The management strategy for government building disposal process in Jakarta

Mulyadi, .; Rarasati, Ayomi Dita

doi:10.1051/matecconf/201819506007

Cited by 6 publications

(11 citation statements)

References 6 publications

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“…Semakin baik gaya kepemimpinan yang digunakan oleh seorang pemimpin maka akan dapat menurunkan resiko kecurangan akuntansi. Pernyataan tersebut didukung oleh penelitian sebelumnya yang dilakukan oleh (Pramudita, 2013) Mulyadi (2002) dengan skala Likert 1 -5.…”

Section: Pengaruh Keefektifan Pengendalian Internal Terhadap Kecenderunclassified

Analisis Determinan Kecenderungan Kecurangan Akuntansi Di Sektor Publik

Primadhany

Puspaningsih

2023

Behavioral Accounting Journal

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The purpose of this research is to determine the effect of effectiveness of internal control systems, compensation systems, and leadership styles to accounting fraud tendencies in Government sectors. The sampling technique used purposive sampling. Data was collected through questionnaire that given directly to officers from accounting or financing department including heads of financial sub section in Sukoharjo Government office. The data obtained were analyzed by using Statistical Package for Social Sciences (SPSS). The results showed that (1) effectiveness of internal control systems had a negative significant affect to accounting fraud tendencies, (2) compensation systems had not significantly but possitive affect to accounting fraud tendencies, and (3) leadership styles had not significantly but negative affect to accounting fraud tendencies.

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Section: Pengaruh Keefektifan Pengendalian Internal Terhadap Kecenderunclassified

Analisis Determinan Kecenderungan Kecurangan Akuntansi Di Sektor Publik

Primadhany

Puspaningsih

2023

Behavioral Accounting Journal

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“…System control internally defined as a "system of internal control al covers the structure of the organization, methods and measures are coordinated to maintain the wealth of the organization, check the accuracy and reliability of accounting data, encourage efficiency and encourage the policy of management [6].…”

Section: A Internal Control 1) Definition Of Internal Controlmentioning

confidence: 99%

“…2) Objectives of internal control: Which covers the main objectives of the internal control system is to maintain the wealth of the organization, check the accuracy and reliability of accounting data, encourage efficiency, and encourage compliance with management policies [6].…”

Section: A Internal Control 1) Definition Of Internal Controlmentioning

confidence: 99%

The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)

Supriati¹,

Ristiyani²,

Bawono³

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100 respondents which are related to all accounting activities, including internal control, and also those who work are supported by information technology in the company. Hypothesis testing in this study uses multiple linear regression analysis techniques with a statistical approach operated by SPSS Version 24. The results of this study indicate that 1) Information Technology Affects Accounting Fraud, and 2) Internal Control Affects Accounting Fraud.

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“…Berdasarkan hasil penelitian didapati bahwa persiapan audit yang matang akan sangat menentukan hasil audit. Mulyadi (2002) berpendapat bahwa secara umum pengertian audit yaitu suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pertanyaan-pertanyaan tentang kegiatan dan kejadian ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang berkepentingan. Berdasarkan hal tersebut maka dalam pelaksanaan audit perlunya dilakukan langkah-langkah persiapan agar nantinya tujuan pelaksanaan audit dapat tercapai.…”

Section: B)unclassified

Kajian Pengawasan Auditor Inspektorat Daerah Terhadap Efektifitas Pelaksanaan Tugas Dan Fungsi Aparatur Pada Perangkat Daerah

Pakasi

2019

gomares

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Tulisan ini akan mengkaji tentang pengawasan auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Penelitian ini dilakukan di Inspektorat Daerah Provinsi Sulawesi Utara. Inti dari tulisan ini bertujuan untuk mengetahui bagaimana pengawasan auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Teknik dan prosedur pengumpulan data melalui wawancara mendalam kepada sejumlah informan berkaitan dengan pengawasan auditor terhadap efektifitas pelaksanaan tugas dan fungsi aparatur. Informan penelitian yaitu Auditor dan pengawas penyelenggaraan pemerintahan daerah (P2UPD) pada Inspektorat Daerah Provinsi Sulawesi Utara. Hasil penelitian ini menunjukkan bahwa pengawasan auditor inspektorat daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada perangkat daerah Pemerintah Provinsi Sulawesi Utara sudah cukup maksimal. Inspektorat Daerah Provinsi Sulawesi Utara sudah mampu mendeteksi kelemahan-kelemahan pelaksanaan tugas dan fungsi aparatur pada perangkat daerah secara dini, sehingga perangkat daerah dapat memperbaiki kelemahan-kelemahan tersebut berdasarkan saran-saran dari Inspektorat Daerah. This paper will examine the supervision of Regional Inspectorate auditors on the effectiveness of the implementation of the duties and functions of apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. This research was conducted at the Regional Inspectorate of North Sulawesi Province. The core of this paper aims to find out how the supervision of the Regional Inspectorate auditors will be effective in carrying out the duties and functions of the apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. The techniques and procedures for collecting data through in-depth interviews with a number of informants related to the auditor's supervision of the effectiveness of the implementation of the duties and functions of the apparatus. The research informants were the Auditor and supervisor of regional government implementation (P2UPD) at the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the supervision of the regional inspectorate auditor on the effectiveness of the implementation of the duties and functions of the apparatus in the regional apparatus of the North Sulawesi Provincial Government is quite maximal. The North Sulawesi Provincial Inspectorate has been able to detect weaknesses in the implementation of tasks and functions of the apparatus in the regional apparatus at an early stage, so that regional authorities can correct these weaknesses based on suggestions from the Regional Inspectorate.

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The management strategy for government building disposal process in Jakarta

Cited by 6 publications

References 6 publications

Analisis Determinan Kecenderungan Kecurangan Akuntansi Di Sektor Publik

Analisis Determinan Kecenderungan Kecurangan Akuntansi Di Sektor Publik

The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)

Kajian Pengawasan Auditor Inspektorat Daerah Terhadap Efektifitas Pelaksanaan Tugas Dan Fungsi Aparatur Pada Perangkat Daerah

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