agriculture. The government internal control system is measured on five dimensions, namely control environment, risk evaluation, control activity, information and communication, and monitoring. The the organizational performance is measured on five dimensions, namely productivity, service quality, responsivity, responsibility, and accountability. This research uses the analytical-quantitative method. The samples of this research are drawn 58 respondents from 137 civil servants in Post-Harvest Agency. The data of this research is collected by using observation, interview, and questionnaire. The data is statistically analyzed by using Weight Mean Score, Spearman Rank Correlation, and Coefficient Determination. The results of this research indicate three findings. Firstly, the analysis by Weight Mean Score indicates the mean score of implementation of government internal control system 4.09, categorized as good and the mean score of organizational performance 4.19, categorized as good. Secondly, the analysis by Rank Spearman Correlation gains the coefficient correlation 0.566 that has a middle relationship of implementation of government internal control system to organizational performance. Thirdly, the analysis by Coefficient Determination indicates that the influence of implementation of government internal control system contributes to organizational performance 32.0%.Keywords: Organizational Performance, Monitoring and Evaluation, Government Internal Control System.

The Effectiveness of the Role of Internal Control System in the Preparation of Regional Financial Statements

“…The Government Internal Control System (SPIP) has a very strategic view to narrow or reduce the opportunities for various forms of irregularities and corruption in government agencies. (Rifan et al, 2019) SPIP aims to provide adequate assurance for the effectiveness and efficiency of achieving the objectives of state administration, reliability of financial reporting, security of state assets, and compliance with laws and regulations. According to PP No.…”

“…SPIP, which is still weak and ineffective, can pave the way for fraud perpetrators to commit fraud. (Rifan et al, 2019) According to Deddy Mulyadi, internal control includes organizational structure, methods, and coordinated measures to maintain organizational wealth, check the accuracy and reliability of data, promote efficiency, and encourage compliance with management policies. There are five elements of SPIP implementation, namely (1) control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring.…”

“…The Effectiveness of the Role of Internal Control System in the Preparation of Regional Financial Statements Islah, Harimurti, Matyja https://www.ilomata.org/index.php/ijss quality of organizational performance, (2) human resources have an essential role in productivity because human resource capabilities need to be adjusted with the potential and skills in doing work, which can affect the organization's productivity. (Rifan et al, 2019) To secure a company's sales, it is necessary to have an inspection procedure designed to verify the effectiveness of the internal control system. The effectiveness of the company's internal control system is needed, primarily to obtain information regarding the frequency of implementation of the process of the established control, the quality of the implementation of the control procedures and the employees who carry out the control procedures.…”

Pengaruh Kepemimpinan Transformasional, Sistem Pengendalian Intern, Dan Inovasi Terhadap Kinerja Organisasi Sektor Publik

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Pengaruh konsentrasi Ca(OH)2 dan suhu pemasakan pada proses nikstamalisasi tepung jagung

“…Granula pati yang tidak mengembang secara maksimal pada waktu gelatinisasi menurut Richana et al (2012), disebabkan karena kurangnya energi untuk memutuskan ikatan hidrogen intermolekul, akibatnya ketika pendinginan terjadi, amilosa dapat bergabung dengan cepat membentuk kristal yang tidak larut. Pengikatan kembali molekul-molekul amilosa tersebut menyebabkan air yang keluar dari pasta semakin banyak.…”