Pengaruh Sistem Pengendalian Intern Pemerintah Dan Ketersediaan  Anggaran  Terhadap  Efektivitas Penerapan Sistem Informasi Keuangan Daerah Pada Pemerintah Provinsi dan Kabupaten/Kota Se-Sumatera Utara

Sari, Eka Nurmala; Muhyarsyah, Muhyarsyah; Wahyuni, Nunung Sri

doi:10.29313/ka.v21i2.6354

Cited by 4 publications

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“…(Aranta, 2013). Valery G. Kumaat (2011:135) dalam bukunya "Internal Audit" mendefinisikan bahwa pelaku tindak kecurangan (fraud) adalah "manusia" dengan berbagai alasan dari dalam dirinya untuk melakukan tindak tercela (Sari et al, 2020). Adapun pengertian fraud menurut Badan Pengawasan Keuangan dan Pembangunan, ( 2008 Kesempatan.…”

Section: Pencegahan Kecurangan (Fraud)unclassified

Pengelolaan Dana Desa Bebas Fraud: Pendekatan Efektif Di Kecamatan Tidore Utara

Jeandry,

Dara,

Zainuddin

2024

Owner

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Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.

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Section: Pencegahan Kecurangan (Fraud)unclassified

Pengelolaan Dana Desa Bebas Fraud: Pendekatan Efektif Di Kecamatan Tidore Utara

Jeandry,

Dara,

Zainuddin

2024

Owner

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“…Audit internal merupakan sebuah aktivitas konsultasi dan memastikan tercapainya tujuan yang dirancang untuk menambah dan meningkatkan operasi organisasi. Audit internal membantu organisasi memenuhi tujuannya melalui peaksanaan evaluasi denganpendekatan disiplin dan sistematis untuk meningkatkan efektifitas manajemen, pengendalian, dan proses tata kelola resiko (Sari, 2020).…”

Section: Pendahuluanunclassified

Pengaruh Kualitas Audit Internal Dan Profesionalisme Terhadap Pengelolaan Zis Pada Rumah Zakat Kejaksan Kota Cirebon

Sunandi

2023

Inkubis

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Pengelolaan ZIS merupakan kegiatan perencanaan, pelaksanaan, dalam pengumpulan, pendistribusian, dan pendayagunaan yang dimiliki oleh pihak Rumah Zakat Kejaksaan. Pengelolaan ZIS dapat dilakukan melalui proses audit internal dan pegawai yang profesional sehingga pengelolaan dana zis tersebut dapat berjalan dengan baik dan dapat bermanfaat bagi para mustahiq. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif. Populasi dalam penelitian ini yaitu para pegawai rumah zakat kejaksan dengan Jumlah 40 orang. Teknik analisis data yang digunakan yaitu analisis deskriptif, analisis statistik berupa uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda, uji model, dan uji hipotesis berupa uji t (parsial), uji F (simultan), dimana semua proses pengujian tersebut menggunakan aplikasi SPSS versi 18. Hasil penelitian ini menunjukan secara parsial terdapat pengaruh dan signifikan antara variabel kualitas audit internal terhadap variabel pengelolaan zis dengan nilai thitung sebesar 4,893 yang mana > 1,6893 (ttabel) serta pada nilai signifikansi sebesar 0,000 yang mana < 0,05. Kemudian terdapat pengaruh dan signifikan antara variabel profesionalisme terhadap variabel pengelolaan zis dengan nilai thitung sebesar 38,246 yang mana > 1,6893 (ttabel) serta pada nilai signifikansi sebesar 0,024 yang mana < 0,05. Dan secara simultan variabel kualitas audit internal dan profesioanlisme berpengaruh terhadap variabel dengan nilai Fhitung sebesar 30,016 yang mana > 3,25 (Ftabel) dan nilai signifikansi sebesar 0,000 yang mana < 0,05.

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“…As mentioned earlier, the phenomenon of problems that occur in the government environment both at the central and regional levels, especially in terms of budget absorption is indeed not new, although every year the government continues to make improvements in terms of the mechanism for preparing budgets and providing many conveniences in the realization procedure so that budget absorption can run more optimally (Sari et al, 2022). If this happens, of course it will have an impact on the implementation of activities in regional apparatuses, one of which is that it will reduce the benefits of using the budget for implementing activities, because it is feared that the funds that have been allocated for activities will not be utilized optimally, because if the budget allocation is carried out efficiently then the limitations sources of funds can be used optimally.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Human Resource Competence, Use of Information Technology, And Leadership Commitment to Budget Absorption in Regional Apparatus in Simeulue Regency, Aceh Province

Rosmawati,

Yusmita,

Ridwan

2023

IJCSRR

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The purpose of this study is to determine the influence of Human Resource Competence, Use of Information Technology, and Leadership Commitment to Budget Absorption in Regional Apparatus in Simeulue Regency, Aceh Province. The population in this study is all Regional Apparatus in Simeulue Regency which amounts to 45 offices with a total of 135 respondents. Data analysis in this study used multiple linear regression which was processed with the SPSS (Statistical Package For Social Science) program. The results showed that the Human Resource Competence, Use of Information Technology, and Leadership Commitment had a positive and significant effect on the Budget Absorption of Regional Apparatus in Simeulue Regency. The Human Resource Competence has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency, Use of Information Technology has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency and the Leadership Commitment has a positive effect on the Budget Absorption of Regional Apparatus in Simeulue Regency. The implications of the results of this study are expected to be the evaluation for policy makers in increasing the Budget Absorption, and can be used as a practical guide for each policy maker in managing the budget.

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Pengaruh Sistem Pengendalian Intern Pemerintah Dan Ketersediaan Anggaran Terhadap Efektivitas Penerapan Sistem Informasi Keuangan Daerah Pada Pemerintah Provinsi dan Kabupaten/Kota Se-Sumatera Utara

Cited by 4 publications

References 0 publications

Pengelolaan Dana Desa Bebas Fraud: Pendekatan Efektif Di Kecamatan Tidore Utara

Pengelolaan Dana Desa Bebas Fraud: Pendekatan Efektif Di Kecamatan Tidore Utara

Pengaruh Kualitas Audit Internal Dan Profesionalisme Terhadap Pengelolaan Zis Pada Rumah Zakat Kejaksan Kota Cirebon

The Influence of Human Resource Competence, Use of Information Technology, And Leadership Commitment to Budget Absorption in Regional Apparatus in Simeulue Regency, Aceh Province

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